The West Bengal Sales Tax Rules, 1995
Chapter XII - Part II : Manner and form for furnishing returns and deductions for goods returns and bad debts

159. Deduction of sale price of goods return and bad debt for computing gross turnover of sales for subsequent return period

Where,-

(a) any goods are returned by a customer to a registered dealer during any subsequent period following the period in which such goods were sold,

(b) sale price of goods sold by a registered dealer during a period is written off as bad debt during any subsequent period following the period in which such goods were sold,

such registered dealer may, while furnishing return under rule 152, rule 153 or rule 154, as the case may be, deduct from his gross turnover of sales of goods-

[i] sale price of the goods so returned in respect of which due tax has been paid by the dealer during the earlier period referred to in clause (a);

[ii] sale price of the goods written off as bad debt in respect of which due tax has been paid by the dealer during the earlier period :

Provided that the deduction with respect to bad debt referred to in item (ii) above shall be certified by a chartered accountant to the effect that such sale price has become irrecoverable from the customer and accordingly it has been written off as bad debt in a subsequent period.