CIRCULAR AND DETERMINATION
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Body Trade Circular No. 14 /2010., Dated 26th November, 2010

Reg : Online issue of Way Bills.

In Trade circular No. 13/2010 dated 15.11.2010, it was intimated that a new electronic system would be introduced on and from 1st December, 2010 in respect of issuance of Way Bills.

As per the proposed system of online issue of Way Bills in Form 50A, which will be operative on and from 1st December, 2010, the Way Bills will have to be generated and printed from the Directorate's website www.wbcomtax.gov.in by the importing registered dealers after furnishing the required particulars. The procedure for generating and printing of Way Bills in Form 50A has been elaborated in the respective user manual to be released in the website from the morning of 30.11.2010.

In earlier communications it was laid down that since this was a new system and the importing dealers might take some time to familiarize themselves with the same, although the new system would be effective from 01.12.2010, the existing system of issuance of pressprinted Way Bills in Form 50 to registered dealers either on electronic or on manual application would continue side by side upto 15.12.2010. From 16.12.2010, issue of such Way Bills in Form 50 would be totally discontinued for registered dealers who would be required to generate the Way Bills only electronically.

Since the Directorate does not intend to carry on the two systems concurrently for long time, it has been decided that the Way Bills in Form 50 which have been/ would be issued to registered dealers till 15.12.2010, should be utilized within 28.02.2011 and no Way Bill in Form 50 will be allowed to be used for any import by registered dealers after 28.02.2011.

If, however, there are some Forms in stock which could not be utilized by 28.02.2011, the Forms must be surrendered at the Sales Tax Offices within 10th March, 2011. The forms are to be surrendered against receipt at the following offices:-

1. In respect of Corporate Division/ Central section and all Charge Offices located at Beliaghata and Bidhan Nagar Sales Tax buildings.	: At the CRRU at Ground Floor of Beliaghata Building Complex.
2. In respect of other Charge Offices. :	At the receiving counter of the respective Charge Office.

A Charge Office mentioned at Sl. No. 2 will send all the Way Bills surrendered by the dealers along with a Statement by 20.03.2011 to the Additional commissioner, Commercial Taxes, (Information systems Division).

It is clarified that in respect of import of goods by unregistered dealers/ persons, the press-printed Way Bills in Form 50 will continue till further communication.

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

(H.K. Dwivedi)

Commissioner,

Commercial Taxes,

West Bengal