(1) Subject to the conditions laid down in sub-rule (1) of rule 105, all dealers who are not registered under the Act or casual dealers or persons other than dealers, shall be eligible to obtain and generate way bill in Form 50A electronically by following the electronic process incorporated for such purpose in the website of the Directorate of Commercial Taxes, West Bengal, www.wbcomtax.gov.in and shall not be eligible to apply for issue of way bills in Form 50 or obtain way bills in Form 50.

(1A) Notwithstanding anything contained in sub-rule (1), and subject to the provisions of rule 105, where any consignment of taxable goods, other than those consignments of goods of the nature and of the value as referred to in sub-rule (2) of rule 99, is being imported or brought into West Bengal by a person other than a dealer for his own consumption or use, through a courier selected by the Commissioner under the second proviso, the courier so selected, shall, for the purpose of transporting such consignment of goods in terms of rule 100A, rule 103 A or rule 104A, as the case may be, possess, at the time of entry of such consignment of goods into West Bengal, a print-out of a declaration, generated electronically from the website of the Directorate of Commercial Taxes, www.wbcomtax.gov.in after transmitting the relevant information or particulars relating to the consignment of goods to the said website:

Provided that a courier who intends to opt for generation of a declaration as referred to above shall make a prayer in this regard to the Commissioner stating his intention to do so:

Provided further that the Commissioner may select a courier, on his prayer, subject to such terms and conditions as may be informed to him in writing.

(2) The process of generation of a way bill in Form 50A by a dealer who is not registered under the Act or by a casual dealer or by any other person, shall be as follows:-

(a) firstly, the application shall be made following the electronic process incorporated for such purpose in the said website of the Directorate of Commercial Taxes, West Bengal, furnishing the applicant's name, address, mobile phone number and e-mail address and the applicant shall also upload the proof of payment of cash security, or furnishing of bank guarantee, as the case may be, and security under section 10 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, in accordance with the provisions of rule 105A, and obtain the Application Number generated from such website;

(b) secondly, the online application shall be processed for verification of submitted particulars and documents by the appropriate assessing authority or such other authority as may be authorised by the Commissioner for such purpose, who may accept the application, or kept the application in abeyance temporarily for further verification or submission of document, or reject the application recording the reasons thereof, and the decision shall be intimated to the applicant through system-generated Short Messaging System (SMS) to the mobile number provided by the applicant;

(c) thirdly, after receipt of Waybill Key Number through system-generated Short Messaging System (SMS) upon acceptance of the application, the relevant way bill in Form 50A may be electronically generated by the applicant using such Waybill Key Number and by furnishing the requisite information following the electronic process incorporated for such purpose;

(d) lastly, after generation of the way bill in Form 50A, the applicant shall get it printed in duplicate which shall be signed by the applicant and used for the purposes of the Act and specifically for the purposes of rule 100A, rule 103A and rule 104A, as the case may be;

(3) A way bill obtained in Form 50A under this rule shall be valid for a period of one month from the date of generation of such way bill.

(4) After generation of the way bill, the applicant shall submit the original copy of challan evidencing payment of entry tax/cash security and the original copy of bank guarantee before appropriate authority within seven days from the date of generation.