In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. 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 III, in rule 6A, in the Form appended to sub-rule (2), for item (3), substitute the following item:-

"(3) * my/our total sales, turnover of sales on which tax is payable under sub-section (2) of section 16, or contractual transfer price on which tax is payable under section 18, or both, and tax during the period commencing from the date of liability to pay tax i.e. from............. (date) and ending on the date preceding the date of filing of such application, i.e. on......... (date), are mentioned in the TABLE below: -

TABLE

(2) in CHAPTER V,-

(a) in rule 19, after sub-rule (5), insert the following sub-rule:-

"5A. Where a registered dealer purchases any taxable goods from another registered dealer in West Bengal for transfer of such goods in accordance with the provisions of sub-clause (c) of clause (39) of section 2, the input tax credit or input tax rebate available, if any, on such purchase, shall be equally apportioned during the total period of such transfer, subject to such transfer.";

(b) in rule 20, in sub-rule (1),-

(i) in clause (f), for the words, figure, letter and brackets "or sub-section (3B)", substitute the words, figures, letter and brackets "or sub-section (3B), or sub-section (6),";

(ii) in clause (g), for the words, figure, letter and brackets "or sub-section (3B)", substitute the words, figures, letter and brackets "or sub-section (3B), or sub-section (6),";

(iii) in clause (ha), for the words, figure, letter and brackets "or sub-section (3B)", the words, figures, letter and brackets "or sub-section (3B), or sub-section (6)";

(iv) in clause (hb), for the words, figure, letter and brackets "or sub-section (3B)", substitute the words, figures, letter and brackets "or sub-section (3B), or sub-section (6)";

(3) in CHAPTER VI,-

(a) in PART I, omit rule 26K;

(b) in PART III, in rule 30, in sub-rule (2), in the TABLE, for the entry in column (2) against serial No. (20) in column (1), substitute the following entry:-

"Printing including lamination, other than those mentioned elsewhere in the TABLE,";

(4) in CHAPTER VIA, for rule 30D, substitute the following rule:-

"30D. Time limit for furnishing declaration in Form 12A in support of claim for sales made within West Bengal in accordance with the provisions of sub-section (3) of section 5 of Central Sales Tax Act, 1956.-

A dealer who has claim for deduction under clause (b) of sub-section (1) of section 16 from his turnover of sales in accordance with rule 30C for sale under sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956), shall, within three months from the end of the concerned return period to which such sale relates, furnish before the appropriate assessing authority a declaration in Form 12A in respect of such sale as obtained from the purchasing registered dealer:

Provided that if such appropriate assessing authority, upon application by the dealer, is satisfied that the dealer has been prevented by sufficient cause from furnishing such declaration within the time as stated, such appropriate assessing authority may allow the dealer further time, not beyond the date of hearing for audit under section 43 or for assessment under section 46, as he may deem fit, for furnishing such declaration.";

(5) in CHAPTER VII, after rule 33 A, insert the following rule:-

"33B. Evidence in support of export sales made in accordance with provisions of sub-section (1) of section 5 of Central Sales Tax Act, 1956.-

A dealer who has sold goods in accordance with the provisions of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) and has claimed or intends to claim deduction under clause (b) of sub-section (1) of section 16 from his turnover of sales, shall, within three months from the end of the concerned return period to which such sale relates, furnish before the appropriate assessing authority the following:-

(a) a copy of contract or order for export of goods out of the territory of India, if any;

(b) a copy of the Customs Clearance Certificate;

(c) a copy of tax invoice, invoice, cash memo or bill issued to the purchaser;

(d) transport documents i.e. Bill of Lading, Airway Bill, or a like document;

(e) declaration in Form 35, or/and Form 36, or/and Form 37 as stated in sub-rule (2) of rule 76, and

(f) other relevant documents evidencing such export:

Provided that if such appropriate assessing authority, upon application by the dealer, is satisfied that the dealer has been prevented by sufficient cause from furnishing such Form(s) and documents within the time as stated, such appropriate assessing authority may allow the dealer further time, as he may deem fit, for furnishing the same.

(6) in CHAPTER VIII,-

(a) in PART I, in rule 34AB, in sub-rule (4), for clause (c), substitute the following clause:-

"(c) the date in the return in Form 15R has been transmitted electronically after the prescribed date of furnishing such return, the date when such return in Form 15R in paper form is furnished shall be deemed to be the date of furnishing such return:

Provided that where a dealer, who is selected under sub-rule (1), is required to furnish return under sub-rule (3) electronically in Form 15R in respect of a return period referred to in column (2) of the Table below and where the net tax, interest, if any, payable according to that return are paid within the date specified in column (4), transmission of data electronically pertaining to that return period is completed within the date as referred to in column (5) and furnishing of Form 15R, in paper form, in respect of that quarter is made within the date mentioned in column (6) of the said Table, such return shall, notwithstanding anything contained in sub-rule (3) and this sub-rule, be deemed to have been furnished within the prescribed date:

TABLE

(b) in PART II,-

(i) in rule 38A, for sub-rule (2), substitute the following sub-rule:

"(2) A registered dealer opting to pay tax under sub-section (3A) of section 16 for a year or part of a year, shall not-

(a) have any goods in stock which were brought by him from outside the State on the day he exercises his option to pay tax by way of composition and shall not bring any such goods from outside the State after such date;

(b) be a dealer importing taxable goods;

(c) be a dealer selling goods in the course of import of goods into, or export of goods out of, the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956 (74 of 1956).";

(ii) in rule 38B, for sub-rule (2), substitute the following sub-rule:-

"(2) A registered dealer opting to pay tax under sub-section (3B) of section 16 for a year or part of a year shall not-

(a) have any goods in stock which were brought by him from outside the State on the day he exercises his option and shall not bring any such goods from outside the State after such date;

(b) be a dealer importing taxable goods;

(c) be a dealer selling goods in the course of import of goods into, or export of goods out of, the territory of India within the meaning of section 5 of the Central Sales Tax Act, 1956 (74 of 1956).";

(iii) in rule 38C,-

(A) in sub-rule (7), for the words "exceeds fifteen lakh rupees", substitute the words "exceeds twenty-five lakh rupees";

(B) in sub-rule (8), for the words "fifteen lakh rupees", occurring in three places, substitute the words "twenty-five lakh rupees";

(7) in PART IV, in rule 44,-

(a) in sub-rule (2), for the words "whose turnover of sales or contractual transfer price or both exceeds rupees one crore and fifty lakh in a year", substitute the words "whose turnover of sales or contractual transfer price or both, or turnover of purchases, exceeds three crore in a year";

(b) after sub-rule (3), insert the following sub-rule:-

"(4) Every registered dealer, other than those mentioned in sub-section (1A) or sub-section (1B), whose turnover of sales or contractual transfer price or both, or turnover of purchases, exceeds rupees one crore and fifty lakh in a year or part of a year, shall, within 31st day of December after the end of the year, submit before the appropriate assessing authority a Profit and Loss Account and Balance sheet for such year, along with a self-audit statement in Form No. 88A.";

(8) in rule 45, in sub-rule (1), for the words, figure and letter "or sub-section (1B)", substitute words, figures and letters ", sub-section (1B) or sub-section (1C)";

(9) in CHAPTER IX,-

(a) in PART I,-

(i) in rule 53, in sub-rule (2), in the TABLE, in the entry in column (3) against serial No. 4 in column (1), for the words and figure "not less than 2%", substitute the words and figure "not less than 1%";

(ii) in rule 54,-

(A) for sub-rule (7), substitute the following sub-rule:-

"(7) On completion of audit for any period in respect of which selection has been made on or after the 1st day of April, 2012, in accordance with the provisions of rule 53, the auditing authority who had issued the notice in Form 21 for such period, as referred to in sub-rule (4) or sub-rule (5), or his successor in office, as the case may be, shall prepare a report stating his observation or findings therein regarding the correctness of returns, admissibility of various claims of the dealer for the period for which such audit is made, and also prepare a computation sheet, in Form 27 incorporating the amount of tax, interest or late fee as found to be payable by the dealer for such period upon such audit and send a copy of the report and the notice in Form 27 to the concerned dealer.";

(B) after sub-rule (7), insert the following sub-rules:-

"(7A) Where the dealer fails to pay the tax, interest, or late fee as specified in the computation sheet issued in Form 27 and attached to the report in accordance with sub-rule (7), within one month of receipt of such report and the computation sheet in Form 27, such report shall, on expiry of one month from the date of such receipt, be deemed to be an order of assessment and the computation sheet in Form 27 attached to the report shall be deemed to be a notice of demand and such amount as specified in the notice in Form 27 shall be payable within fifteen days thereafter.

(7B) The provisions of the proviso to sub-rule (2), sub-rule (3), sub-rule (4) and sub-rule (5), of rule 59 shall, mutatis mutandis, apply to the dealers to whom computation sheet in Form 27 have been issued under sub-rule (7) and on expiry of the time specified in sub-rule (7A), such compensation sheet shall be deemed to be a notice of demand.";

(b) in PART II, in rule 60A,-

(i) in sub-rule (1), for the words and figures "to the appropriate assessing authority within the 31st day of December, 2011", substitute the words "to the appropriate assessing authority";

(ii) in sub-rule (5), for the words and figures "within the 31st day of December, 2011", substitute the words, figures, letter and brackets "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";

(10) in CHAPTER XII, in PART I,-

(a) in rule 99, in sub-rule (1), for the words "port or airport", substitute the words "port, post office or airport";

(b) in rule 100,-

(i) in the heading, for the words "port, or airport", substitute the words "port, post office or airport";

(ii) in sub-rule (1), for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(iii) in sub-rule (4), for the words "port, airport", substitute the words "port, post office or airport";

(c) in rule 100A.

(i) in the heading, for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(ii) in sub-rule (1), for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(iii) in sub-rule (2), for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(iv) in sub-rule (3), for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(v) in sub-rule (6), for the words "port, airport or customs", substitute the words "port, post office, airport or customs";

(d) in rule 105,-

(i) for the heading, substitute the heading "Security etc. from dealer, other than registered dealer, casual dealer or any other person, for issuing way bills.";

(ii) for sub-rule (1), substitute the following sub-rule:-

"(1) Any dealer who is not registered under the Act or a casual dealer or any other person may, subject to the approval of the Commissioner or any other authority as may be authorised by the Commissioner, may make an application to the authority referred to in rule 111 or rule 112 for obtaining way bill in Form 50 for transporting consignment of goods under rule 100, rule 103 or rule 104, as the case may be, and such authority may, for reasons to be recorded in writing, require such dealer, casual dealer or person to furnish a cash security of such amount towards tax payable under this Act as may be justified to safeguard the interest of revenue and the documents evidencing the payment of tax, if any, payable under section 4 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012:

Provided that if the application for way bill relates to import of goods by any individual person, non-business organisation or association or trust, bank or any company who is not liable to pay tax under the Act and the imported goods are not meant for sale, the appropriate authority referred to in rule 111 or rule 112, may accept a bank guarantee equivalent to the amount of cash security to safeguard the interest of revenue:

Provided further that the requirement of furnishing security may be dispensed with if the application for way bill relates to import of goods by any Government department, local body, a recognised university or affiliated educational institution, Government recognised research organisation, any registered charitable or cultural organisation or any public sector undertaking, other than a registered dealer, and where the applicant declares that such goods are not intended to be disposed of by way of sale in West Bengal and furnishes a letter of undertaking to the effect that in the event of any sale of such goods, tax payable on such sale shall be deposited and evidence of payment of such tax shall be produced before the authority within fifteen days from the date of such sale.";

(iii) in sub-rule (2), for the words "After security is furnished", substitute the words and figures "After security is furnished and the documents evidencing the payment of tax, if any, payable under section 4 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, are produced," ;

(e) after rule 105, insert the following rule:-

"105A. Security etc. from dealer, other than registered dealer, and from casual dealer or any other person, for issue of way bills in electronic form.-

(1) Any dealer who is not registered under the Act, or a casual dealer or any other person, unless approved by the Commissioner or any other authority as may be authorised by the Commissioner to apply for way bill in Form 50 in accordance with the provisions of rule 105, shall make application electronically to the authority referred to in rule 110C for obtaining way bill in Form 50A for transporting consignment of goods under rule 100A, rule 103A or rule 104A, as the case may be, and such authority may, for the reasons to be recorded in writing, require such dealer, casual dealer or person to furnish a cash security of such amount towards tax payable under this Act as may be justified to safeguard the interest of revenue and the documents evidencing the payment of security, if any, payable in accordance with section 10 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012:

Provided that if the application for way bill relates to import of goods by any individual person, non-business organisation or association or trust, bank or any company who is not liable to pay tax under the Act and the imported goods are not meant for sale, the appropriate authority referred to in rule 110C, may accept a bank guarantee equivalent to the amount of cash security to safeguard the interest of revenue:

Provided further that the requirement of furnishing security under this Act may be dispensed with, if the application for way bill relates to import of goods by any Government Department, local body, a recognised university or affiliated educational institution, Government recognised research organisation, any registered charitable or cultural organisation or any public sector undertaking, other than a registered dealer, and where the applicant declares that such goods are not intended to be disposed of by way of sale in West Bengal and furnishes a letter of undertaking to the effect that in the event of any sale of such goods, tax payable on such sale shall be deposited and evidence of payment of such tax shall be produced before the authority within 15 days from the date of such sale.

(2) Where any dealer, casual dealer or any other person, who has furnished cash security or bank guarantee in accordance with the provisions of sub-rule (1), produces sufficient evidence within six months of transporting the consignment of goods into West Bengal to prove that such consignment of goods has not been sold in West Bengal, either in full or in part, or no tax is otherwise payable in respect of disposal of such goods, the authority shall within thirty days from the date on which such evidence is produced, refund, either in full or in part, as the case may be, the amount of cash security or release the bank guarantee so furnished.";

(f) after rule 110B, insert the following rule:

"110C. Issue of Form of way bills in electronic form and generating such way bills electronically by a dealer who is not registered under Act or by a casual dealer or by any other person.-

(1) Subject to the conditions laid down in sub-rule (1) of rule 105, all dealers who are not registered under the Act or casual dealers or persons other than dealers, shall be eligible to obtain and generate way bill in Form 50A electronically by following the electronic process incorporated for such purpose in the website of the Directorate of Commercial Taxes, West Bengal, www.wbcomtax.gov.in and shall not be eligible to apply for issue of way bills in Form 50 or obtain way bills in Form 50.

(2) The process of generation of a way bill in Form 50A by a dealer who is not registered under the Act or by a casual dealer or by any other person, shall be as follows:-

(a) firstly, the application shall be made following the electronic process incorporated for such purpose in the said website of the Directorate of Commercial Taxes, West Bengal, furnishing the applicant's name, address, mobile phone number and e-mail address and the applicant shall also upload the proof of payment of cash security, or furnishing of bank guarantee, as the case may be, and security under section 10 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, in accordance with the provisions of rule 105A, and obtain the Application Number generated from such website;

(b) secondly, the online application shall be processed for verification of submitted particulars and documents by the appropriate assessing authority or such other authority as may be authorised by the Commissioner for such purpose, who may accept the application, or kept the application in abeyance temporarily for further verification or submission of document, or reject the application recording the reasons thereof, and the decision shall be intimated to the applicant through system-generated Short Messaging System (SMS) to the mobile number provided by the applicant;

(c) thirdly, after receipt of Waybill Key Number through system-generated Short Messaging System (SMS) upon acceptance of the application, the relevant way bill in Form 50A may be electronically generated by the applicant using such Waybill Key Number and by furnishing the requisite information following the electronic process incorporated for such purpose;

(d) lastly, after generation of the way bill in Form 50A, the applicant shall get it printed in duplicate which shall be signed by the applicant and used for the purposes of the Act and specifically for the purposes of rule 100A, rule 103A and rule 104A, as the case may be;

(3) A way bill obtained in Form 50A under this rule shall be valid for a period of one month from the date of generation of such way bill.

(4) After generation of the way bill, the applicant shall submit the original copy of challan evidencing payment of entry tax/cash security and the original copy of bank guarantee before appropriate authority within seven days from the date of generation.";

(11) in CHAPTER XIV, in PART I, in rule 137,-

(a) in sub-rule (1),-

(i) in the first proviso, for the words "duly filed before him", substitute the words "duly filed before him:";

(ii) after the first proviso, insert the following provisos:-

"Provided further that where the total amount of tax, interest, late fee or penalty in dispute in an appeal is in excess of rupees twenty lakh, such appeal, irrespective of the assessing authority referred to in this sub-rule, may lie before an appellate forum to be constituted by the Commissioner under sub-rule (1A), and the appellate forum shall act as the appellate authority in disposing of such appeal:

Provided also that where an appeal by a dealer under this Act for a particular period lies before an appellate forum as constituted by the Commissioner under sub-rule (1A), any appeal by the dealer for that period filed under the Central Sales Tax Act, 1956 (74 of 1956), shall also lie before the said appellate forum.";

(b) after sub-rule (1), insert the following sub-rule:-

"(1A) The Commissioner may, for the purpose of the first proviso to section 84, constitute an appellate forum, and such forum may consist of-

(a) two Special Commissioners; or

(b) one Special Commissioner and one Additional Commissioner; or

(c) two Additional Commissioners; or

(d) one Additional Commissioner and one Senior Joint Commissioner, where the assessing authority is not a Senior Joint Commissioner; or

(e) two Senior Joint Commissioners, where the assessing authority is not a Senior Joint Commissioner,

as may be selected by the Commissioner:

Provided that in cases referred to in clause (a), clause (c) and clause (e) above, the senior most amongst the authorities shall preside:

Provided further that where any member of the forum is on leave for more than seven days, the other member may dispose of the application in case of clause (a) and clause (b) above with the approval of the Commissioner, and in the case of clause (c), clause (d) or clause (e) above, with the approval of the Special Commissioner.";

(12) in CHAPTER XVI,-

(a) in rule 207, in sub-rule (1), in the TABLE,

(i) in the entry in column (3) against Sl. No. 7 in column (1), for the words "twenty rupees", substitute the words "one hundred rupees";

(ii) omit the entries in column (2) and column (3) against Sl. No. 8 in column (1);

(b) in rule 208, in sub-rule (1),-

(i) after clause (b), insert the following clause:-

"(ba) by e-mail at the address as disclosed by the dealer at the time of registration or as updated online;";

(ii) in the proviso, for the words "duly served", substitute the words "duly served:";

(iii) after the proviso, insert the following proviso:-

"Provided further that the provisions of the first proviso shall not be applicable, where the notice is served in accordance with the method stated in clause (ba).";

(13) in Form 27,-

(a) for the heading, substitute the following heading:-

"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 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.";

(b) in the first paragraph,

(i) for the words and figures "Form 25/Form 26 under section *46/48", substitute the words and figures "Form 25/Form 26 under section *46/48 or Form 21 under section 43";

(ii) for the words "assessment and/or determination", substitute the words "*assessment/audit and/or *determination/computation";

(iii) after the Table and before the second paragraph, the following paragraphs shall be added:-

"*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.";

(14) in Form 27A,-

(a) for the heading, substitute the following heading:

"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 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.";

(b) in the first paragraph,-

(i) for the words and figures "Form 25/Form 26 under section *46/48", substitute the words and figures "Form 25/Form 26 under section *46/48 or Form 21 under section 43";

(ii) for the words "assessment and/or determination", substitute the words "*assessment/audit and/or *determination/computation";

(c) after the Table and before the second paragraph, the following paragraphs shall be added :-

"*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.";

(15) in Form 68, in the format, for the boxes and entries in the first row of the Table appended to Sl. No. (a) under item (K), substitute the following boxes and entries -

(16) for Form 88, substitute the following Form:-

Form 88

Audit report under section 30E of the West Bengal Value Added Tax Act, 2003.

INSTRUCTIONS

1. Please read these instructions carefully before preparing the report.

2. No additional enclosure unless prescribed or unless it is essential for furnishing the information is to be filed with this report.

3. Do not leave any field or box blank. In case any field or box is not applicable, enter 'zero' (0) in numerical fields and write 'N.A.' for 'Not Applicable' or as the case may be, 'Nil' in other fields.

4. This report is divided into six parts. Part 1 is mainly related to verification and certification. Part 2 is mainly related to general information about the dealer under audit. The auditor is expected to ascertain the various parameters in Part 3, Part 3A, Part 4 and Part 5, and supply the details required therein and in the various Schedules and their Annexures.

5. The auditor MUST give his remarks in brief in Part 6, wherever difference is found between Amount as per returns and Amount as per audit. This is essential to make the report complete and transparent. It will also prevent avoidable queries by the Department.

6. Filling of Part 1 of this report is mandatory in respect of all the dealers.

7. It is mandatory to fill in the relevant schedule(s) of Part 3 as also the Annexures wherever required.

8. If the dealer has multi-State activities then ratios related to gross profit, net profit, and working capital may be given at all India level and other ratios should be given at State level.

9. The tax liability is to be computed as required by law wherever documents are not made available to the auditor or are insufficient.

10. Part 3 and Part 4 of the report are linked with the returns filed by the dealer and is to be filled in accordingly. Instructions provided for filling in information in the returns are applicable to the respective items of this Part and to its Schedules and Annexures.

11. Auditor is requested to sign and put his seal on every page of the report.

PART - 1

AUDIT AND CERTIFICATION

1. *I/We report that the audit for the year ........................... of ................................ (mention name and address of the dealer) holding TIN ...................... under the West Bengal Value Added Tax Act, 2003 and registration No. .......................... under the Central Sales Tax Act, 1956 was conducted by *me/us/M/s............................ Chartered Accountants/Cost Accountants in pursuance of the provisions of the Value Added Tax Act, 2003 and rules framed thereunder.

2. Maintenance of Books of Accounts, VAT related records and Financial Statements are the responsibility of the dealer. Our responsibility is to express an opinion on such accounts, records and statements based on our audit conducted in accordance with the provisions of section 30E. We have conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the said accounts, records and statements are free of material misstatement. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in this audit report. An audit also includes assessing the accounting principles used and significant estimates by management as well as evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. Subject to the limitation of the audit indicated in the above para, I/we have verified the correctness and completeness of the returns as furnished under the West Bengal Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 year mentioned above, and subject to *my / our remarks about non-compliance, shortcomings and deficiencies in the returns filed by the dealer as given in the Part 4 of this report, certify that.-

*I/We have read and understood the instructions for filling up this audit report and the Auditor is required to fill in Part 1 / 2 / 3 / 4 / 5 / 6 (strike out whichever is not applicable, the Part or any portion of it) and the Annexures if required. *I/We have obtained all the information and explanations which, to the best of *my / our knowledge and belief, were necessary for the purposes of our audit.

(a) In *my / our view the books of accounts, purchase and sale invoices including cash memos, if any, and other VAT related records and registers maintained by the dealer are sufficient for verification of correctness and completeness of the returns. The records relating to receipts and dispatches of goods are properly maintained. The tax invoices issued are in conformity with the provisions of law.

(b) The aggregate sale price and turnover of sales declared in the returns includes all the transactions of sales (i.e. including sales of fixed assets and deemed sales other than works contract, etc.) concluded during the period under audit.

(c) The details of purchases declared in the returns include all the transactions of purchases, as called for, made during the period under audit.

(d) The adjustment to turnover of sales and/or purchases is based on entries made in the books of accounts during the period of audit, supported by necessary documents.

(e) The deductions from the turnover of sales and other adjustments thereto including deduction on account of goods returned, etc, claimed/shown in the returns match with the entries in books of accounts and are supported by necessary documents.

(f) Considering the Schedule and entry wise classification of goods sold, the rate of tax applied is correct and the details regarding the exempted sales, sales at reduced rates, sales under section 3 and/or section 5 of the Central Sales Tax Act, 1956, the composition rates and computation of tax payable as shown in the returns is proper.

(g) Computation of input tax credit or input tax rebate in respect of purchases made during the period of audit and adjustments thereto are correct, and in accordance with the provisions of section 22 and its related rules.

(h) No input tax credit or input tax rebate has been claimed on capital goods (excluding components, spare parts and accessories of plant and machinery), which were not capitalized during the year.

(i) The Amount of *net tax payable /claim of refund is prima-facie correct.

(j) All the other information furnished in the returns is prima-facie correct and complete.

(k) The dealer is conducting his business from the place/places declared by him as his main place of business/ and the additional places of business.

(l) The bank statements have been examined by *me/us and they are fully reflected in the books of accounts. Excepting in so far as transactions recorded in the cash book, the transactions recorded in the books of accounts are fully reflected in bank statements during the period of review.

(m) The dealer *has maintained/has not maintained accounts as called for in sub-section (1) of section 63.

(n) The dealer *has maintained/has not maintained proper record relating to receipt, dispatch, and delivery of goods.

*Strike out / delete whichever is not applicable.

PART-2

General Information

PART-3

DETAILS OF AGGREGATE OF SALES, TURNOVER OF SALES, VARIOUS DEDUCTIONS U/S 16(1), OUTPUT TAX, NET TAX, INTEREST, ETC.

*Strike out / delete whichever is not applicable.

Schedule 1

[For works contractors claiming deduction for labour, service and other like charges ascertainable from books of accounts under rule 30(1)]

Schedule 1A

[For works contractors claiming deduction for labour, service and other like charges not ascertainable from books of accounts under rule 30(2)]

TABLE A

Statement about deduction for labour, service and other like charges and computation of tax on taxable contractual transfer price u/s 18(3) read with rule 30(2) [i.e. deduction and computation using the Table given in rule 30(2)]

Schedule 2

[Details of Form 18 received or receivable towards payment of tax deemed to have been made terms of sub-section (4) of section 32 by way of deduction of tax at source under section 40]

Schedule 3

[Purchase tax payable u/s 11 or/and u/s 12]

PART 3A

[Details of contractual transfer price for those paying tax u/s 18(4), output tax, net tax, interest, etc.]

PART-3B

[For registered dealer enjoying deferment or remission or exemption under section 118(1)]

*Strike out / delete whichever is not applicable.

PART - 4

[Details of purchase of goods directly dealt in by the dealer and stock transfer to him]

Annexure 1 of Part 4

[Details of purchases exceeding Rs. One lakh in a year from a NEW local supplier or a supplier whose accounts were squared up during the year and on which input tax credit or input tax rebate has been claimed during the year.]

Local supplier means a supplier who is a registered dealer of West Bengal and from whom no purchase was effected in the immediately preceding year.

Annexure 2 of Part 4

Input tax credit on stock of goods u/s 22(9) read with rule 22, if any.

PART 5

[Details of various forms/certificates issued * and / or received by the dealer during the period]

PART 6

[Remarks and observations in detail for the difference found between the amount as shown in the return and the amount as found upon audit and shown in Table 3 and its relevant Schedules and Annexure.]

If space provided anywhere in the form is insufficient, additional rows as required in the same format may be inserted.";

(17) after Form 88, insert the following form:-

"FORM 88A

[See rule 44(3A)]

Self Audit Statement under section 30E of the West Bengal Value Added Tax Act, 2003.

18. Determination of input tax credit (i.e. I.T.C.) on goods on which I.T.C. is available u/s 22(4).

19. Input tax credit (i.e. I.T.C.) on stock of goods under rule 22, if any.

It is certified:

(i) That the turnover of sales as given in 14(C) & 14(E) * and/or taxable contractual transfer price as given in 16(C) are *in agreement/not in agreement with the turnover of sales * and/or taxable contractual transfer price as disclosed in the returns. [A reconciliation statement showing the reasons for disagreement, if any, is to be enclosed]

(ii) That total import of taxable goods through waybill was Rs......................and declaration(s) in *Form F/Form C have been issued as follows:-

(iv) That sales in the course of inter-State trade or commerce, within the meaning of section 3(a) of the Central Sales Tax Act, 1956 during the year was Rs.................., and declaration(s) in Form C *have/have not been received in full for the same.[Details of cases where such forms have not been received are to be enclosed]

(v) That sales in the course of inter-State trade or commerce, within the meaning of section 3(b) of the Central Sales Tax Act, 1956, during the year was Rs......................., and declaration(s) in Form C and the relevant certificate(s) in Form E-I/E-II *have/have not been received in full for the same. [Details of cases where such forms have not been received are to be enclosed]

(vi) That no input tax credit or input tax rebate has been claimed on invoices other than tax invoices in respect of purchases made from registered dealers within the State of West Bengal.

(vii) That no input tax credit or input tax rebate has been claimed on capital goods (excluding components, spare parts and accessories of plant and machinery), which were not capitalized during the year.

(viii) That no input tax credit or input tax rebate has been claimed on goods or purchases as specified in the negative list.

(ix) That no payment in cash/bearer cheque has been made to any supplier during a day in excess of rupees twenty thousand [refer to rule 19(8)].

Schedule A

PART I

[For works contractors claiming deduction for labour, service and other like charges not ascertainable from books of accounts under rule 30(1)]

Schedule A

PART II

[For works contractors claiming deduction for labour, service and other like charges not ascertainable from books of accounts under rule 30(2)]

TABLE A

Statement about deduction for labour, service and other like charges and computation of tax on taxable contractual transfer price u/s 18(3) read with rule 30(2) [i.e. deduction and computation using the Table given in rule 30(2)]

2. In this notification, in paragraph 1,-

(a) clause (2) (b) and clause (6) (a) shall be deemed to have come into force with effect from the 1st day of April, 2010;

(b) clause (7)(a) and clause (16) shall be deemed to have come into force from the year commencing from the 1st day of April, 2011;

(c) clause (7)(b), clause (8) and clause (17) shall be deemed to have come into force from the year commencing from 1st day of April, 2012;

(d) clause (9) (b) shall be deemed to have come into force with effect from the 1st day of September, 2011;

(e) clause (10) (f) shall be deemed to have come into force with effect from the 16th day of April, 2012;

(f) clause (13) and clause (14) shall be deemed to have come into force in respect of selection for audit made on or after 1st day of April, 2012;

(g) clause (15) shall be deemed to have come into force with effect from the 1st day of May, 2012;

(h) remaining provisions shall be deemed to have come into force with effect from the 1st day of April, 2012. By order of the Governor,

DIBAKAR MUKHOPADHYAY,

Jt. Secy. to the Govt. of West Bengal.