The West Bengal Sales Tax Rules, 1995
Chapter XII - Part I : Return period and prescribed date for furnishing return

154. Contingencies in which return period is to be changed to monthly basis

Where the appropriate authority is satisfied-

(a) that a registered dealer, who is required to furnish return quarterly in accordance with the provisions of rule 152, has failed to make monthly payment of tax in terms of rule 163 for more than three months in a year, or

(b) that a registered dealer, who is required to furnish return annually in accordance with the provisions of rule 153, has failed to make payment of tax according to rule 164,

such assessing authority may, after giving such dealer a reasonable opportunity of being heard, fix monthly return period in lieu of quarterly or annual return period for such dealer, for reasons to be recorded in writing, with effect from the first month of the quarter or year, as the case may be, immediately following the quarter or month during which such order is passed, and thereupon such dealer shall furnish return monthly within twenty-one days from the expiry of the month in respect of which the return is required to be furnished :

Provided that where a registered dealer is permitted by the Commissioner to furnish return annually, the return period of such dealer under sub-rule (9) of rule 153 may be changed to monthly basis under this rule subject to his approval :

Provided further that where a dealer, whose return period is fixed monthly under this rule, establishes to the satisfaction of the appropriate assessing authority that he has complied with the provisions of this rule and rule 165 during the last two years, the said authority shall, on an application made in this behalf by the dealer, fix quarterly return period under rule 152 or annual return period under period under rule 153, as the case may be, and thereafter the dealer shall furnish-

(i) quarterly return from the quarter comprising the month in which the return period is fixed under this proviso, and if monthly return for any part of the quarter has already been furnished, the dealer shall furnish a single return for the remaining part of the quarter, or

(ii) annual return from the year in which the return period is fixed under this proviso and if monthly return for any part of such year has already been furnished, the dealer shall furnish a single return for the remaining part of the year.