THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER IX : Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment.

Body 60A. Deemed assessment under section 47A.-

(1) Where a registered dealer,-

(a) in respect of whom the provisions of sub-section (2) of section 47A are not applicable, and

(b) who is required to possess or furnish or produce the relevant declaration or certificate or document in support of any claim for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956 (74 of 1956), in respect of any return period for a year of the eligible period; or

(c) who upon verification under sub-section (3) of section 47A finds that there is any short payment or non-payment of net tax or interest or late fee or the amount of unadjusted excess input tax credit carried forward in the return for the next period is in excess of the amount admissible to be lawfully carried forward, in respect of any return period for a year of the eligible period, and

(d) who is eligible and is willing to be assessed under sub-section (1) of section 47A,

shall submit a declaration in the following format by uploading the data in the form to the website of the Directorate of Commercial Taxes, West Bengal, by following the electronic process incorporated therein and thereafter by submitting a signed copy of the printout of the Declaration obtained from the said website to the appropriate assessing authority, separately for each year of the eligible period, along with proof of payment of the amount required to be paid by him, if any, under sub-section (4) of section 47A upon verification for such year and the statements and computation sheet as required to be enclosed with such Declaration:-

DECLARATION

[See sub-rule (1) of rule 60A of the West Bengal Value Added Tax Rules, 2005]

................................................. (the assessing authority)

I, ................................................. (name and status of the person) / *on behalf of ................................................. (name of the Company/Club/Association of Persons/HUF

etc), carrying on business under the trade name of .................................................and holding certificate of registration No .................................................under the West Bengal Value Added Tax Act, 2003 *and No .................................................under the Central Sales Tax Act, 1956, do hereby declare that *I am/we are eligible and * I am/we are willing to be deemed assessed under sub-section (1) of section 47A of the West Bengal Value Added Tax Act, 2003, / * and under sub-section (2) of section 9 of the Central Sales Tax Act, 1956, read with sub-section (1) of section 47A of the West Bengal Value Added Tax Act, 2003, in respect of the above-mentioned business for the year, i.e. 4 quarters ending ................................................. under the said Act(s) and upon verification with the books of accounts and documents, including declarations and certificates, in terms of sub-section (3) of section 47A, I hereby declare that * payment has been made / no payment is required to be made for the aforesaid year in terms of sub-section (4) of section 47A and the relevant particulars are furnished below: -

Part A: Turnover, net tax payable etc under the West Bengal Value Added Tax Act, 2003

Particulars	As per returns furnished [Rs.]	As found upon verification [Rs.]
Turnover of sales for the year:
Deductions claimed under section 16(1 )(b):
Deductions claimed under section 16(l)(c):
Turnover on which tax is payable:
Net tax payable:

Payments made :

As per returns:	Tax :- ...............	; Interest:- ...............	Late fee:- ...............
With this Declaration:	Tax :- ...............	Interest:- ...............	Late fee:- ...............

[Details below]

Part B: Turnover, tax payable etc under the Central Sales Tax Act, 1956

Particulars	As per returns furnished [Rs.]	As found upon verification [Rs.]
Export sales under section 5(1):
Sales in course of import under section 5(2):
Last sale prior to export under section 5(3):
Turnover of inter-State sales during the year:
Exemption under section 8(5)/8(6):
Sale under section 8(1) against Form C:
Stock transfer under section 6A against Form F:
Central sales tax payable :
Input tax rebate adjusted:
Net CST payable:

Payments made :

As per returns:	Tax :- ...............	; Interest:- ...............	Late fee:- ...............
With this Declaration:	Tax :- ...............	Interest:- ...............	Late fee:- ...............

[Details below]

[Separate computation sheet in respect of payment in terms of section 47A(4) is to be attached.]

*Statements incorporating the details of the declarations and certificates produced in support of the different claims for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956, are separately enclosed with this declaration.

* Payment has been made for the purpose of this Declaration for Rs. ................... [in figures] Rupees ...................[in words] for the aforesaid period under sub-section (4) of section 47A of the West Bengal Value Added Tax Act, 2003 and for Rs. ...................[in figures] Rupees ................... [in words] under the Central Sales Tax Act, 1956, read with sub-section (4) of section 47A of the West Bengal Value Added Tax Act, 2003, as detailed below:-

(b) Payments under the West Bengal Value Added Tax Act, 2003:-

Date	Challan No.	Bank/Treasury			Period (yyyymm)	Amount (Rs.)
Date	Challan No.	Name	Branch	Code	Period (yyyymm)	Tax	Interest	Late Fee

					Total

(b) Payments under the Central Sales Tax Act, 1956:-

Date	Challan No.	Bank/Treasury			Period (yyyymm)	Amount (Rs.)
Date	Challan No.	Name	Branch	Code	Period (yyyymm)	Tax	Interest	Late Fee

					Total

The Form 88 for the aforesaid year *has been submitted on / is not required to be submitted in respect of the business.

VERIFICATION

I, ....................................... (name of the person signing the declaration) hereby declare that the statements and information furnished in this declaration are correct and complete.

Date:	Signature:
Place:	Status:
	Trade name of dealer:

* Strike out whichever is not applicable.

(2) Before submission of declaration under sub-rule (1), the dealer shall pay-

(a) the full amount of short payment or non-payment of net tax or interest or late fee;

(b) interest calculated on the amount of tax payable for non-possession or non-production of the relevant declaration or certificate or document in support of any claim for deduction from turnover of sales or exemption from tax on sales or for lower rate of tax on sales or for stock transfers of goods under the Act or the Central Sales Tax Act, 1956 (74 of 1956), in respect of any return period for a year of the eligible period, as if such tax was payable for the last month of the return period;

(c) the amount of unadjusted excess input tax credit carried forward in the return for the next period which is in excess of the amount admissible to be lawfully carried forward, as payable under sub-section (4) of section 47A for the eligible period.

(3) The declaration in sub-rule (1) to be submitted to the assessing authority shall be verified and signed in the manner as provided in the declaration by-

(a) the proprietor, if the business is of a proprietary concern;

(b) any of the partners, if the business is of a partnership firm;

(d) the Principal Officer, if the dealer is a company having its registered office in West Bengal and where such registered office is situated outside the Bengal, the executive head in West Bengal as authorised by the Principal Officer;

(e) any of the trustees, if the dealer is a trust;

(f) the executive head in West Bengal or a person duly authorised by him, if the dealer is a department or enterprise of a Government; and

(g) the President, or General Secretary, or executive head in West Bengal, for others.

(4) Where a dealer is eligible and is willing to be assessed under section 47A for a year within the eligible period and is also registered under the Central Sales Tax Act, 1956, the declaration required to be submitted in terms of sub-rule (1) shall be submitted under the Central Sales Tax Act, 1956 (74 of 1956), read with section 47A of the Act, for such year.

(5) Where a registered dealer who is required to submit the declaration under sub-rule (1) submits the signed copy of declaration within fifteen days from the date on which it shall be deemed to be assessed as mentioned in sub-section (1) of section 47A or such further time as may be allowed by such authority, along with the documents as mentioned therein, the appropriate assessing authority shall acknowledge the receipt of the same.

(6) If the declaration or the enclosed statement or document submitted under sub-rule (1) by a registered dealer is found to be incorrect or a dealer is otherwise found ineligible to be assessed under section 47A for any year, or if the assessment deemed to have been made under sub-section (1) of section 47 in terms of section 47A is required to be reopened, the provisions of rule 61 shall, mutatis mutandis, apply with appropriate modifications, in respect of re-opening of deemed assessment in terms of section 47A.