DEMO|

THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIII : Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

Body 37A. Power of the Commissioner to extend the date of furnishing of return, scroll, etc.-

The Commissioner may, by general or special order, extend the due date of submission of return by a dealer, and scroll as referred to in rule 48 and rule 48A.