(1) Subject to the provisions of sub-rule (2), every dealer liable to furnish return under sub-section (1) of section 32, other than those enjoying exemption or deferment or remission of tax under sub-section (1) of section 118 and other than those who are selected for electronically transmitting data in the return in Form 14 under sub-rule (1) of rule 34A, shall furnish returns quarterly in Form 14 within the next English Calendar month from the date of expiry of each quarter:

Provided that every dealer enjoying exemption or deferment or remission of tax under sub-section (1) of section 118, other than those who are selected for electronically transmitting data in the return in Form 14D under subrule (1) of rule 34A, shall furnish such returns quarterly in Form 14D, within the next English Calendar month from the date of expiry of each quarter:

Provided further that where a dealer as referred to in this sub-rule, is required to furnish return quarterly in respect of a return period starting on or after 1st day of July, 2007, referred to in column (2) of the table below and where the net tax, interest, if any, payable according to that return are paid within the date specified in column (3), and the said return is furnished within the date referred to in column (4), of that table, such return shall, notwithstanding anything contained in this sub-rule, be deemed to have been furnished within the prescribed date.

(2) Every registered dealer who has exercised his option to make payment of tax under the composition scheme as referred to in sub-section (3A) or sub-section (3B) or sub-section (6) of section 16 or sub-section (4) of section 18 , or in terms of sub-rule (3C) of rule 38, or in terms of sub-rule (3C) of rule 38, other than those who are selected for transmitting data in the return in Form 15 electronically under sub-rule (1) of rule 34AA, shall, furnish returns quarterly in Form 15 within the next English Calendar month from the date of expiry of each quarter:

Provided that where a dealer as referred to in this sub-rule, is required to furnish return quarterly in respect of a return period, starting on or after 1st day of July, 2007, referred to in column (2) of the table below are where the net tax, interest, if any, payable according to that return are paid within the date specified in column (3) and the said return is furnished within the date referred to in column (4) of that table, such return shall, notwithstanding anything contained in this sub-rule, be deemed to have been furnished within the prescribed date.

(2C) Every registered dealer who has exercised his option to make payment of tax at the compounded rate of one-fourth of one per centum under sub-section (3) of section 16, other than those who are selected for transmitting data in the return in Form 15R electronically under sub-rule (1) of rule 34AB, shall furnish returns annually in Form 15R within the next English Calendar month from the date of expiry of each year:

Provided that where a dealer becomes ineligible to pay tax at the rate of one-fourth of one per centum under sub-section (3) of section 16 in the middle of a year, he shall furnish monthly returns in Form 15R for the month or months as the case may be, in the year during which he has enjoyed such composition scheme and consolidated return in Form 14 for the rest of the period in that year.

Provided further that a reseller to whom a certificate of composition registration in Form 3CR has been granted on payment of the fixed amount under sub-rule (3A) of rule 38 for a year including a dealer holding registration certificate in Form 3 who has opted to pay fixed amount by furnishing Form 16 under sub-rule (4) of rule 38, shall inform about such payment to the Commissioner in the manner as may be given in the Directorate's website www.wbcomtax.gov.in.

Provided also that the compliance of the second proviso by such registered reseller shall be deemed to be furnishing of the return, as stated in sub-section (1) of section 32, by him for that year.

(3) Every return required to be furnished under sub-rule(1) or sub-rule (2) or sub-rule (2C), as the case may be, shall be duly filled and signed by-

(a) the proprietor, if the business is a proprietory concern;

(b) any of the partners, if the business is a partnership firm;

(c) the Karta, if the dealer is a Hindu undivided family;

(d) the Principal Officer, if the dealer is a company having its registered office in West Bengal and where such registered office is situated outside West Bengal, the executive head in West Bengal as authorised by the Principal Officer;

(da) the authorised officer, in case of Government or local authority;

(e) any of the trustees, if the dealer is a trust; and

(f) the President, or General Secretary, for others

(4) Every return shall be verified in the manner as referred to in Form No. 14 or Form No. 14D or Form No. 15 or Form No. 15R, as the case may be.

(5) While furnishing the return in Form No. 14 or Form No. 14D, every dealer shall furnish along with the returns,-

(a) an Annexure A as mentioned below, where a registered dealer exercise his option to pay tax under sub-section (4) of section 16 on the maximum retail price (MRP) specified on such goods manufactured in, or imported into, West Bengal by him:-

ANNEXURE A

[Annexure to return to be submitted by a registered dealer who opts to pay tax on Maximum Retail Price (MRP) as per the provision of sub-section (4) of section 16.]

RETURN PERIOD   DAY MONTH YEAR FROM       TO

REGISTRATION NUMBER

NAME AND STYLE OF BUSINESS

Name of goods on which tax is payable on MRP	Aggregate of MRP (inclusive of tax)	Aggregate of MRP (excluding tax)	Rate of tax	Amount of tax paid or payable
I	II	III	IV	V
Total :

Date: ..............................................	Signature of the Dealer ..........................................
	Status .......................................................................

_____________________________________________________________________________

*Strike out whichever is not applicable;

"(b) an Annexure-B containing PART I. PART II PART III and PART IV, as mentioned below:-

Annexure B

{Annexure to return to be filled in by all registered dealers]

REGISTRATION CERTIFICATE NO.

RETURN PERIOD   DAY MONTH YEAR FROM       TO

Name and style of the business

PART I

Section 1: Details of purchase of taxable goods, for direct use in business including goods meant for use in the execution of works contract, effected by dealer in excess of rupees fifty thousand from registered or unregistered dealers withinWest Bengal during the return period

Sl. No.

Name of the dealer from whom goods were purchased with postal address

Registration certificate No., if any

Total purchase during the period (inclusive of tax)

Major group of commodity

No. of tax invoice, invoice, bill, cash memo, received

Total tax involved

Section 2: Purchase of taxable goods for direct use in business not exceeding rupees fifty thousand during the return period

	Purchase amount (inclusive of tax) (Rs.)	Tax charged, if any (Rs.)
Total purchase of goods for direct use in business-
(i) from registered dealers withinWest Bengal
(ii) from unregistered dealers or persons within West Bengal

Section 3 : Details of purchases of taxable goods from registered dealers within West Bengal not for direct use in business where such purchases during the return period exceeds rupees fifty thousand.

Name of the registered dealer from whom goods were purchased	Full postal address	Seller's RC No. (11-digit TIN)	Total pur chase during the period (including Tax)	Major group of commodity	Total No. of tax invoices received	Total amount of tax involved

PART II

Section 1: Details of sales including all kinds of deemed sales of goods to registered dealers within West Bengal in excess of rupees fifty thousand during the return period

Sl. No.

Name of the registered dealer to whom goods were sold with postal address

Registration certificate No., if any

Total sales during the period (inclusive of tax)

Major group of commodity

No. of tax invoice issued

Total tax involved

Section 2: Sales during the period not exceeding rupees fifty thousand to registered dealers within West Bengal

Turnover of sale during the period not exceeding rupees fifty thousand to registered dealers within West Bengal

Amount in Rs. (excluding tax)

Tax involved (Rs)

PART III

Section 1: Details of sales including all kinds of deemed sales of goods to unregistered dealers or persons within West Bengal in excess of rupees fifty thousand during the return period

Sl. No.

Name of the unregistered dealer to whom goods were sold with postal address

Total sales during the period

Major group of commodity

No. of tax invoice issued

Total tax involved

Section 2: Total sale during the period not exceeding rupees fifty thousand to unregistered dealers or persons withinWest Bengal

Turnover of sale during the period not exceeding rupees fifty thousand to registered dealers within West Bengal

Amount in Rs. (excluding tax)

Tax involved (Rs)

PART IV

Aggregate amount of goods despatched outside State of West Bengal otherwise than by way of sale and aggregate amount of goods despatched within West Bengal otherwise than by way of sale

Amount of goods despatched outside the State of West Bengal otherwise than by way of sale	Rs.
Amount of goods despatched within West Bengal otherwise than by way of sale	Rs.

Date ........................	Signature of the dealer ...................
	Status ..................

(c) Omitted

(d) an Annexure D as mentioned below, where the dealer is a works contractor and claims deduction in terms of clause (b) of sub-section (2) of section 18 or claims deduction and computes tax in terms of sub-section (3) of section 18, duly verified by him:.

ANNEXURE D

Annexure to return to be filled in respect of claim of deduction under clause (b) of sub-section (2), and/or sub-section (3), of section 18 for labour, service and other like charges as shown in return and about tax payable on taxable contractual transfer price

RETURN PERIOD

REGISTRATION NUMBER

From

DD

MM

YY

TO

DD

MM

YY

Computation of Taxable Contractual Transfer Price and tax has been made by [Put in appropriate box]:.

Self-accounting Method under rule 30(1) [ascertained from accounts]

and/or Using the Table as given in rule 30(2)

PART I

Statement about deduction for labour, service and other like charges u/s 18(2)(b) read with rule 30(1)

[Deduction as ascertained from books of accounts]

	1st month	2nd month	3rd month
	Rs.	Rs.	Rs.
Contractual Transfer Price [CTP] involved
Deductions :-
(a) CTP of tax-free goods [sec. 18(2)(a)]
(b) Payments to sub-contractors [sec. 18(2)(c)]
(c) Other CTP [sec. 18(2)(d) read with rule ...]
Related deductions under section 18(2)(b) shown in serial no. 33(b) of Form 14/Form14D:.
(i) Labour charges for execution of works
(ii) Charges for planning designing and architect fees
(iii) Charges for obtaining on hire or otherwise machinery and tools for execution of works contract
(iv) Cost of consumables, like water etc
(v) Cost of establishment and similar expenses of the contractor to the extent it is related to supply of labour and services
(vi) Profit earned by the contractor to the extent it is related to supply of labour and services
Total deduction for serial no.33(b) in terms of rule 30(1):.
Taxable contractual transfer price taxable @ 4%
Taxable contractual transfer price taxable @ 12.5%

PART II

Statement about deduction for labour, service and other like charges and computation of tax on taxable contractual transfer price in terms of section 18(3) read with rule 30(2)

[Deduction and computation using the Table given in rule 30(2)]

Sl.No.	Nature of works contract [refer to rule 30(2)]	Contractual Transfer Price involved	Deduction, if any, u/s 18(2)(a) for tax-free goods	Deduction, if any, u/s 18(2)(c) and/or 18(2)(d) for payment to subcontractor and/or other CTP	Deduction u/s 18(2)(b) as per rule 30(2), after deductions in col. 4 & 5	Taxable Contractual Transfer Price	Break-up of Taxable Contractual Transfer Price
		(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
							(a)	(b)
							@4%	@12.5%
Total :-

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(e) Omitted

(f) an Annexure F as mentioned below, indicating therein the amount of reverse credit, duly verified by him:.

ANNEXURE F

Annexure to return to be filled where input tax credit is to be reversed

RETURN PERIOD

REGISTRATION NUMBER

From

DD

MM

YY

TO

DD

MM

YY

Computation of Reverse Credit has been made by [Put appropriate box]:.

Using formula given in rule 23(4)

Self Accounting Method [ascertained from accounts]

PART I

[ Calculation of Reverse Credit using formula as given in rule 23(4) ]

Occasion of reversal of ITC	1st month		2nd month		3rd month
	Amount	ITC Reversed	Amount	ITC Reversed	Amount	ITC Reversed
	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(i) Stock Transfer to agent or branch or H.O. outside the State
(ii) Goods used for manufacturing goods as specified in Schedule A for any purpose other than for export
(iii) Goods lost or damaged
(iv) Goods returned to supplier
(v) Goods distributed as samples
(vi) Goods given away as gift or at free of cost to the customers
(vii) Others
Total:.

PART II

[Statement about Reverse Credit made under Self-accounting Method]

Occasion of reversal of ITC	1st month		2nd month		3rd month
	Amount	ITC Reversed	Amount	ITC Reversed	Amount	ITC Reversed
	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(i) Stock Transfer to agent or branch or H.O. outside the State
(ii) Goods used for manufacturing goods as specified in Schedule A for any purpose other than for export
(iii) Goods lost or damaged
(iv) Goods returned to supplier
(v) Goods distributed as samples
(vi) Goods given away as gift or at free of cost to the customers
(vii) Others
Total:.

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(g) an Annexure G as mentioned below, where such registered dealer is enjoying deferment under clause (a) or exemption under clause (b), or remission under clause (c), as the case may be, of sub-section (1) of section 118:-

ANNEXURE G

(Annexure to return to be filled in by dealers enjoying deferment/exemption/remission.)

RETURN PERIOD   DAY MONTH YEAR FROM       TO

REGISTRATION NUMBER

NAME AND STYLE OF BUSINESS

Calculation of reverse credit using formula as given in rule 23(4)

	Deferment under section 118(1)(a) (Rs.)	Exemption under section 118(1)(b) (Rs.)	Remission under section 118(1)(c) (Rs.)
1	3	4	7
(i) Turnover of sales
(ii) *100% of net tax i.e. output tax to be deferred/ exempted/remitted during the period
(iii) *Total output tax deferred/ exempted/remitted till the end of the return period
(iv) Balance of input tax credit or rebate as B/F at the beginning of the period
(v) Input tax credit or rebate for the period
(vi) Input tax credit or rebate reversed *or/and enjoyed during the period
(vii) Input tax credit or rebate claimed as refund u/s 22(8A)
(viii) Total input tax credit/ rebate accumulated till the end of the return period [(iv)+(v)--
Total :

Date: ..............................................	Signature of the Dealer ..........................................
	Status .......................................................................

_____________________________________________________________________________

*Strike out whichever is not applicable;

"(h) an Annexure Sales Return as mentioned below, where the dealer claims deduction under sub-clause (b) of clause (55) of section 2 to arrive at .turnover of sales., duly verified by him:-

ANNEXURE SALES RETURN

Annexure to return to be filled where deduction is claimed in terms of sub-clause (b) of clause (55) of section 2

[Statement of intra-State sales return/rejection within W.B. as shown in serial No. 18 of Form 14 / Form 14D]

RETURN PERIOD

REGISTRATION NUMBER

From

DD

MM

YY

TO

DD

MM

YY

	Nature of inter-State sale from W.B.	Aggregate of Sale Price* (Rs.)	Amount of Sales Return/ Rejection (Rs.)	Net Sales Turnover (Rs.)	Tax involvement in Sales Return/ Rejection (Rs.)
		(1)	(2)	(3) = (1) - (2)	(4)
i)	Exempt sales u/s 21
ii)	Zero-rated sales u/s 21A
iii)	Sales taxable @ 1%
iv)	Sales taxable @ 4%
v)	Sales taxable @ 12.5%
vi)	Sales of MRP goods u/s 16(4)
vii)	Sales taxable @ ..%
viii)	Other sales ... (specify)
	Total:

*After deducting sale price of goods purchased within W.B. on payment of tax on MRP u/s 16(4) as shown in serial 17 of Form 14/Form 14D, i.e. (1) =[ sl. 16 . sl. 17] of Form 14/Form 14D

Note : Amount of Total of column (4) is included in serial 30aB of Form 14/ Form 14D.

Certified that the claim of deduction in column (2) above relates only to goods return/rejection within six months from the date of relevant sale.

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(i) an Annexure TDS as mentioned below, where the dealer executes intra-State works contracts within West Bengal during the return period or claims payment of tax deemed to have been made by him in terms of sub-section (4) of section 32 by way of deduction from payment to him for execution of works contract by him within West Bengal in terms of sub-section (1) of section 40, duly verified by him :-

Annexure TDS

Details of intra-state works contracts executed and/or about receipt of payments for the same during the return period and for claim for deduction of tax at source under section 40 of the WBVAT Act, 2003 thereon

Return Period

DDM MYYYY

Registration Number

From:

To:

Nature of Return (Put)

Original

Revised

Details about main contact

Details about sub-contact

Sl No

Name of Contractee

Enrolment Certifciate (Form 91) No. of Contractee under WBVAT Act, 2003

Works Contract

Works Contract amount

Total No. of Invoices bills issued during the period for the contract

Total No. of Invoices bills issued during the period (')

Amount received duting the period in respect of the contract (')

Total Amount of tax deducted at source u/s. 40, if any, during the period (')

Form 18A received, if any, during the period

No

Date

No

Date

Amount

(1)

(2)

(3)

(4)

(5)

(6)

`(7)

(8)

(9)

(10)

(11)

(12)

(13)

Total

I.......................................... hereby declare that the information furnished herein is correct and complete.

	Signature............................................
Date..................................	Status.................................................

(j) an Annexure Sub-Contract as mentioned below, where the dealer claims deduction in accordance with clause (c) of sub-section (2) of section 18 for amounts paid to a subcontractor :-

Annexure SUB-CONTRACT

Details of claim of deduction under section 18(2) (c) of the WBVAT Act, 2003 relating to sub-contract

Return Period

DDM MYYYY

Registration Number

From:

To:

Nature of Return (Put)

Original

Revised

Details about main contact

Details about sub-contact

Sl No

Name of Contractee

Works Contract

Works Contract amount

Name of Sub Contractor

RC No. of Sub-contractor under WBVAT Act, 2003

Sub Contract

Sub-Contract Amount (*)

Total No. of Invoices bills received during the period from sub-contractor

Paid to Sub-contractor during the period

Deduction made u/s. 40 from payment as in (12)

No

Date

No

Date

(1)

(2)

(3)

(4)

(5)

(6)

`(7)

(8)

(9)

(10)

(11)

(12)

(13)

Total

I.......................................... hereby declare that the information furnished herein is correct and complete.

	Signature............................................
Date..................................	Status.................................................

(k) an Annexure TCS mentioned below, where the dealer executes any contract for intra-state sale of taxable goods to Government or local authority (i.e. Purchaser) during the return period or claims deduction in terms of sub-section (4A) of section 32:-

Annexure TCS
Details of intra-state sale of taxable goods to Govt. and/or local authority; and/or details of receipt of payments and claim for deduction u/s 40(4A) of the W.B.V.A.T. Act, 2003.
Return period	DDMMYY	Registration No.
Return				Original/Revised
Sl. No.	Name of the Purchaser	Enrolment Certificate No. of the Purchaser	Details of Supply Contract		Invoices / bills raised		Total amount of tax deducted u/s 40A (Rs)	Form 18A received, if any
			No. & date	Total amount involved (Rs)	No.	Amt. (Rs)		No.	Date	Amt. (Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)

(l) an Annexure MR as mentioned below, where the dealer is engaged in sales of goods upon manufacturing them in West Bengal as well as simultaneously engaged in resale of same or other goods :-

Annexure MR
Details of sales, input tax credit, etc where the dealer is engaged in sales of goods upon manufacturing them in West Bengal as well as simultaneously engaged in resale of same or other goods.
		Total (Rs)	Break-up of total amt. in (2)
			Manufacturing sale	Resale	Other sale(s)
1	Turnover of sales
2	Sales u/s 3 of CST Act
3	Sales u/s 5 of CST Act
4	Other sales
5	Output tax
6	Input tax credit
7	Net tax credit
8	Excess input tax credit
9	Excess input tax credit adjustable under CST Act
10	Excess input tax eredit claimed as refund
11	Excess input tax credit carried forward