THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 21

Notice for Audit under sub-section (2) of section 43 read with section 66 of the West Bengal Value Added Tax Act, 2003.

[See sub-rule (4) of rule 54]

To

..................................................................... (Dealer)

.......................................................................(Address)

Whereas the Commissioner of Sales Tax, West Bengal has selected you for making audit of your books of account in respect of return periods commencing from ..................................... to .......................... under sub-section (2) of section 43;

you are hereby directed to attend in person or through an agent at (place)......................................... on (date) .............................. at ............... (time) and to furnish, or cause to be furnished documents and place the books of accounts, registers and documents specified overleaf and evidence for the purpose of such audit.

"You are also directed to:-

(a) furnish on the aforesaid date:-

(i) a statement showing summary of monthly sales, purchases, contractual transfer price, output tax, input tax credit, reverse credit, stock transfer, etc. as shown in the returns submitted;

(ii) a statement showing party-wise details of purchases, where input tax credit has been claimed, in the following proforma:-

STATEMENT SHOWING PARTY-WISE DETAILS OF PURCHASES IN RESPECT OF THE RETURN PERIODS COMMENCING FROM.........

(iii) a statement in respect of each deduction, claimed u/s 16(1), showing details of the sales;

(iv) a statement showing consignee or branch wise details of transfer of goods made outside the State of West Bengal otherwise than by way of sale;

(v) a statement giving details of waybills in Form 50 utilised during the period; and

(b) produce on the aforesaid date books of accounts, registers and documents, including those in the form of electronic records, as mentioned overleaf.";

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*Strikeout whichever is not applicable

Particulars of accounts and documents required for the period mentioned overleaf:

1. Cash Book,

2. Bank Pass Book or Bank Statement,

3. General Ledger and Personal Ledger,

4. Journal,

5. Seller's' copy of tax invoices, invoices, cash memos or bills,

6. Original purchase invoice including tax invoices,

7. Transport documents as proof of inter-state sales/stock/or branch transfer outside West Bengal/Export,

8. Stock register,

9. Trial balance. Trading Account, Profit and Loss Account and Balance Sheet,

10. All export documents,

11. Purchase and Sales Register, and

12. Any other documents necessary to prove the correctness of turnover of sales or turnover of purchases and claims made.

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