Category: West Bengal

As per West Bengal Vat Rule 104: Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outside West Bengal

(1) Where any consignment of goods, other than a consignment of the goods of the nature and of the value referred to in sub-rule (2) of rule 99, despatched from any place outside West Bengal is imported or brought into West Bengal by a dealer, casual dealer or any other person on his own account and a road vehicle transporting such consignment of goods enters first into West Bengal through any place other than the checkpost in West Bengal mentioned in the way bill in Form No. 50, obtainable in the manner laid down in rule 110 or rule 111 or rule 112, as the case may be, being diverted for any reason beyond his control, such dealer, casual dealer or any other person shall make over such way bill in duplicate in respect of such consignment of goods to the driver or person incharge of the vehicle transporting such consignment of goods and instruct him to present the way bill in Form No. 50, in duplicate, in respect of such consignment of goods before the Sales Tax Officer or Assistant Sales Tax Officer of the nearest checkpost, or before the Assistant Commissioner or Sales Tax Officer of the nearest Range Office, that he comes across immediately after entering into West Bengal, or before such Assistant Commissioner or Sales Tax Officer of such area as the Commissioner may authorise in this behalf, for his endorsement

(2) After the way bill is presented under sub-rule (1), if the Assistant Commissioner, Sales Tax Officer or Assistant Sales Tax Officer is satisfied of the reason for diverting the road vehicle with such consignment from the checkpost specified in such way bill, he shall verify the particulars of the consignment of goods as disclosed in the way bill with the description, quantity, weight or value of the goods in such consignment being actually transported and, subject to the provisions of rule 120, endorse the duplicate copy of such way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related thereto, and he shall return the endorsed copy and retain the original copy of the way bill.

(3) The provisions of sub-rule (5), sub-rule (6) sub-rule (7) sub-rule (8) sub-rule (9) and sub-rule (10) for rule 103 shall apply mutatis mutandis to transport of any consignment of goods from the places of the nature referred to in sub-rule (1) of this rule.

(4) Any infringement of any provisions of this rule by a person, casual dealer, or dealer in respect of any consignment of goods imported or brought into West Bengal by him on his own account or by the driver or person in-charge of road vehicle from the place of the nature referred to in sub-rule (1) of this rule shall be deemed to be a contravention of the provisions of section 73 by such dealer, casual dealer or the person himself.

DOWNLOAD WEST BENGAL VAT FORM – 19: Scroll for deposit of the amount deducted at source under sub-section (1) of section 40 of the West Bengal Value Added Tax Act

As per West Bengal Vat Rule 48: Scroll for deposit or transfer of the amount deducted at source to be sent to the Commissioner.

The person who deducts the amount towards payment of tax in respect of works contract under sub-section (1) of section 40 and deposits such amount under sub-rule (1) of rule 46 or transfers such amount under sub-rule (6) of the said rule, as the case may be, shall, within forty-five days from the date immediately after the date of expiry of the calendar month reckoned according to the English calendar during which such deduction is made, send to the Commissioner–

(a) a scroll in Form No. 19 in respect of a month specifying therein, inter alia, the amount deducted and deposited under sub-rule (1) of rule 46 or deducted and transferred under sub-rule (6), of the said rule as the case may be, from each dealer during such month, the name and address of each dealer from whose payment such amount has been deducted, number of the certificate of registration under the Act, if any, of such dealer and the serial number and date of the certificate of deduction issued to each dealer,

(b) a copy of certificate of deduction issued to each dealer, and

(c) a copy of the receipted challan evidencing payment of the amount deposited during each month into the appropriate Government Treasury, or a copy of the monthly divisional account statement referred to in sub-rule (7) of rule 46.

DOWNLOAD WEST BENGAL VAT FORM – 18: Certificate of deduction from payment for execution of works contract under sub-section (1) of section 40 of the West Bengal Value Added Tax Act

As per West Bengal Vat Rule 47: Issue of certificate of deduction of the amount towards payment of tax on works contract

The person who deducts and deposits any amount towards payment of tax in respect of works contract under sub-rule (1) or sub-rule (6) of rule 46 shall, within fifteen days from the date of deposit, issue a certificate of deduction in Form No. 18 in respect of such dealer.

DOWNLOAD WEST BENGAL VAT FORM 7: Declaration under section 27D in respect of the manager and all other officers

As per West Bengal Vat Rule 13: Declaration in respect of the manager or other officers of a registered dealer under section 27D

(1) Every dealer, who is deemed to have been registered under sub-section (3) of section 23, shall, within thirty days from the appointed day, furnish to the appropriate assessing authority, a declaration in respect of the manager or officers referred to in section 27 D and shall send a revised declaration within thirty days from the date of change of such manager or officers in Form No. 7.

(2) Every dealer other than those referred to in sub-rule (1), shall furnish to the appropriate assessing authority such declaration in Form No. 7 within thirty days from the date of receipt of registration and shall send a revise declaration within thirty days from the date of change of such manager or officers in such Form.

DOWNLOAD WEST BENGAL VAT FORM 2: Information to be provided by a registered dealer

As per West Bengal vat Rule 5: application of registration

(1) Every dealer, who is liable to be registered under section 23 and any dealer who desires to register voluntarily under clause (b) of sub-section (1) of section 24, shall make an application in Form No. 1, for registration under section 24, to the appropriate registering authority in whose area the principal place of business of the dealer is situated, affixing court fee of rupees one hundred.

(2) The application for registration under sub-rule (1) shall be made, signed and verified as specified therein.

(3) The application in Form No. 1 shall be accompanied with declaration or declarations in Annexure A to the said Form affixing one copy of recent passport size photograph of the proprietor or each of the partners, or, the Karta of a Hindu Undivided Family, as the case may be, and the said Annexure A shall be duly filled in and signed by the aforesaid person and also verified and signed by the person who has signed the application in Form No. 1.

(4) The application in Form No. 1 shall be accompanied with a declaration or declarations in Annexure B to the said Form affixing one copy of recent passport size photograph of each of the Managing Director, Director, Secretary of a Company or, in the case of any trust the trustees, and the said Annexure B shall be duly filled in and signed individually by the aforesaid persons and also verified and signed by the person who has signed the application in Form No. 1:

Provided that a Director nominated by a bank or financial institution or Government shall not be required to furnish the declaration in Annexure B to Form No. 1:

Provided further that Annexure B to Form No. 1 in respect of the Non-resident Director of a company shall have to be furnished within ninety days from the date of filing of the application in Form No. 1.

(5) A dealer, who is deemed to have been registered under sub-section (3) of section 23, shall furnish information in Form No. 2, under sub-section (1A) of section 24, to the appropriate assessing authority within sixty days from the appointed day.

DOWNLOAD WEST BENGAL VAT FORM 68: Form of Memorandum of Appeal

As per West Bengal vat Rule 138: Memorandum of appeal and presentation thereof. Entertainment of appeals for hearing

(1) Any dealer, casual dealer, or person (hereinafter referred to as the appellant) intending to prefer an appeal under sub-section (1) of section 84 against an order of assessment referred to in clause (a) or clause (b) of the explanation, as the case may be, to that section shall present a memorandum in Form No. 68 in duplicate to the appellate

authority.

(2) The memorandum of appeal–

(a) shall contain the following particulars :

(i) the date of order appealed against;

(ii) the name and designation of the officer who passed the order;

(iii) the grounds of appeal briefly but clearly set out;

(iv) the date of receipt of notice of demand referred to in clause (c) of the Explanation to section 84 in respect of the order appealed against;

(v) the amount of net tax or any other tax, penalty and interest admitted to be due from the appellant;

(vi) prayer of the appellant for remedy of the grievance expressed in the grounds referred to in sub-clause (iii); (b) shall be endorsed by the appellant or by an agent authorised in writing in this

behalf by the appellant, as follows :-

(i) such amount of net tax, or any other tax, penalty and interest, as the appellant admits to be due from him has been paid; and

(ii) that to the best of his knowledge and belief the facts set out in the memorandum are true; (c) shall be verified in the manner referred to in the memorandum of appeal and signed by the appellant or by agent duly authorised by him; (d) shall be accompanied by-

(i) a copy of the order of assessment against which the appeal is preferred; and

(ii) court fee stamp for the amount of fee as prescribed under rule 207 for presenting an appeal.

(3) A memorandum of appeal may be presented to the appellate authority by the appellant or by an agent duly authorised by him or may be sent to the said authority by registered post.

(4) If a memorandum of appeal or a stay petition, if any, is sent by registered post, such memorandum or petition shall be deemed to have been presented on the day on which it is accepted and registered by a post office.

(5) A copy of the memorandum of appeal in Form No. 68, shall be sent by the dealer casual dealer or person to the appropriate assessing authority within seven days from the date of filing of such memorandum of appeal and stay petition, if any, before the appropriate appellate authority.

DOWNLOAD WEST BENGAL VAT FORM 1: Application for New Registration

As per West Bengal vat Rule 5: application of registration

(1) Every dealer, who is liable to be registered under section 23 and any dealer who desires to register voluntarily under clause (b) of sub-section (1) of section 24, shall make an application in Form No. 1, for registration under section 24, to the appropriate registering authority in whose area the principal place of business of the dealer is situated, affixing court fee of rupees one hundred.

(2) The application for registration under sub-rule (1) shall be made, signed and verified as specified therein.

(3) The application in Form No. 1 shall be accompanied with declaration or declarations in Annexure A to the said Form affixing one copy of recent passport size photograph of the proprietor or each of the partners, or, the Karta of a Hindu Undivided Family, as the case may be, and the said Annexure A shall be duly filled in and signed by the aforesaid person and also verified and signed by the person who has signed the application in Form No. 1.

(4) The application in Form No. 1 shall be accompanied with a declaration or declarations in Annexure B to the said Form affixing one copy of recent passport size photograph of each of the Managing Director, Director, Secretary of a Company or, in the case of any trust the trustees, and the said Annexure B shall be duly filled in and signed individually by the aforesaid persons and also verified and signed by the person who has signed the application in Form No. 1:

Provided that a Director nominated by a bank or financial institution or Government shall not be required to furnish the declaration in Annexure B to Form No. 1:

Provided further that Annexure B to Form No. 1 in respect of the Non-resident Director of a company shall have to be furnished within ninety days from the date of filing of the application in Form No. 1.

(5) A dealer, who is deemed to have been registered under sub-section (3) of section 23, shall furnish information in Form No. 2, under sub-section (1A) of section 24, to the appropriate assessing authority within sixty days from the appointed day.