THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 6A. Special provision for registration.-

(1) Where a dealer applies for registration in accordance with the provisions of section 24A, the provisions of sub-rule (1), sub-rule (2), sub-rule (3), sub-rule (4) of rule 5, sub-rule (1) of rule 6 so far it relates to issue of certificate of registration and issue of certified copies of such certificate, and sub-rule (4) of rule 6 shall apply mutatis mutandis in the matter of making the application of registration and issue of such certificate of registration.

Provided that application for registration under this rule shall be made in accordance with the provisions of rule 5A together with the details of payment of tax as determined by the applicant under sub-rule (2).

(2) The declaration to be submitted along with the application for registration shall be in the Form appended to this rule:-

FORM OF DECLARATION

(See rule 6A of the West Bengal Value Added Tax Rules, 2005)

I, ..........................................................................................., (the person who has applied for registration), son of ............................................................................ residing at .......................................................................... *carrying on business under the trade name .................................................../or on behalf of the ........................................................ (name of the *partnership firm/company/AOP/HUF/etc. declare that-

(1) *I/we have a bonafide business in West Bengal of ............................................................................ (name of the broad category of goods being dealt in) and have incurred liability to pay tax under the Act;

(2) *I/we have applied for registration under section 24A of the West Bengal Value Added Tax Act, 2003 on

................................ with ....................................... (name of the *Circle/Charge);

(3) * my/our total sales, turnover of sales on which tax is payable under sub-section (2) of section 16, or contractual transfer price on which tax is payable under section 18, or both, and tax during the period commencing from the date of liability to pay tax i.e. from............. (date) and ending on the date preceding the date of filing of such application, i.e. on......... (date), are mentioned in the TABLE below: -

TABLE

Sl. No.		Rs. (in figures)	Rs. (in words)
(i)	Total sales
(ii)	Turnover of sales on which tax is payable u/s 16(2)
(iii)	Contractual transfer price on which tax is payable under section 18
(iv)	Tax at the rate of two per centum on turnover of sales as mentioned in Sl. No. (ii)
(v)	Tax at the rate of two per centum on Contractual transfer price as mentioned in serial No. (iii)
(vi)	Total tax [serial No. (iv) plus serial No. (v)

The receipted challan showing payment of aforesaid tax at the appropriate Government Treasury .................................................... (name of such Treasury) on ......................... (date of payment) is enclosed.

Certified that the above particulars are true and correct to the best of my knowledge.

Date: ..............................................

(Signature of the declarant)

________________________________________________________________________________________

*Strike out whichever is not aplicable.

**Turnover of sales on which tax is payable, under sub-section (2) of section 16, is to be given.