Directorate of Commercial Taxes, West Bengal



Citizen's Charter

The Directorate of Commercial Taxes under the Department of Finance collects taxes viz. State Goods and Services Tax (SGST), Sales Tax and Profession Tax. In order to improve the delivery of its services, the Directorate has decided to formulate this Citizens’ Charter. VISION Our Vision is to provide an efficient and transparent mechanism for collection of taxes and use e-governance in a major way to facilitate trade, commerce and easy compliance. At the same time we may also develop analytics to check evasion and improve revenue mobilisation. MISSION Our Mission is to achieve excellence in the formulation and implementation of Tax administration Laws and procedures aimed at: Realizing the revenue in a fair, transparent and efficient manner. Ensuring control on cross border movement of goods. Creating a climate for voluntary compliance by providing information and guidance. Combating revenue evasion, commercial frauds. OUR STRATEGY The strategy for achieving our mission shall comprise the following: Benchmarking of operations and adopting best practices. Enhancing the use of information technology to strengthen Transparent, Accountable and Responsive Taxation System. Streamlining Tax procedures. OUR KEY FUNCTIONS AND SERVICES REGULATORY FUNCTIONS Collection of tax arising out of : West Bengal Goods and Services Tax Act, 2017 The West Bengal Value Added Tax Act, 2003 The West Bengal Sales Tax Act, 1994 The Central Sales Tax Act, 1956 The West Bengal State Tax on Profession, Traders, Callings and Employments Act, 1979 The West Bengal Primary Education Act, 1973(for the limited purpose of Education Cess ) The West Bengal Rural Employment and Production Act, 1976(for the limited purpose of Rural Employment Cess) The West Bengal Transport Infrastructure Development Fund Act, 2002 The West Bengal Sales Tax (Settlement of Dispute)Act, 1999 The West Bengal Tax on Entry of Goods in Local Areas Act, 2012 (Legacy work) Registration of units engaged in trading and manufacturing of goods and service providers. Receipt and scrutiny of declarations and returns filed with the Goods & Services Tax Network (GSTN) and the Directorate. Prevention of evasion of tax. Enforcement of control on movement and storage of goods. Assessment and examination of books of accounts and records of the business. Audit of assesses for ensuring tax compliance. Sanction of refund. Realization of arrears of revenue. SERVICE FUNCTIONS Dissemination of information on law and procedures through electronic and print media. Enabling filing of declarations, returns and claims through online services. Providing information on the status of various applications and delivery of services online. Responding to public enquiries relating to Tax matters and legal interpretations. OUR EXPECTATIONS We expect citizens to: Voluntarily discharge all tax liabilities. Fulfil their duties and legal obligations in time. Be co-operative and ensure forthwith compliance in conducting inquiries and verifications by the appropriate statutory authority. Timely communication of changes in address, telephone/fax no., cell no.,e-mail i.ds etc. OUR STANDARDS We shall follow the Time Norms as prescribed. OUR COMMITMENT We shall strive to: Be at the service of the state and its citizens. Make our proceedings & procedures as transparent as possible. Encourage and assist voluntary tax compliance. Carry out our tasks with integrity, fairness, courtesy and efficiency. We are committed to deliver the best services within stipulated time period as mentioned in the Statute and Circulars etc. published in this website. WE FURTHER COMMIT THAT All officers will carry Identity Cards. Personal and business information disclosed to us will be kept confidential subject to the provisions of the Right to information Act, 2005. Assesses will be visited only by authorized officers. Due respect will be given to the tax compliance record of the assesses. Stakeholders will be consulted continually while reviewing our policies and procedures. Timely publicity of all changes in the law and procedures will be provided. Efforts will be made to enhance the use of information technology in all work areas and enable the trade to have IT based information access. Every possible assistance will be rendered by the Public Relations Officer in the Zonal Office/Directorate. COMPLAINTS AND GRIEVANCES As a responsive and taxpayer-friendly Directorate, we shall have in place the following mechanism: We shall promptly acknowledge grievances filed online in real time through SMS and attempt to provide final replies within 07 working days of their receipt. In case it is not possible to send the final reply within the time specified, an interim reply shall be furnished to the complainant. In case, the complaint is not attended to, within the prescribed time norms or the remedy offered is not satisfactory, the matter will be escalated to the appropriate higher authority. The detailed procedure for complaints handling process can be viewed on the Directorate Website www.wbcomtax.gov.in under menu “e grievances”.

The Directorate of Commercial Taxes under the Department of Finance collects taxes viz. State Goods and Services Tax (SGST), Sales Tax and Profession Tax. In order to improve the delivery of its services, the Directorate has decided to formulate this Citizens’ Charter.

VISION
Our Vision is to provide an efficient and transparent mechanism for collection of taxes and use e-governance in a major way to facilitate trade, commerce and easy compliance. At the same time we may also develop analytics to check evasion and improve revenue mobilisation.

MISSION
Our Mission is to achieve excellence in the formulation and implementation of Tax administration Laws and procedures aimed at:

Realizing the revenue in a fair, transparent and efficient manner.
Ensuring control on cross border movement of goods.
Creating a climate for voluntary compliance by providing information and guidance.
Combating revenue evasion, commercial frauds.

OUR STRATEGY

The strategy for achieving our mission shall comprise the following:

Benchmarking of operations and adopting best practices.
Enhancing the use of information technology to strengthen Transparent, Accountable and Responsive Taxation System.
Streamlining Tax procedures.

OUR KEY FUNCTIONS AND SERVICES

REGULATORY FUNCTIONS

Collection of tax arising out of :

West Bengal Goods and Services Tax Act, 2017
The West Bengal Value Added Tax Act, 2003
The West Bengal Sales Tax Act, 1994
The Central Sales Tax Act, 1956
The West Bengal State Tax on Profession, Traders, Callings and Employments Act, 1979
The West Bengal Primary Education Act, 1973(for the limited purpose of Education Cess )
The West Bengal Rural Employment and Production Act, 1976(for the limited purpose of Rural Employment Cess)
The West Bengal Transport Infrastructure Development Fund Act, 2002
The West Bengal Sales Tax (Settlement of Dispute)Act, 1999
The West Bengal Tax on Entry of Goods in Local Areas Act, 2012 (Legacy work)

Registration of units engaged in trading and manufacturing of goods and service providers.
Receipt and scrutiny of declarations and returns filed with the Goods & Services Tax Network (GSTN) and the Directorate.
Prevention of evasion of tax.
Enforcement of control on movement and storage of goods.
Assessment and examination of books of accounts and records of the business.
Audit of assesses for ensuring tax compliance.
Sanction of refund.
Realization of arrears of revenue.

SERVICE FUNCTIONS

Dissemination of information on law and procedures through electronic and print media.
Enabling filing of declarations, returns and claims through online services.
Providing information on the status of various applications and delivery of services online.
Responding to public enquiries relating to Tax matters and legal interpretations.

OUR EXPECTATIONS
We expect citizens to:

Voluntarily discharge all tax liabilities.
Fulfil their duties and legal obligations in time.
Be co-operative and ensure forthwith compliance in conducting inquiries and verifications by the appropriate statutory authority.
Timely communication of changes in address, telephone/fax no., cell no.,e-mail i.ds etc.

OUR STANDARDS
We shall follow the Time Norms as prescribed.

OUR COMMITMENT
We shall strive to:

Be at the service of the state and its citizens.
Make our proceedings & procedures as transparent as possible.
Encourage and assist voluntary tax compliance.
Carry out our tasks with integrity, fairness, courtesy and efficiency.

We are committed to deliver the best services within stipulated time period as mentioned in the Statute and Circulars etc. published in this website.

WE FURTHER COMMIT THAT

All officers will carry Identity Cards.
Personal and business information disclosed to us will be kept confidential subject to the provisions of the Right to information Act, 2005.
Assesses will be visited only by authorized officers.
Due respect will be given to the tax compliance record of the assesses.
Stakeholders will be consulted continually while reviewing our policies and procedures.
Timely publicity of all changes in the law and procedures will be provided.
Efforts will be made to enhance the use of information technology in all work areas and enable the trade to have IT based information access.
Every possible assistance will be rendered by the Public Relations Officer in the Zonal Office/Directorate.

COMPLAINTS AND GRIEVANCES
As a responsive and taxpayer-friendly Directorate, we shall have in place the following mechanism:

We shall promptly acknowledge grievances filed online in real time through SMS and attempt to provide final replies within 07 working days of their receipt. In case it is not possible to send the final reply within the time specified, an interim reply shall be furnished to the complainant.
In case, the complaint is not attended to, within the prescribed time norms or the remedy offered is not satisfactory, the matter will be escalated to the appropriate higher authority.

The detailed procedure for complaints handling process can be viewed on the Directorate Website www.wbcomtax.gov.in under menu “e grievances”.