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, in Chapter VIII, in PART I, -
(1) in rule 34A -
(a) for sub-rule (3), substitute the following sub-rule:-
"(3) The dealer who has been selected under sub-rule (1), shall furnish the return quarterly in Form '14 or Form 14D within the next English Calendar month from the date of expiry of each quarter to the appropriate assessing authority, by way of transmitting the data in the said return electronically through such website as mentioned in sub-rule (2), -
(i) under digital signature, where such a dealer happens to be a company, incorporated under the Companies Act, 1956 or the Companies Act, 2013, or a dealer having turnover of sales or contractual transfer price or aggregate of both, in excess of rupees fifty lakh in the immediate preceding year, or
(ii) either under digital signature or without digital signature, where such a dealer is not covered under clause (i),
in respect of the return period during which such selection is made and in respect of subsequent return periods until he is deselected by the Commissioner:
Provided that a dealer furnishing return under digital signature as per clause (i) or clause (ii) shall neither be required to furnish the return in Form 14 or Form 14D in paper form, nor required to submit an acknowledgement to the appropriate assessing authority in Form 14e generated from the said website:
Provided further that where a dealer referred to in clause (ii), transmits the data in the return in Form 14 or Form 14D not under digital signature, electronically, he shall generate an acknowledgement in Form 14e from the website and send it by speed post or registered post or courier only, after duly signing it, to the address as noted therein so that it reaches the said address within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, and the acknowledgement in Form 14e in paper form of which, duly signed as stated, is received within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, the deemed date of furnishing of the return shall be the date when the return is furnished electronically:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature after the prescribed date of furnishing such return, the deemed date of furnishing of the return shall be the date when acknowledgement in Form 14e in paper form, duly signed as stated, is received:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the prescribed date of furnishing such return, but the acknowledgement in Form 14e in paper form of which is received after the prescribed date, the deemed date of furnishing of the return shall be the date on which Form 14e is received:."
(b) omit sub-rule (3A);
(c) omit sub-rule (3B);
(d) omit sub-rule (4);
(2) in rule 34AA-
"(3) The dealer who has been selected under sub-rule (1), shall furnish the return quarterly in Form 15 within the next English Calendar month from the date of expiry of each quarter to the appropriate assessing authority, by way of transmitting the data in the said return electronically through such website as mentioned in sub-rule (2),-
(i) under digital signature, where such a dealer happens to be a company, incorporated under the Companies Act, 1956 or the Companies Act, 2013, or a dealer having turnover of sales or contractual transfer price in excess of rupees fifty lakh in the immediate preceding year, or
in respect of the return period during which such selection is made and in-respect of subsequent return periods until he is deselected by the Commissioner:
Provided that a dealer furnishing return under digital signature as per clause (i) or clause (ii) shall neither be required to furnish the return in Form 15 in paper form, nor required to submit an acknowledgement to the appropriate assessing authority in Form 15e generated from the said website:
Provided further that where a dealer referred to in clause (ii), transmits the data in the return in Form 15 not under digital signature, electronically, he shall generate an acknowledgement in Form 15e from the website and send it by speed post or registered post or courier only, after duly signing it, to the address as noted therein so that it reaches the said address within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, and the acknowledgement in Form 15e in paper form of which, duly signed as stated, is received within fifteen days from the expiry of the due date of furnishing of the return electronically or within such further time as may be extended by the Commissioner, the deemed date of furnishing of the return shall be the date when the return is furnished electronically:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature after the prescribed date of furnishing such return, the deemed date of furnishing of the return shall be the date when acknowledgement in Form 15e in paper form, duly signed as stated, is received:
Provided also that where a dealer referred to in clause (ii), has furnished the return electronically without using the digital signature within the prescribed date of furnishing such return, but the acknowledgement in Form 15e in paper form of which is received after the prescribed date, the deemed date of furnishing of the return shall be the date on which Form 15e is received:."
(b) omit sub-rule (4);
(3) in rule 34AB,-
"(3) The dealer who has been selected under sub-rule (1), shall furnish the return annually in Form 15R within the next English Calendar month from the date of expiry of each year to the appropriate assessing authority, by way of transmitting the data in the said return electronically through such website as mentioned in sub-rule (2), either under digital signature or without digital signature in respect of the return period during which such selection is made and in respect of subsequent return periods until he is deselected by the Commissioner:
Provided that a dealer furnishing return under this sub-rule shall neither be required to furnish the return in Form 15R in paper form, nor required to submit an acknowledgement to the appropriate assessing authority in Form 15Re generated from the said website:
Provided further that where a dealer becomes ineligible to pay tax under sub-section (3) of section 16 in the middle of a year, notwithstanding anything contained in this sub-rule, such a dealer shall be deemed to have been left out of such selection from the period for which he became not eligible to furnish return in Form 15R as stated above.";
(b) omit sub-rule (4).
2. This notification shall deem to have come into effect from 1st day of July 2016.
By order of the Governor,
P. K. GANGULY
Deputy Secretary to the Govt. of West Bengal.