THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No. 315 F.T. Dated 25th February, 2011

In exercise of the power conferred by section 14 of the West Bengal Value Added Tax Act, 2003 ( West Bengal Act XXXVII of 2003), the Governor is pleased hereby to-make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said 'rules);- .

Amendments

In the Said Rules,-

(1) in CHAPTER 'VIII IN Part I,-
(a) in rule 34A, in sub-ruIe (3),

(i) for clause (b), substitute the-following clause:-

(b) Secondly, by Way .of furnishing the return in Form 14 or Form 14D in paper form, that is to say, a printout of Form 14 or Form 14D, as the case may be, duly signed by such, dealer, containing the data transmitted electronically under clause (a) and a printout of the acknowledgment in Form 14e obtained from the said website following the electronic process incorporated therein for any return period starting on or after the 1st day of April, 2011, along with the documents, if any, in support of payment of tax, 'interest or late fee for the return period:";

(ii) after clause (b), insert the following provisos.-

"Provided that where in respect of a dealer, who is required to submit a return in Form 14 for any return period starting on or 'after 'the 1st day of April, 2011 and is selected under sub-rule (1), if-

(i) the turnover of sales does not exceed rupees two crore in the .previous year or part thereof; and
(ii) the dealer does not have any contractual transfer price for execution of Works contract .in West Bengal during that return 'period; and

(iii) the dealer does not make any sale of goods during that return period within the. meaning of section 3 or section 5 of the Central Sales-Tax-Act, 1956; and

(iv) the dealer does not despatch during that return period any goods to outside West Bengal otherwise than-by way of sale; and:

(v) the dealer does not import any goods into West Bengal either by way purchase or procured otherwise or receives any goods upon import from outside West Bengal,

then such a dealer may submit to the appropriate assessing authority a printout, duly signed 'by such
dealer, of the acknowledgment in Form 14e obtained from the said website following the electronic process incorporated therein 'in respect of transmission of the-data for that return period in the-year following the previous year and upon submission of such a printout of the acknowledgment in Form 14e along with documents in support of payment of tax, interest or late fee if any, it-shall be deemed that the dealer has furnished-the return in 'Form 14 in paper form under clause (b) for that return period:

Provided also that if during any return period in the year following the previous year in respect of a dealer as referred to in the first proviso-

(i) the turnover of sales exceeds rupees two crores since the beginning-of the year following the. previous year; or

(ii) the turnover of sales exceeds rupees fifty lakh for that rerum period; or

(iii) the dealer 'has Contractual transfer price for execution of works-contract in West Bengal for that return period; or

(iv) the dealer makes sales of goods-within the meaning of section 3. or section 5 of the Central sales Tax Act, 1956; or

(v) the dealer despatches goods to outside West Bengal otherwise than by way of sale, or

(vi) the dealer imports ,any goods into West Bengal either by way' of purchase or procured otherwise or receives any goods upon import from outside West Bengal,

then the provisions of the first proviso shall not be applicable to such dealer in respect of such return period and all subsequent return periods during that year:

Provided further that the Commissioner, or-such other authority as may be authorised by the Commissioner, may, by an order in writing, direct any dealer referred to in the first proviso to submit to the: appropriate assessing authority a printout of Form 14, duly signed, by such dealer, containing the data for a return period. transmitted electronically under clause (a) and printout of the relevant acknowledgment in Form 14e along with the documents in support of payment of tax, interest or late fee, if any, for that and all successive' return periods and upon-such directions the provisions of the first proviso shall not be applicable to such a dealer in the matter of furnishing of return in Form 4 in paper form under clause (b).";

(iii) in rule 34AA, in sub-rule (3), for clause (b), substitute the following clause:-

"(b) secondly, by Way of furnishing the return in Form 15 in paper form, that is to say, a printout of Form 15, duly signed by such dealer, containing the data transmitted electronically under clause (a) and a printout of acknowledgment in Form 15e obtained from the said website following the electronic process incorporated therein for any return period starting on or after the 1st day of April" 2011, along-with the documents, if any, in support of payment of tax, interest or late fee for the return period:

(iv) after clause (b), insert the following provisos:-

"Provided' that where in respect of a dealer, who 'is required to submit a rerum 'in Form 15 For any return period starting on or after the 1st day of April, 2011 and is selected under sub-rule (1), if-

(i) the contractual transfer price for execution of works contract in West Bengal does not exceed rupees twenty five lakh in the previous year, or part thereof; and

(ii) the contractual transfer price for execution of works contract in West Bengal does not exceed rupees five lakh for that return period; and

(iii) the' dealer does not make any sale of goods during that return period within the meaning of section 3 or section 5 of the Central Sales Tax Act, 1956; ,and

(iv) the dealer does not despatch during that return period any goods to outside: West 'Bengal otherwise than by way of sale; and

(v) the dealer does not import any goods into 'West Bengal either by way of purchase or procured otherwise or receives any goods upon imporr from, outside West Bengal:

he may submit to the appropriate assessing authority a printout, duly signed by him, of the acknowledgment in Form 15e obtained from the said website following the electronic process incorporated therein in 'respect of transmission of the data for any return period and the submission of such a printout of the acknowledgment in Form 15e along with documents in support of payment of tax, interest or late fee, if any, shall be deemed to be the furnishing of the return in Form 15 in paper form under clause (b) for that return period;

Provided also that if during any return period in the year following' the previous year in respect of a dealer as referred to in the first proviso-

(i) the contractual transfer price for execution of works contract in the West Bengal exceeds rupees twenty five Iakh since the beginning of the year following the previous year or

(ii) the contractual. transfer price for execution of works contract in West Bengal exceeds rupees five lakh for that return period; or

(iii) the dealer makes sales of goods. within the. meaning of section 3 or section 5 of the Central Sales Tax Act, 1956; or

(iv) the dealer despatches goods to outside West Bengal otherwise than by way of sale, or;

(v) the dealer imports any goods into West Bengal 'either by way of purchase or procure otherwise or receives any goods upon import from outside West Bengal,

then the provisions of the first proviso shall not be applicable to such dealer in respect of such return period and all subsequent return periods during that year,

Provided further that the Commissioner, or, such other authority as maybe authorised by the Commissioner, may, by .an order in writing, direct any dealer referred to in the first proviso to submit to the appropriate. assessing authority-a printout of Form 15, duly singed by such dealer, containing the data for a return period transmitted electronically under clause (a) and a printout of the relevant acknowledgment in Form 15e along with the documents in support of payment of tax, interest or late fee, if any, 'for that. and all successive return periods and upon such direction the provisions of the first proviso shall not be applicable to such a dealer in the matter of furnishing of return in Form I5 in paper form under clause (b):';

(v) in rule 34AB, in sub rule (3), for clause (b), substitute the following, clause:-

"(b) secondly, by way of furnishing the printout, duly signed by such dealer, of the acknowledgment in Form 15 Re, obtained from the said' website following the electronic process incorporated therein in respect of the data transmitted electronically under clause (a) for-any return period starting on or after the 1st day of April, 2011, along' with the documents, if any, in support of payment of tax, interest or late fee for the return period:";

(2) after Form 14, Insert the following Forms:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

Form 14e

Acknowledgment for electronic filing of return in *Form 14/Form 14D

[see sub rule (2) of rule 34A]

Acknowledgment No.:		Date:
Trade Name:
RC No. (TIN):		Return Period -QE (YYYYMM):
Charge / Corporate Division:		Group:

Abstract of return as per data transmitted electronically

In Rupees

Particulars	Turnover / CTP (excluding VAT	Tax, etc
Purchase of goods within West Bengal against tax invoice
(i) goods taxable @ 1%
(ii) goods taxable @ 4%
(iii) goods taxable @ 13.5%
Total Claim of Input Tax Credit
Net Tax Credit
Turnover of Purchase not from Registered dealers and tax u/s 12
Goods purchased or received from outside West Bengal
Aggregate of sale price (excluding VAT)
Turnover of sales
Breakup of turnover of sales and tax payable u/s 16
(i) goods taxable @ 1%
(ii) goods taxable @ 4%
(iii) goods taxable @ 13.5%
(iv) of goods on which tax is paid on MRP u/s 16(4)
(v) Sales on which tax is payable u/s 16(6)
(vi) Sales on which tax is payable at any other rate
Contractual Transfer Price (CTP)
Break up of taxable CTP taxable u/s 18 r/w rule 30(1)/30(2)
(i) goods taxable @ 4%
(ii) goods taxable @ 13.5%

Particulars	1st Month	2nd Month	3rd Month
Total Output Tax
Net Tax Payable
Interest Payable
Late fee Payable
Tax deducted at source u/s 40, if any
Tax paid in excess earlier now adjusted
Total amount of tax, interest or late fee paid by challans:-
Short Payment made, if any-
Tax
Interest
Late fee
	No of records	Amount (excluding VAT)	VAT involved
Annexure A
Annexure B Part I, Section 1 (for purchase)
Annexure B Part II, Section 1 (for sales)
Annexure B Part III, Section 1 (for sales)
Annexure B Part IV, (dispatch of goods otherwise than by sale )		Outside WB:
		Within WB:

* Strike out which is not applicable

	Signature of the dealer .............................................
	status ......................................................

(3) after Form 15, Insert the following Forms:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

Form 15e

Acknowledgment for electronic filing of return in Form 15

[see sub rule (3) of rule 34AA]

Acknowledgment No.:		Date:
Trade Name:
RC No. (TIN):		Return Period -QE (YYYYMM):
Charge / Corporate Division:		Group:

Abstract of return as per data transmitted electronically

In Rupees

Particulars	Turnover / Amount	Tax
Turnover of Purchase not from registered dealers and tax payable u/s 12
Aggregate of sale price (excluding VAT)
Turnover of sales
Tax payable on sale
(i) u/s 16(3A) @ 4%
(ii) u/s 16(3B) @ 2%
(iii) u/s 16(6) @ 4%
Contractual Transfer Price and tax payable u/s 18(4)

Particulars	1st Month	2nd Month	3rd Month
Output Tax Payable
Net Tax Payable
Interest Payable
Late fee Payable
Tax deducted at source u/s 40, if any
Tax paid in excess earlier now adjusted
Total amount of tax, interest or late fee paid by challans:-
Short Payment made, if any-
Tax
Interest
Late fee

	Signature of the dealer .............................................
	status ......................................................

(4) after Form 15R, Insert the following Forms:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

Form 15Re

Acknowledgment for electronic filing of return in Form 15R

[see sub rule (3) of rule 34AB]

Acknowledgment No.:		Date:
Trade Name:
RC No. (TIN):		Return Period -QE (YYYYMM):
Charge / Corporate Division:		Group:

Abstract of return as per data transmitted electronically

In Rupees

Particulars	Turnover / Amount	Tax
Turnover of Purchase not from registered dealers and tax payable u/s 12
Aggregate of sale price (excluding VAT)
Turnover of sales and Tax payable thereon @ ).25% u/s 16(3)

Particulars	1st Month	2nd Month	3rd Month
Output Tax Payable
Interest Payable
Late fee Payable
Tax deducted at source u/s 40, if any
Tax paid in excess earlier now adjusted
Total amount of tax, interest or late fee paid by challans:-
Short Payment made, if any-
Tax
Interest
Late fee

	Signature of the dealer .............................................
	status ......................................................

2. This notification shall come into force with effect from ..........................................

By order of the Governor,

N. C. Basak

Dy. Secy. to the Govt. of West Bengal