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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 48A. Scroll for deposit or transfer of amount deducted at source to be sent electronically.

(1) Save as otherwise provided in rule 48, all contractees shall submit scroll in Form No. 19A, as available in the website mentioned in sub-rule (1) of rule 46XC in three phases to the Commissioner electronically-

    (a) firstly, by way of transmitting the data in Form No. 19A, either under digital signature or without any digital signature electronically through the website as mentioned in sub-rule (1) of rule 46XC, in respect of the English Calendar month during which deduction is made. He will take printouts of Form No. 18A as available in that website which would be auto generated as soon as the scroll is submitted electronically. He shall issue Forms No. 18A to the respective dealers within twenty five days from the end of the English Calendar month during which deduction is made.

    (b) secondly, by way of furnishing to the Commissioner the printout of Form No. 19A along with copies of Form No. 18A and copy of evidence showing payment of the amount so deducted.

(2) Where (a) the data in Form 19A has been electronically transmitted within twenty days from the end of the English Calendar month during which deduction is made and the printouts of Form 19A has been furnished within forty-five days from the expiry of the English Calendar month during which deduction is made, the date of transmitting the data electronically shall be the date of submission of Form 19A.

(b) the data in Form 19A has been transmitted electronically within twenty days from the end of English Calendar month during which deduction is made and the printout of Form 19A has been furnished after forty-five days from the expiry of the English Calendar month during which deduction is made, the date when the printout of Form 19A is furnished shall be deemed to be the date of submission of Form 19A.

(c) the data in Form 19A has been transmitted electronically after twenty days from the end of English Calendar months during which deduction is made, the date when the print out of Form 19A is furnished shall be deemed to be the date of furnishing Form 19A.