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The West Bengal Value Added Tax Rules, 2005

Section / Rule Number Content


87 Maintenance of accounts, registers, documents, tax invoices, invoices, bills, cash memos, vouchers, etc
88 Maintenance of registers by dealers liable to pay tax on purchase of raw jute
89 Maintenance of registers by transporter, carrier or transporting agent
90 Period of preservation of accounts, books of account, registers by dealers
91 Cases and manner of issuing a tax invoice and particulars to be stated in a tax invoice
92 Particulars to be stated in invoice other than tax invoice, cash memo, or bill
93 Imposition of penalty under section 65 for contravention of the provisions of the provisions of section 64