GOVERNMENT OF WEST BENGAL

DIRECTORATE OF COMMERCIAL TAXES,

14, BELIAGHATA ROAD, KOLKATA-700 015.

TRADE CIRCULAR No. 11/2009 Dated 13th November, 2009

Reg: Online payment of Commercial Taxes

Under Trade Circular No. 10 /2009 dated 28.10.2009, it was intimated that through Notification Numbers 1568-F.T. and 1569-F.T. both dated 14.10.2009, amendments had been made in the W.B. Value Added Tax Rules, 2005 and in the W.B.Sales Tax Rules, 1995, whereby the dealers who paid more than Rs. 10 lakh in 2008-09 as Commercial Taxes, were required to pay the tax compulsorily on-line through the websites of the appropriate Banks with effect from 01.11.2009. Advertisement had been released in this respect in the leading dailies and the same has been displayed in the Directorate' website: www.wbcomtax.gov.in.

It has of late been brought to my notice by a large number of dealers that they are not in a position to switch over to the on-line payment system so quickly for various reasons.

The submissions have carefully been considered and accordingly it is decided that the date from which the concerned dealers would make compulsory on-line payment of Commercial Taxes would be 01.01.2010 in place of 01.11.2009. The dealers who are in a position to pay tax on-line at present may, however, continue to pay tax as such through the appropriate Banks.

All concerned are requested to bring the contents of this circular to the notice of the dealers.

(H.K.Dwivedi)

Commissioner, Sales Tax

West Bengal