"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 37A Omitted w.e.f. 1st April, 2011
Notice for production of documents by the dealer in support of claim for refund under clause (a) or clause (aa) or clause (ab), section 61 of the West Bengal Value Added Tax Act, 2003
[See sub-rule (3B) of rule 76]
To
....................................................................................... ( (Name of the dealer)
.......................................................................................(Address)
Whereas you have made an application in FORM 31A on ........................... for refund under clause (a) or clause (aa) or clause (ab), of section 61 of the West Bengal Value Added Tax Act, 2003 in respect of the return period .............................................
And whereas it is necessary to determine whether any amount is refundable to you with respect to the said application for refund;
You are hereby directed to attend in person or by an agent at ................................................ on .................. (date) at ............ and thereto furnish, or there cause to be furnished and to explain at the said time and place the documents in support of your claim for refund and also the accounts, registers and documents specified below, for the purpose of such determination by me.
You are directed also to furnish on the aforesaid date a statement of purchases and sales, duly supported by original tax invoices, invoices, bills and cash memo., made during the said return period.
In the event of your failure to comply with this notice, the matter will be decided to the best of my judgement without further reference to you.
.
Particulars of accounts, registers and documents required for the return period....................................
1. Cash Book.
2. Bank Pass Book.
3. General Ledger, Personal Ledger and Journals.
4. Original Tax invoices, invoices, bills or cash memo. received on purchase.
5. Counterfoils or copies of tax invoices/invoices issued.
6. Registers in support of sales and purchases made within and outside West Bengal.
7. Transport documents as proof of inter-state sales within the meaning of section 3 of the Central Sales Tax Act, 1956 and export sales within the meaning of section 5 of the Central Sales Tax Act, 1956.
8. All export documents connected with the claim for refund under item (C) of sub-clause (ii) of clause (aa) of section 61.
9. Omiited.
10. Input tax account, output tax account and input tax credit account.
11. Declaration in Form C under the Central Sales Tax Act, 1956 received from the registered dealer for sale to him in course of inter-state trade and commerce and for the sale of which refund has been claimed under item (B) of sub-clause (ii) of clause (aa) of section 61.
12. List or purchases connected with the claim for refund under clause (a) of section 61 of the Act.
13. List of sales in the course of export out of the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956 connected with the claim for refund under clause (ab) of section 61 of the Act.
14. Any other documents necessary to prove correctness of turnover of sale, purchase and claim for refund.