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

FORM 27A

Notice of demand of tax assessed under *section 46/section 48, late fee determined under section 53A and interest determined/re-determined under *section 50/51 or of the amount of tax, interest, or late fee as modified on appeal/revision/review, or Computation Sheet showing amount of tax, interest, or late fee quantified under sub-section (3) of section 43, of the West Bengal Value Added Tax Act, 2003.

[sub-rule (1) of rule 59, clause of sub-rule (1) of rule 67, rule 69, rule 80, rule 82, rule 86]

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

......................................................................(Trade name )

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

Holding Registration Certificate Number (if any)

Assessment Period: ....................... to ..................

*In continuation of notice in Form 25/26 under section 46/48, or notice in Form 21 under section 43, notice issued for special audit under section 43 A, of the West Bengal Value Added Tax Act, 2003, issued to you on......................................, you are hereby informed that upon * assessment / audit /special audit and/or * determination/ computation, *or upon modification in * appeal / review / revision by order dated.............................of...................................................................in Case No............................ for the aforesaid period, the turnover of sales, turnover of purchase, etc. as mentioned in column (2) against serial No. I to XIV in column (1) of the Table below have been * determined/computed/modified for the amounts as specified in col. (3) and/or in col. (4) of the said table:.

Table

Sl. No.	Particulars	Amount Rs.	Output Tax Rs.
(1)	(2)	(3)	(4)
I	Turnover of sales on which tax is payable and output tax thereon
II	Taxable turnover of purchase and output tax thereon
III	Taxable contractual transfer price and output tax thereon
IV	Total Output Tax Payable by you [I + II + III]
			Amount (Rs.)
V	(A) Net Tax Credit allowed u/s 22(17)
	(B) Amount adjusted with tax payable under the C.S.T. Act, 1956
	(C) Amount of input tax credit already refunded u/s 61/22(8A)
	(CC) Amount of input tax credit coming under option exercised under proviso to section 22(8A)
	(D) Amount to be adjusted with output tax for this period [V (A) - V (B) - V(C)]
VI	*Net Tax Payable / Further unadjusted Net Tax Credit [IV - V (D)]
VII	Add: Penalty payable, if any, under section 46(2)
VIII	Add: Late fee payable, if any, under section 32(2)
IX	Add: Interest payable (if any):
	(a) Interest under section 33
	(b) Interest under section 34/34A
	Total IX (a + b)
X	TOTAL AMOUNT PAYABLE [VI + VII + VIII + IX]
XI	Less: Tax deferred/tax remitted during the period
XII	Less: Tax deducted at source as evident from Form 18 furnished
XIII	Less: Tax, interest and late fee paid as evident from the challan(s) furnished
XIV	Add: Net tax credit carried forward to next period in excess of amount found admissible
XV	*Amount yet to be paid / Paid in excess [X - XI - XII - XIII + XIV]

*You are hereby informed that out of the excess payment as shown in serial No. XV above, an amount of Rs.........(in figures)Rupees................. (inwords) has been adjusted against arrears of net tax, penalty, late fee or interest for the periods as mentioned below:-

Sl. No.	Period of assessment of tax/ imposition of penalty/ determination of interest / determination of late fee	Case No. if any	Amount adjusted against arrear (Rs.)
1
2
	Total:

"*You are hereby informed that in the event of your failure to pay the amount as shown in Sl. No. XIV of the Table on or before..............................into Government Treasury at..........................., this notice shall be treated as a notice of demand under section 43(5A) after expiry of such date.

In the event of conversion of Computation Sheet to a notice of demand as stated above, the paragraphs following this paragraph shall become applicable.

* You are hereby informed that an amount of Rs........................

(in figures) Rupees............................................................................................(in words) is refundable

to you for which a refund adjustment order is enclosed", substitute the words, letters and brackets "*You

are hereby informed that an amount of Rs....................................... (in figures) Rupees...................

...............................................................................................(in words) is refundable to you.

		Deferment under section 118(1)(a)	Exemption under section 118(1)(b)	Remission under section 118(1)(c)
(a)	Turnover of sales of EC unit(s)
(b)	Net tax i.e. output tax relating to the EC unit(s) during the period
(c)	Tax as shown in (b) payable during the period under the 2nd proviso to section 22(8)
(d)	Input tax credit relating to the EC unit(s) during the period
(e)	Input tax credit as shown in (d) adjustable with (c)
(f)	Input tax credit as shown in (d) claimed as refund u/s 22(8A)
(g)	Input tax credit accumulated during the period [(d) - (e) - (f)]
Net tax i.e. output tax to be *deferred/ remitted/exempted during the period [(b) - (c)]

*You are directed to pay the deferred amount of tax in terms of the provisions of the deferment scheme as granted to you failing which the said sum of Rs........... (in figures)Rupees...................... (in words) shall be recoverable from you in accordance with the provisions of section 55.

*Amount of demand yet to be paid .	Rs.		(in figures)
Rupees			(in words)
Payment is to be made on or before:-		into Government Treasury at

*Now, you are hereby directed to pay the sum as shown above into the appropriate Government Treasury on or before the date specified above and to produce the proof of payment before the appropriate assessing authority not later than 7 days from the due date of payment as specified above, or within 20 days from the date of conversion of this computation sheet into a notice of demand, as the case may be, failing which the said sum shall be recoverable from you in accordance with the provisions of section 55, and where on account of delay in service of this notice you do not get the minimum number of thirty days for compliance of the notice, you may make an application in terms of rule 59/ rule 67/rule 68C.

Date..............................	Signature................................................
	Designation.............................................
	*Charge/ Section....................................

*Strike out whichever is not applicable.