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 I, in rule 2, in sub-rule (1),-

(a) in clause (ia), for the words, letters and brackets "as referred to in clause (ddd)", substitute the words "referred to anywhere in these rules'";

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

'(jab) "Government Receipt Portal System (GRIPS)", means Government Receipt Portal System through which net tax. or any other tax, interest, late fee, or any fee, or security or penalty or any other payment under the Act, may be made;";

(c) in Chapter II, in rule 3, in sub-rule (1). in the TABLE.-

(i) after serial No. 24 in column (1) and entries relating thereto in column (2), column (3) and column (4), insert the following serial No. in column (1) and entries relating thereto in column (2), column (3) and column (4), respectively:-

(ii) after serial No. 27 in column (1) and entries relating thereto in column (2), column (3) and column (4), insert the following serial No. in column (1) and entries relating thereto in column (2), column (3) and column (4), respectively

(2) in Chapter III, -

(a) in rule 4, for the words "five lakh", substitute the words "ten lakh";

(b) in rule 5, in sub-rule (4), in the third proviso, for the words, figures, letters and brackets "in Form 32, in accordance with the provisions of sections 264(2), 266(1)(a), 266(1)(b)(iii) and 303(2) of the Companies Act, 1956 (Act 1 of 1956)", substitute the words and figures "in Form 32 under Companies Act, 1956 or in the appropriate form under the Companies Act, 2013";

(c) in rule 5 A, in sub-rule (1), after the first proviso, insert the following proviso:-

"Provided further that where the application is made under digital signature and payment of fee and security, if any, is made through GRIPS, compliance of the provisions of clause (b) shall not be required, where the scanned copies of declarations and documents, as referred to in sub-rule (2), duly signed by the applicant are uploaded to the said website.";

(d) in rule 6A, in sub-rule (1), insert the following proviso :-

"Provided that application for registration under this rule shall be made in accordance with the provisions of rule 5A together with the details of payment of tax as determined by the applicant under sub-rule (2).";

(e) in rule 6B, in sub-rule (1), in the third proviso, for the words, figures and brackets "Companies Act, 1956 (1 of 1956)", substitute the words, figures and brackets "Companies Act, 1956 (1 of 1956) or the Companies Act, 2013 (18 of 2013)";

(f) after rule 16B, insert the following rule:

"16C. Determination of turnover of sales for hotels, etc. charging a composite sum.-

Where a dealer engaged in the business of hotel, inn, motel, resort, or alike, while providing lodging and boarding, charges a composite sum inclusive of any supply by way of, or as a part of, any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), and such supply or service, is for cash, deferred payment or other valuable consideration during the period of stay at such hotel, inn, motel, resort, or alike, he may, where segregation of amount charged for food etc., is not ascertainable, at his option, pay tax in accordance with the provisions of sub-section (2) of section 16, on that turnover of sales as computed in column (3) of the TABLE below:-

TABLE

(3) in Chapter V, in rule 20, in sub-rule (1), for clause (b), substitute the following clause:-

"(b) against his purchases where the amount of tax is not actually paid by the selling registered dealer in accordance with the provisions of sub-section (4A) of section 22; or";

(4) in Chapter VI -

(a) in PART I, after rule 26R, insert the following rule:-

"26RA. Deduction of turnover of sale where tax paid under clause (d) of sub-section (2) of section 16. -

A dealer may, for the purpose of determination of his turnover of sales on which tax is payable under sub-section (2) of section 16, deduct under clause (c) of sub-section (1) of section 16 from his turnover of sales that part of turnover of sales on which the dealer has to pay tax under clause (d) of sub-section (2) of section 16.";

(b) in PART III, in rule 30, in sub-rule (2), in the TABLE, after serial No. 20B, insert the following serial No. and the entries in column (2), column (3), and column (4), respectively:-

(c) in PART VIA, in rule 30C, in sub-rule (1), for the words, figures and brackets "to pay tax at compounded rate under sub-section (4) of section 16 or under sub-section (3) of section 18", substitute the words, figures and brackets "to pay tax at compounded rate under sub-section (3) of section 16 or under sub-section (4) of section 18";

(5) in Chapter VIII -

(a) in PART I -

(i) in rule 34, in sub-rule (5), in ANNEXURE B, -

(A) in PART I, in Section 1, in the heading, for the words "for direct use in business", substitute the words "for direct use in business including goods meant for use in the execution of works contract";

(B) in PART II, in Section 1, in the heading, for the words "sales of goods to registered dealers", substitute the words "sales including all kinds of deemed sales of goods to registered dealers";

(C) in PART III, in Section 1, in the heading, for the words "sales of goods to unregistered dealers", substitute the words "sales including all kinds of deemed sales of goods to unregistered dealers";

(ii) in rule 34A, in sub-rule (4), in clause (c), in the proviso, in the TABLE, after serial No. 23, in column (1) and entries relating thereto in column (2), column (3), column (4), column (5) and column (6), insert the following serial Nos. in column (1) and entries relating thereto in column (2), column (3), column (4), column (5) and column (6), respectively:-

(iii) in rule 34AA, in sub-rule (4), in clause (c), in the proviso, in the TABLE, after serial No. 19, in column (1) and entries relating thereto in column (2), column (3), column (4), column (5) and column (6), insert the following serial numbers in column (1) and the entries relating thereto in column (2), column (3), column (4), column (5) and column (6), respectively:

(iv) in rule 34AB, in sub-rule (4), in clause (c), in the proviso, in the TABLE, after serial No. 2, in column (1) and entries relating thereto in column (2), column (3), column (4), column (5) and column (6), insert the following serial numbers in column (1) and the entries relating thereto in column (2), column (3), column (4), column (5) and column (6), respectively:-

(v) after rule 37, insert the following rule:-

"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.";

(b) in PART III, in rule 43, for sub-rule (5), substitute the following sub-rule:-

"(5) Notwithstanding anything contained in sub-rule (1), sub-rule (2), sub-rule (3) and sub-rule (4), any person required to make any payment of net tax, any other tax, interest, late fee, penalty, security, fee or any other amount including deposit of any nature, shall make such payment only through GRIPS in the manner as given in the website of the Directorate.":

(c) in PART IV, in rule 44 -

(i) in the heading, for the words, figures, letter and brackets '"under sub-section (1) of section 30E"; substitute the words, figures and letter "under section 30E";

(ii) in sub-rule (2),

(A) for the words '"whose turnover of sales or contractual transfer price or both, or turnover of purchases, exceeds five crore in a year", substitute the words "whose turnover of sales including stock transfer outside the State or contractual transfer price or both or turnover of purchases including stock transfer into the State exceeds rupees ten crore in a year";

(B) after the first proviso, insert the following proviso:-

"Provided further that the Profit and Loss Account and Balance Sheet and audit report in Form No. 88 or self-audit statement in Form No. 88A for the year ending on the 31st day of March, 2014, may be submitted within the 31st day of March, 2015.";

(iii) for sub-rule (4). substitute the following sub-rule:-

"(4) Every registered dealer, other than those mentioned in sub-section (1A) or subsection (1B), who are required to get his accounts audited under the provision of the Income Tax Act, 1961, shall, within 31st day of December after the end of the year, submit before the appropriate assessing authority a copy of the audit report as required to be furnished under that Act together with a copy of the Profit and Loss Account and Balance Sheet for such year.";

(d) in PART V -

(i) in rule 46, in sub-rule (6), for the words and figures 'the head of account 0040-00-102", substitute the words and figures "the head of account 0040-00-102-005-35";

(ii) in rule 48, for the words "All Gram Panchayats and Schools and Madrashas upto Higher Secondary Standards who deduct", substitute the words "Every contractee who deducts";

(6) in Chapter IX. -

(a) in PART I, in rule 54 -

(i) in sub-rule (7), insert the following proviso:-

"Provided that before completion of audit, where the total amount of short payment of tax exceeds rupees twenty thousand as per preliminary findings upon such audit, the dealer shall be given a gist of the adverse findings which may result in such computation of short payment of tax, with an opportunity to the dealer to rebut within seven days of such adverse findings, and to produce supporting documents wherever necessary.";

(ii) in sub-rule (7B), for the words "compensation sheet", substitute the words "computation sheet";

(b) in PART II-

(i) in rule 57, in sub-rule (3), insert the following proviso:-

"Provided that no order of assessment shall be passed under sub-section (1) of section 46, where the total amount of demand of tax exceeds rupees twenty thousand upon such assessment, unless the dealer is given a gist of the proposed order containing the adverse findings which may result in such demand of tax and an opportunity is given to the dealer to rebut within seven days of such adverse findings, and to produce supporting documents wherever necessary.":

(ii) in rule 59, for sub-rule (4), substitute the following sub-rule:-

"(4) If after an order of assessment made under rule 57 or rule 58 in respect of a dealer, the amount of net tax, penalty, interest or late fee payable is found to be less than the amount paid by such dealer in respect of the same period, the appropriate assessing authority shall.-

(a) serve upon the dealer a notice in Form No. 27 or in Form 27A, as the case may be, specifying the amount of excess, unadjusted net tax credit, or the amount paid in excess, and the adjustment, if any, of the amount assessed to have been paid in excess with the tax, penalty, interest or late fee due from such dealer in respect of any other period which remains unpaid by such dealer till the date of assessment; and

(b) subject to provisions of section 62, send to the dealer, within one month from the end of the month in which the order of assessment is issued, a Refund Adjustment Order thereby authorising the dealer to adjust the amount specified therein against the amount payable according to the return which falls due subsequent to the date of receipt of the Refund Adjustment Order by the dealer:

Provided that if the amount of refund exceeds rupees twenty thousand, the appropriate assessing authority shall, before issue of Refund Adjustment Order, obtain prior approval of the Commissioner or such other authority as may be authorised by the Commissioner.";

(c) in PART III,

(i) after rule 66, insert the following rule :-

"66A. Determination of interest payable by a contractee or others -

Where it appears to the appropriate assessing authority or appropriate auditing authority or the appellate or revisional authority or any other authority as may be authorised by the Commissioner that the person who makes the deduction under section 40, or a contractee, is liable to pay interest under sub-section (3B) of that section, such authority shall determine the interest at any time after the expiry of the time specified for furnishing of the scroll under rule 48 or rule 48A, as the case may be, or after the admission in writing by the contractee or person who makes such deduction that he has defaulted in depositing the amount of tax deducted at source, but not later than the date preceding the date of commencement of proceeding under section 55.";

(ii) after rule 67, insert the following rule:-

"67A. Notice of demand for payment of interest or late fee by contractee or others -

(1) Where the appropriate assessing authority or the appropriate auditing authority or the appellate or the revisional authority or any other authority as authorised by the Commissioner has determined the interest or late fee payable by a contractee or person who makes the deduction under section 40, such authority shall issue a notice in Form 27W to such contractee or person directing him to pay the interest or late fee as payable and stated in the Form within the date as specified in the notice.

(2) The provisions of sub-rule (2) of rule 67 shall, mutatis mutandis, apply in the matter of fixing the date of payment, etc.";

(iii) in rule 68A, after the first proviso, insert the following proviso:-

"Provided further that where late fee is determined in respect of a person or contractee as given in section 40, the authority as specified in rule 66A shall determine the same at any time after the expiry of the time specified for furnishing of the scroll under rule 48 or rule 48A, as the case may be, or after the admission in writing by the contractee or person who makes such deduction that he has defaulted in furnishing the scroll, but not later than the date preceding the date of commencement of proceeding under section 55.";

(iv) in rule 69,-

(A) for the words "appropriate assessing authority", substitute the words "appropriate assessing authority or the appellate authority or revisional authority";

(B) renumber the first proviso as the second proviso and before the second proviso, so renumbered, insert the following as first proviso:-

"Provided that where an order of provisional assessment or any other assessment is modified in appeal, or revision or review and the appellate authority or the revisional authority issues a notice in Form 27 or Form 27A, as the case may be, to the dealer specifying therein the modified or revised amount of tax, penalty, interest or late fee in accordance with such appellate or revisional order, no further notice shall be required to be issued by the appropriate assessing authority in such a case:":

(v) after rule 69, insert the following rule:-

"69 A. Payment of the modified amount of penalty under the Act. -

Where any amount of penalty is due from a dealer, casual dealer, transporter or any other person the proceedings for the recovery of which have not been commenced under section 55, is modified in consequence of an order passed on review or revision, the appropriate authority shall serve upon such dealer, casual dealer, transporter or person a notice in Form 28 specifying therein the modified amount of penalty remaining due from him on the date of such order, the date by which payment of such amount remaining due is required to be made by him and the date by which proof of payment of such amount is to be furnished to such appropriate authority:

Provided that if upon modification, an excess amount of penalty is found to have been paid by the dealer, such excess amount will be refunded in the manner provided in rule 79.";

(d) in PART V, in rule 76,-

(i) in sub-rule (1), in clause (a), for the words and figures "section 61", substitute the words, figures, letter and brackets "section 61 and subject to the condition that the selling dealer has paid the corresponding tax in the manner as laid down in subsection (4A) of section 22";

(ii) in sub-rule 2B, after the first proviso, insert the following proviso:-

"Provided also that where in respect of a claim of input tax credit by the purchasing registered dealer it is evident that the selling registered dealer has not paid the corresponding tax thereon in accordance with the provisions of sub-section (4A) of section 22, the refund sanctioning authority shall, before refunding any amount, deduct the amount of such claim in case the purchasing dealer himself has not reversed the same under sub-clause (iv) of clause (a) of sub-section (13) of section 22.";

(e) in PART VI -

(i) in rule 80-

(A) for the words, figures and brackets "the appropriate assessing authority shall, immediately serve upon such a dealer, a notice in Form No. 28 specifying therein the amount paid in excess and send along with such notice a Refund Adjustment Order or the said authority shall refund the excess amount to the dealer in accordance to sub-rule (4), sub-rule (5) and sub-rule (6) of rule 59", substitute the words, figures, letter and brackets "the appropriate assessing authority or the appellate authority or revisional authority shall serve upon such a dealer, a revised notice in Form 27 or Form 27A or Form 28, as the case may be, specifying therein the amount paid in excess and the excess amount shall be refunded to the dealer by the appropriate assessing authority in accordance with sub-rule (4), sub- rule (5) and sub-rule (6) of rule 59";

(B) in the first proviso,-

(I) for the words "assessing authority", substitute the words "assessing authority or the appellate authority or the revisional authority";

(II) for the words and figures "notice in Form No. 28", substitute the words, letter and figures "revised notice in Form 27 or Form 27A or Form 28, as the case may be,";

(ii) in rule 82, for the words and figures "notice in Form No. 28", occurring in two places, substitute the words, letter and figures "revised notice in Form 27 or Form 27A, as the case may be,";

(7) in Chapter X, in rule 86, for the words and figures "notice in Form No. 28", substitute the words, letter and figures "revised notice in Form 27 or Form 27A or Form 28, as the case may be,";

(8) in Chapter XII, in PART I -

(a) for rule 110, substitute the following rule:-

"110. Authority from whom, the conditions under which and the manner in which, way bills are to be obtained by registered dealers.-

(1) A registered dealer other than the registered dealer referred to in rule 110A and rule 110B, and a registered dealer who has been deselected for obtaining and generating way bills in terms of rule 110B, may, for obtaining way bill in Form No. 50 referred to in rule 100, rule 103, or rule 104 for the purpose of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form No. 52, or for obtaining way bill in Form No. 51 referred to in rule 108, make an application in Form No. 53, duly filled in with the particulars specified therein, and verified and signed by him, to the appropriate assessing authority or to such other authority as may be authorised by the Commissioner.

(2) Every registered dealer shall furnish along with his application for way bill in Form No. 50 or Form No. 51, as the case may be, on each occasion a separate statement of account in Form No. 54 or Form No. 55 respectively of receipts and use by him of way bill forms and stock of such way bill forms, if any, held by him at the time of making such application and produce before the authority referred to in sub-rule (1) the counterfoils and endorsed parts of the way bills used by him since he last obtained such waybills under this rule.

(3) If it appears to the authority referred to in sub-rule (1) that the particulars furnished by a registered dealer, not being a registered dealer who has been deselected for obtaining waybills under rule 110B, in the application and the statement of account referred to in sub-rule (2) are correct and complete and the registered dealer has produced the relevant documents mentioned therein it shall issue the required number of way bill in Form No. 50 to the registered dealer upon furnishing proof of payment of cash security of such amount towards tax payable under this Act in respect of sale of goods to be imported by use of such way bills, as may be justified to safeguard the interest of revenue:

Provided that way bills may be issued upon payment of such lower amount of cash security in such situations as may be specified by the Commissioner by general or special order.

(4) In case of a registered dealer who has been deselected for obtaining and generating way bills in terms of rule 110B, the authority referred to in sub-rule (1) shall issue the required number of way bill in Form No. 50, subject to the provisions of sub-rule (2), after ensuring that such a dealer furnishes proof of payment of cash security of an amount equivalent to the amount of tax calculated on the basis of the rate of tax as specified under section (2) of section 16, in respect of sale of goods that the dealer intends to import and the information relating to which has been furnished by him.

(5) Subject to the provisions of sub-rule (2) and sub-rule (6), the authority referred to in sub-rule (1) shall issue to the registered dealer such number of way bills in Form No. 51, as may be justified to meet the requirement of the next three months in view of the nature and volume of the business of the registered dealer:

Provided that if the registered dealer applying for way bill in Form No. 51 has not submitted a return under the Act or under the Central Sales Tax Act, 1956, in respect of a period for which the due date of such submission has already been over, the authority referred to in sub-rule (1) may issue such lesser number of way bills than that applied for which in his opinion meet the immediate requirement of such dealer.

(6) The authority referred to in sub-rule (1) may, while issuing way bill in Form No. 50 or Form No. 51, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, specify on the face of the way bill being issued the name or nature of goods and the maximum value of such goods as may be transported on the strength of such a way bill.

(7) The amount of security paid by a registered dealer in terms of this rule may be shown as tax paid in the return for the period in which the payment has been made or for the next period within that year.

(8) The provisions of other sub-rules of this rule shall be applicable mutatis mutandis, if the manner of issue of way bills to a registered dealer referred to in this rule is appropriately adapted for issue and generation of way bills in electronic mode following the process incorporated in the website of the Directorate.";

(b) in rule 110B, in sub-rule (1), for the words "shall be deemed to have been selected by the Commissioner for issue of way bill", substitute the words "shall, upon fulfillment of such conditions as may be specified by the Commissioner, by general or special order, be deemed to have been selected by the Commissioner for issue of way bill";

(9) in Chapter XIII, in rule 135, in sub-rule (3), for the words '"the appropriate assessing authority", substitute the words, figure and brackets "the authority referred to in sub-rule (1)";

(10) in Chapter XIV,-

(a) in PART I,-

(i) in rule 138, in sub-rule (2),-

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

"(ia) where such an appeal is filed on or after the 1st day of April, 2015, in respect of an order of assessement, other than a provisional assessment under section 45, made on or after the 1st day of April, 2015. and where-

(A) such order has been passed upon communication of adverse findings in accordance with the proviso to sub-rule (7) of rule 54, or to sub-rule (3) of rule 57, as the case may be, or

(B) the total amount of demand of tax in such assessment does not exceed rupees twenty thousand,

an amount of fifteen per centum of the amount of tax in dispute in such appeal has been paid: and";

(B) in clause (d), after sub-clause (i), insert the following sub-clause:-

"(ia) document in support of payment of the amount as referred to in sub-clause (ia) of clause (b); and";

(ii) in rule 139 -

(A) in sub-rule (1), after clause (a), insert the following clause:-

"(ab) not paid the amount as referred to in sub-clause (ia) of clause (b) of sub-rule (2) of rule 138; or";

(B) for sub-rule (3), substitute the following sub-rule:-

"(3) Where the appellant furnishes satisfactory explanation in respect of show cause notice issued under sub-rule (1), or, as the case may be, pays the amount of net tax or any other tax, penalty, late fee, or interest that he admits to be payable by or due from him, and the amount as reffered to in sub-clause (ia) of clause (b) of sub-rule (2) of rule 138, and produces before the appellate authority, on the date specified in the notice or on such date as may be allowed by the appellate authority, the proof of such payment, such appellate authority shall entertain the appeal for hearing on its merit.";

(C) in sub-rule (5), for the words '"shall", substitute the words and figures "or the date on which the delay in presentation of the memorandum of appeal in Form 68 is condoned, whichever is later, shall";

(b) in PART III, in rule 148, for the words "such assessment order, substitute the words "'such assessment order, or any other order";

(c) in PART IIIA, in rule 149A,-

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

(A) for clause (a), substitute the following clause:-

"(a) two Special Commissioners; or";

(B) for clause (b), substitute the following:-

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

(c) two Additional Commissioners,

as may be selected by the Commissioner:";

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

"(2) In a bench referred to in sub-rule (1), the senior most officer shall preside over the bench";

(iii) after sub-rule (2), insert the following sub-rule:-

"2A. Where any bench comprising of two members as referred to in sub-rule (1) is not in a position to reach a decision on consensus, so that the decision given by one differs from the other, the Commissioner shall, upon being informed by the said bench, constitute a bench of a single Special Commissioner who shall dispose the application afresh upon hearing the concerned dealer and perusing the order passed by the members of the bench:

Provided that the decision of the single bench as constituted by the Commissioner shall be final."

(d) in PART V, renumber rule 164A as 164AA;

(11) in Chapter XV, in rule 165, in sub-rule (5), for the words, letter and figures '"at the rate of twelve per centum per annum under section 34A", substitute the words, letter and figures "under section 34A";

(12) in Chapter XVI-

(i) in rule 195, in sub-rule (1), for the words and figures "Subject to the provision of rule 105", substitute the words and figures "Subject to the provisions of rule 105 and rule 110";

(ii) in rule 196, in sub-rule (1), for the words and figures "under rule 105 or rule 195", occurring in two places, substitute the words and figures "under rule 105 or rule 110 or rule 195";

(13) for rule 208, substitute the following rule:-

"208. Service of notice.-

(1) Any notice which is issued under the provisions of the Act or the rules made thereunder may be served on a dealer or person by any of the following methods, namely:-

(a) personally upon the addressee, if present;

(b) by messenger, including a courier;

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

(d) by displaying it in the dealer's profile in the website of the Directorate;

(e) by registered post or speed post;

(f) by affixing a copy of such notice upon some conspicuous part of the last notified place of business of the dealer or person and also in some conspicuous place in the office of the authority issuing the notice :

Provided that a notice under the Act or the rules made thereunder may also be issued or served on behalf of authorities under the Act by any authority as may be authorised by the Commissioner and such a notice shall be treated as a notice validly issued or served by the appropriate authority.

(2) A notice issued in accordance with sub-rule (1), except under clause (e) thereof, upon delivery, or dispatch, or display, or affixation, as the case may be, shall be deemed to have been duly served for the purposes of the Act, and a notice sent by registered post or speed post, shall be deemed to have been served upon the addressee at the expiry of the period normally taken by such a notice in transit unless the contrary is proved.";

(14) in Form 1, in serial No. 29A, for the words "Capital on the date of liability", substitute the words "Capital on the date of filing of application";

(15) in Form 27,-

(a) in the heading, -

(i) for the word and figures "section 50/51" substitute the words, letters and figures "section 50/51, or of the amount of tax, interest, or late fee as modified on appeal/revision/review,":

(ii) for the words, figures and brackets "sub-rule (1) of rule 59 and clause (b) of sub-section (1) of section 67", substitute the words, figures and brackets "sub-rule (1) of rule 59, clause (b) of sub-section (1) of section 67, rule 69, rule 80, rule 82, rule 86";

(b) for the first paragraph, substitute the following paragraph:-

"In continuation of notice in Form 25/26 under section 46/48, or notice in Form 21 under section 43, notice issued for special audit under section 43 A, of the West Bengal Value Added Tax Act, 2003, issued

to you on.............................................., you are hereby informed that upon * assessment / audit / special

audit and/or * determination / computation. *or upon modification in * appeal / review / revision by order

dated.......................of..............................................................in Case No.............................................,

for the aforesaid period, the turnover of sales, turnover of purchase, etc. as mentioned in column (2) against serial no. I to XIV in column (1) of the Table below have been * determined/computed/modified for the amounts as specified in col. (3) and/or in col. (4) of the said table:";

(c) for the words, letters and brackets "*You are hereby informed that an amount of Rs..............................

(in figures) Rupees.................................................................................................(in words) is refundable

to you for which a refund adjustment order is enclosed", substitute the words, letters and brackets "* You

are hereby informed that an amount of Rs........................................(in figures) Rupees.........................

.....................................................................................................(in words) is refundable to you";

(d) in the last paragraph, for the words and figures "to produce the receipted challan in proof of the payment before the undersigned not later than 15 days from the due date of payment as specified above", substitute the words and figures "to produce the proof of payment before the appropriate assessing authority not later than 7 days from the due date of payment as specified above, or within 20 days from the date of conversion of this computation sheet into a notice of demand, as the case may be.":

(16) in Form 27A, -

(a) in the heading,-

(i) for the word and figures "section 50/51", substitute the words, letters and figures "section 50/51 or of the amount of tax, interest, or late fee as modified on appeal/revision/review,";

(ii) for the words, figures, letter and brackets "sub-rule (1) of rule 59 and clause (b) of sub-section (1) of section 67", substitute the words, figures, letter and brackets "sub-rule (1) of rule 59, clause of sub-rule (1) of rule 67, rule 69, rule 80, rule 82, rule 86";

(b) for the first paragraph, substitute the following paragraph:-

"In continuation of notice in Form 25/26 under section 46/48, or notice in Form 21 under section 43, notice issued for special audit under section 43 A, of the West Bengal Value Added Tax Act, 2003, issued to you on......................................, you are hereby informed that upon * assessment / audit /special audit and/or * determination/ computation, *or upon modification in * appeal / review / revision by order dated.............................of...................................................................in Case No............................ for the aforesaid period, the turnover of sales, turnover of purchase, etc. as mentioned in column (2) against serial No. I to XIV in column (1) of the Table below have been * determined/computed/modified for the amounts as specified in col. (3) and/or in col. (4) of the said table:";

(c) for the words, letters and brackets "* You are hereby informed that an amount of Rs........................

(in figures) Rupees............................................................................................(in words) is refundable

to you for which a refund adjustment order is enclosed", substitute the words, letters and brackets "*You

are hereby informed that an amount of Rs....................................... (in figures) Rupees...................

...............................................................................................(in words) is refundable to you.";

(d) in the last paragraph, for the words and figure "to produce the receipted challan in proof of the payment before the undersigned not later than 15 days from the due date of payment as specified above", substitute the words and figures ""to produce the proof of payment before the appropriate assessing authority not later than 7 days from the due date of payment as specified above, or within 20 days from the date of conversion of this computation sheet into a notice of demand, as the case may be,";

(17) after Form 27A, insert the following form:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 27B

Notice of demand of late fee or interest as determined payable by a contractee or person who makes the deduction under section 40. [See rule 66A and rule 68A]

To,

.......................................................................................................(Name of the Contractee/Enrolled person)

...........................................................................................................(Address)

..........................................................................................................(STDS Enrolment Number)

Now, you are hereby directed to pay the sum as shown above into the appropriate Government Treasury within ..................................(DDMMYY) and to produce the proof of payment within fifteen days from the date of payment as specified above, failing which the said sum shall be recoverable from you in accordance with the provisions of the Act.

(18) for Form 28, substitute the following Form:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 28

Notice of demand of penalty upon modification on review/ revision under the West Bengal Value Added Tax Act, 2003

[See rule 69A, rule 80, rule 86]

To,

.............................................................................. (Name of Dealer/Casual Dealer/Transporter/Person)

.............................................................................. (Trade Name, if any)

.............................................................................. (Address)

Case No...............................................under section/rule............of the WBVAT Act, 2003/ WBVAT Rules. 2005 With reference to the above you are hereby informed that upon *review / revision by order dated ......................of ..................................................................................(authority) in Case no ...................................................., the amount of penalty under section/rule.........................................of the WBVAT Act, 2003/ WBVAT Rules, 2005 has been modified to the effect as below:-

*You are accordingly informed that an amount of Rs................................. (in figures) Rupees .......................................................................................................................................(in words) is refundable to you.

*Now, you are hereby directed to pay the sum as shown above into the appropriate Government Treasury on or before the date specified above and to produce the proof of the payment before the undersigned not later than 7 days from the due date of payment as specified above failing which the said sum shall be recoverable from you in accordance with the provisions of the Act.

*Strike out or omit whichever is not applicable.";

(19) in Form 42, in the first paragraph, for the words "defaulted to pay arrears under the said Act amounting to", substitute the words "defaulted to pay arrears under the said Act for the period(s) .............................................. amounting to".

2. In this notification, in paragraph 1.-

(a) in clause 1,-

(i) sub-clause (a) shall be deemed to have come into force with effect from the 2nd day of November, 2012;

(ii) sub-clause (b) shall be deemed to have come into force with effect from the 1st day of October, 2014;

(iii) item (ii) of sub-clause (c) shall be deemed to have come into force with effect from the 1st day of July, 2014;

(b) in clause 4,-

(i) sub-clause (a) shall be deemed to have come into force with effect from the 25th day of March, 2015;

(ii) sub-clause (c) shall be deemed to have come into force with effect from the 1st day of April, 2005;

(c) in clause 5.-

(i) item (i) of sub-clause (a) shall be deemed to have come into force with effect from the return period starting from the 1st day of April, 2015;

(ii) sub-clause (b) shall be deemed to have come into force with effect from the 1st day of October, 2014;

(iii) sub-item (A) of item (ii) of sub-clause (c) shall be deemed to have come into force with effect from the financial year beginning from the 1st day of April, 2015;

(iv) sub-item (B) of item (ii) of sub-clause (c) shall be deemed to have come into effect from the 1st day of December, 2014;

(v) item (iii) of sub-clause (c) shall be deemed to have come into effect from financial year beginning from the 1st day of April, 2015;

(d) in clause 6,-

(i) item (ii) of sub-clause (a) shall be deemed to have come into force with effect from the 1st day of April, 2012;

(ii) item (ii) of sub-clause (b) shall come into force with effect from the 1st day of October, 2015;

(iii) item (i), item (ii) and item (iii) of sub-clause (c) shall come into force with effect from the 1st day of July, 2015;

(iv) item (iv) and item (v) of sub-clause (c) shall come into force with effect from the 1st day of October, 2015;

(v) item (i) and item (ii) of sub-clause (e) shall come into force with effect from the 1st day of October, 2015;

(e) clause 7 shall come into force with effect from the 1st day of October, 2015;

(f) clause 9 shall be deemed to have come into force with effect from the 1st day of April, 2005;

(g) in clause 10,-

(i) sub-item (c) of item (ii) of sub-clause (a) shall be deemed to have come into force with effect from the 1st day of April, 2014;

(ii) sub-clause (b) shall be deemed to have come into force with effect from the 1st day of April, 2005;

(iii) sub-clause (d) shall be deemed to have come into force with effect from the 1st day of October, 2011;

(h) clause 15 and clause 16 shall come into force with effect from the 1st day of October, 2015;

(i) clause 16 shall come into force with effect from the 1st day of July, 2015;

(j) clause 18 shall come into force with effect from the 1st day of October, 2015;

(k) the remaining provisions shall be deemed to have come into force with effect from the 1st day of April 2015.

By order of the Governor,

KUNKUM CHAKRAVERTY

Jt. Secy. (Tech.) to the Government of West Bengal