THE WEST BENGAL VALUE ADDED TAX RULES, 2005 : FORMS
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THE WEST BENGAL VALUE ADDED TAX RULES, 2005

Form 31A

Application for refund under clause (a) or clause (aa) or clause (ab), of sub-section (1) of section 61 of the West Bengal Value Added tax Act, 2003 [See sub-rule (2) of rule 76]

The Commissioner of Sales tax

West Bengal

14, Beliaghata Road,

Kolkata - 700015

Sir,

I, ............................................................(name), ............................................................ (status of the applicant) carrying on the business under the trade name of ............................................................ from ............................................................ (the principal place of business) and holding Certificate of Registration No ............................................................ under the West Bengal Value Added Tax Act, 2003 and also holding Certificate of Registration No ........................ under the Central Sales Tax Act, 1956 do hereby apply for refund of the sum of Rs ....................................... (in figure) Rupees ............................................................ (in words) being ninty per centum of the refundable amount under clause (a) of sub-section (1) of section 61/ under clause (aa) of sub-section (1) of section 61/ under clause (ab) of sub-section (1) of section 61 of the Act in respect of the return period ......................................... The documents as referred to in sub-rule (2) and sub-rule (2A) of rule 76 are electronically furnished with this application.

I hereby declare the following :-

1. I have submitted return for the period mentioned above making full payment of tax, interest and late fee payable according to such return under the Act and also under the Central Sales Tax Act, 1956.

2. the following return/returns under the Act and the Central Sales Tax Act, 1956 has/have not been furnished by me and the amount/amounts of tax, interest and late fee admitted by me to be payable according to such overdue return/returns has/have not been paid by me :-

(a) Overdue return/returns under the Act and the amount admitted to be payable according to such return/returns			(b) Overdue return/returns under the Central Sales Tax Act,1956 and the amount admitted to be payable according to such return/returns
Sl. No.	Return period	Amount admitted to be payable according to the return	Sl. No.	Return period	Amount admitted to be payable according to the return

3.The following amount/amounts of tax, interest, late fee and penalty arising out of provision/provisions under the Act and the Central Sales Tax Act, 1956 is /are admitted to be due from me under the Act and the Central Sales Tax Act, 1956:-

Under the Act				Under the Central Sales Tax Act, 1956
Provision under which such due arises (mention the section)	Amount admitted to be due under the provision Rs.	Date of the order Creating the due	Period to Which the due relates	Provision under which such due arises (mention the section)	Amount admitted to be due under the provision Rs.	Date of the order Creating the due	Period to Which the due relates

My e-mail address is ............................................... and mobile number being .....................................

I further declare that no amount of tax, interest, late fee and penalty, other than what was declared by me in paragraph 2 and paragraph 3 hereinabove as admitted to be payable by me or due from me, is payable by me or due from me and that what is stated hereinabove is true to the best of my knowledge and belief.

I now request you to kindly refund under clause (a) /clause (aa) /clause (ab) of sub-section (1) of section 61 of the Act the sum of Rs ....................... (in figure) Rupees ..................................................... (in words) by electronically transferring the amount in favour of ..............................(trade name of the business). The Account details for electronic fund transfer are as follows:

1. A/c No. :

2. Bank name

3. Branch name :

4. IFSC code of the branch :

5. A/c type : Savings/Current :

6. Name of the a/c holder

Signature with the date and status

( Proprietor/ Partner/ Karta, HUF/ Principal Officer/

Trustee/President/ General Secretary)