Organisation : Directorate of Commercial Taxes
Facility : e-STDS/e-TCS
Applicable For : West Bengal
Website : https://www.wbcomtax.gov.in/e-Services/e_STDS.htmTerms & Conditions : https://www.statusin.in/uploads/24545-STDS.pdf
e-STDS/e-TCS :
Government desires to reorient itself towards Citizen Centric Services, to bring more transparency in provisioning of the services. With the fast changing world, it is the need of time to introduce e-Governance solution in the Government.
Related : Commercial Taxes e-SOD West Bengal Settlement of Dispute : www.statusin.in/24541.html
In Consequence, transformation in Government functions is aimed towards better orientation of service provision, keeping transparency in service availability and enabling simplification in availing the service.
The Directorate of Commercial Taxes, Government of West Bengal, is no exception in its stride to attain and retain its goal to provide all possible services, available by simple and transparent manner.
Like other e-Governance solutions the Directorate of Commercial Taxes, Government of West Bengal has launched the electronic service for Tax deducted at Source by a link e-Service STDS at the official web site under e-services.
Purpose :
This User Manual explains the steps and procedure for electronic
** Submission of an application for getting enrolled under e-STDS,
** Generation of User ID & Password required for submission of Form-19A,
** Submission of Form-19A and online Generation of Form-18A.
Modules :
This web based application maintains following four major modules simultaneously.
1. Generation of Electronic STDS Enrolment No :
This action generates a new electronic STDS enrolment number. The user shall generate e- STDS enrolment number by-
** using their old enrolment number(where a user has an existing manually allotted enrolment number) or
** afresh, where a user does not have an existing manually allotted enrolment number. User can also get the print-out of the Dematerialised Enrolment Certificate.
2. Generate User Id & Password using New Enrolment No :
The user shall generate User Id and Password for filing of Form-19A and generation of Form-18A. The user will be able to generate User id and Password only after generating electronic STDS enrolment number.
3. Submit Form 19A :
(scrolls for deposit of the amount deducted at source). It is a .jar file format for Form-19A (Scroll). In this file, user will furnish its deduction details and all the payment details for the particular month of deduction.
Only one Form-19A can be submitted for a month and it should include sales tax deducted from the bill amount of all the contractors for that month.
4. Generate Form 18A :
It is generated against the Name & address of each of the contractors from whom sales tax has been deducted at source. One Form-18A will be generated for each contractor. Each Form-18A Deduction Certificate has a unique certificate number, all payments details and all deductions details.
FAQs :
1. What is STDS in VAT?
STDS stands for “Sales Tax deducted at source”. The relevant provision is given in section 40 of the W.B.V.A.T. Act, 2003. It applies to works contract executed within the State wherein transfer of property of goods is involved in the execution of such contract.
2. Is STDS to be deducted in respect of all sales under the VAT Act?
The provision of STDS as given in Section 40 of the W.B.V.A.T. Act, 2003 applies only to sales arising from transfer of property in goods involved in the execution of works contract within West Bengal.
3. Who has to deduct STDS?
The person responsible for making payment to the contractor on behalf of the Contractee as defined u/s 40 of the WBVAT Act, 2003, for execution of any works contract within West Bengal is compulsorily required to make such deduction.
4. When is STDS deductible?
STDS is to be deducted while making any payment to the contractor for execution of any works contract within West Bengal involving transfer of property in goods.
However, NO deduction is required to be made where any advance payment is made to the contractor prior to the commencement of the works contract.
5. What happens if the DDO or the person responsible for making the deduction fails to deduct STDS?
The DDO shall become personally liable, and may have to pay penalty to the extent of TWICE the amount that was required to be deducted and deposited to the Govt. exchequer.