Sales tax at source from works contract amount is implemented by West Bengal sales tax department . As per West Bengal commercial tax rule , persons who is responsible for paying any sum to any dealer for execution of a works contract within West Bengal on behalf of any of the following entities are responsible for deducting and deposit sales tax from the works contract amount :
- Central Government Department
- State Government Department
- Central & State Govt. Undertaking
- Gram Panchayat
- Panchayat Samity
- Zilla Parishad
- Co-Operative Society
- Partnership Firm
- Joint-Venture Company
- Educational Institution
- Nursing Home
- Diagnostic Centre
- Limited Liability Partnership
What is the tax rate for sales tax at source on works contract?
The rate of deduction of sales tax at source is :-
- 2% if the Works Contractor is a registered dealer in West Bengal and
- 4% if he is NOT registered.
7 Steps to get WB sales tax at source work online
Step 1 : Within 30 days date of commencement of intra-state works contract, payer should apply online at www.wbcomtax.gov.in for Enrollment Certificate and get Dematerialized Enrollment Certificate .
Step 2: Generate User ID & Password for e-Service Any time after online enrollment.
Step 3: Deduct Sales Tax at Source against every payment made against works contract
Step 4: Deposit deducted STDS at designated Bank/ Govt. Treasury within 10 days from end of that month
Step 5: Submit online ,monthly scroll of deposits (Form 19A) along with details of all deductions during the month and details of STDS payment within 20 days from end of that month
Step 6: Generate STDS Deduction Certificates (Form 18A) for the submitted scroll and issue to respective Contractors and get print-outs of Form 19A, Form 18A .issue Within 25 days from end of that month (for generation)
Step 7: Deposit Hard Copies of STDS Payment document (Challan/ Accounts Statement), Scroll & Deduction Certificates at the STDS cell Within 45 days from end of that month
Steps 1 ,2 ,,5 & 6 can be done by visiting www.wbcomtax.gov.in and selecting the links given as under
Generate STDS ENROLMENT No. :for application and generation of Enrollment Certificate; [Step 1 ]
Click here to Generate User Id & Password :for User ID & Password for login to eservice on STDS; [ Step 2 ]
Click here to submit Form 19 or Generate Form 18 :for submission of Form 19A, generation of Form 18A and for getting printouts. [Step 5 & 6]
For Step 7 , visit the OFFICE OF THE COMMISSIONER, COMMERCIAL TAXES, WEST BENGAL, STDS Cell, Directorate of Commercial Taxes, 14, Beliaghata Road, Kolkata-700015 ,2nd. Building, 1st. Floor, Room No. 102,
Phone No. 033-2251-6784/5786/0705 to 0710 – Extn. 302/316;