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, -

(a) rename existing clause after clause (ja) as clause (jaa);

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

'(lb) "Sales Tax Deducted at Source (STDS)" means the amount liable to be deducted under sub-section (1) of section 40;'

(2) in CHAPTER II, in rule 3, in the Table, in serial No. 24A, in column (2), for the figures and letters "34AB", substitute the figures and letter "34B";

(3) in CHAPTER V,-

(a) in rule 19, in sub-rule (8),-

(i) in the proviso, for the words "banking facility is not available at his place.", substitute the words "banking facility is not available at his place:";

(ii) after the proviso, insert the following provisos:-

"Provided further that this provision shall not apply to such purchasing registered dealer who purchases tea sold under the auspices of any tea auction centre in West Bengal duly authorised by the Tea Board ofIndia, and where payment in respect of such purchase is made through the Auction Settlement Account maintained by the bank authorised by the said Board:

Provided also that this provision shall not apply to such purchasing registered dealer who makes purchases of goods through a del credere agent, not being a dealer as defined in sub-clause (d) of clause (11) of section 2 duly authorised by the seller to receive such payment through cheque, draft or banking clearance as stated in this sub-rule and where the selling dealer has informed his assessing authority in writing giving details of such agreement within 30 days of making the payment." ;

(b) in rule 20, in sub-rule (1), after clause (hb), insert the following clause:-

"(hc) on goods purchased by him during a period upon payment of tax at such rate as may be fixed by the State Government under sub-section (2) of section 19 and where the dealer has claimed or intends to claim deduction from his turnover of sales in accordance with the provisions of rule 26RA being sales of the goods so purchased; or";

(4) in CHAPTER VI, in PART I in rule 26RA, for the words "on which the dealer has to pay tax', substitute the words "as represents sales of goods purchased on paying tax";

(5) in CHAPTER VIII,-

(a) in Part I, in rule 34, in sub-rule (5),-

(i) in clause (i), in Annexure TDS, in the heading in columns (11) to (13), for the word and figure "Form 18", substitute the word, figure "Form 18A";

(ii) in clause (k), in Annexure TCS, in the heading in columns (9) to (11), for the word and figure "Form 18", substitute the word, figures and letter "Form 18A

(b) in PART V,-

(i) in rule 46XB,-

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

(I) for the words "shall have a place of business", substitute the words "shall have a place of operation, permanent and/or temporary";

(II) in the Explanation to sub-rule (1), for the words "Where a contractee has more than one division or branch in West Bengal", substitute the words "Where a contractee has more than one division or branch in West Bengal or has more than one DDO in any place of his operation in West Bengal";

(B) in sub-rule (6),-

(1) for the words, figures and brackets" finds that there is no possibility of any works contract as defined under clause (57) of section 2, to be executed by a contractor in near future", substitute the words, figures, letter and brackets "provides documentary evidence (s) that he has not made any payment to any contractor against execution of any works contract in West Bengal in last two years and has accordingly filed 'Nil' report in Form 19A for those years, or has closed down his operation in West Bengal, and has no more payments to make to any contractor against execution of any works contract in West Bengal in the near future";

(Il) omit the proviso;

(C) for sub-rule (7), substitute the following sub-rule:-

"(7) Where the appropriate enrolling authority is satisfied that the contractee has ceased to exist at his declared place of operation, or the contractee has inadvertently or otherwise generated multiple enrolment numbers out of which only one is to be treated as operative, or the data provided at the time of enrolment is not worthy of any credence and no amendment has been sought for, he shall, after giving the contractee an opportunity of being heard, cancel the certificate of enrolment or such multiple numbers with effect from the date as specified in the order.".

(ii) in rule 46,-

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

(I) for the words and figures "deposit either manually under the appropriate challan into the appropriate Government Treasury or electronically to the appropriate Government Treasury in the manner laid down in rule 43", substitute the words, figure and brackets "deposit through Integrated Financial Management System (IFMS), applicable to the Drawing and Disbursing Officers of the State Government offices, or through, Government Receipt Portal System (GRIPS), in the manner as given in the website of the Directorate and under the head of account 0040-00-111-001-35,";

(II) omit the proviso;

(B) omit sub-rule (2);

(C) omit sub-rule (3);

(D) omit sub-rule (4);

(E) omit sub-rule (5);

(F) omit sub-rule (6);

(G) omit sub-rule (7);

(iii) in rule 47, for the words, figures and bracket "For sub-rule (6) of rule 46 shall, within twenty-five days from the expiry of the English Calendar month during which deduction is made, issue a certificate of deduction in Form No. 18 in respect of such dealer", substitute the words, figures and letters "shall, within twenty-five days from the expiry of the English Calendar month during which deduction is made, issue a certificate of deduction in Form No. 18A, as auto generated from the website upon uploading of Form 19A in accordance with the provisions of rule 48A, to the dealer in respect of whom such deduction is made.";

(iv) omit rule 48;

(v) in rule 48A,-

(A) for sub-rule (1), substitute the following sub-rule:-

"(1) Every contractee shall furnish a scroll in Form 19A in the following manner;-

(a) in respect of contractee who deposit Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS), such contractee shall upload it, electronically, in the website mentioned in sub- rule (1) of rule 46XC in respect of the English Calendar month during which deduction is made, within twenty days from the end of such month.

(b) in respect of contractee making deduction and transfer of Sales Tax Deducted at Source (STDS) through State Treasury by Integrated Financial Management System (IFMS), the transmitted data from IFMS will get auto populated as scroll, such contractee shall upload transmitted data from IFMS as scroll with or without any addition or alteration, as may be required, within twenty days from the end of the English Calendar month during which deduction is made:

Provided that where a contractee referred to in clause (b) above fails to take any action within twenty days, on expiry of it, the scroll that got auto populated through Integrated Financial Management System (IFMS) shall be deemed to be correct and complete and shall get automatically uploaded as final Form19A:

Provided further that for any reason whatsoever, if the data of any contractee referred to in clause (b) does not get auto populated through the Integrated Financial Management System (IFMS), the said contractee shall be required to upload on its own the Form 19A fOl·transmission of the data as per the provision of clause (a):

Provided also that where there is no deduction of Sales Tax Deducted at Source (STDS) in any English Calendar month, the contractee shall have to upload 'Nil' report in Form 19A, for the said month within twenty days from the end of such month.".

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

"(2) Where-

(a) the scroll in Form 19A is uploaded as per the provision of clause (a) of sub-rule (1), the date of submitting such.form electronically, shall be the date of such submission of Form 19A;

(b) the scroll in Form 19A is uploaded as per the provision of clause (b) of sub-rule (1), the date of submitting such form electronically, shall be the date of submission of Form 19A.";

(vi) in rule 49, in sub-rule (5), for the words, figure and brackets "under sub-rule (5)", substitute the words, figure and brackets "under sub-rule (4)".

(vii) in rule 49A, in sub-rule (2), for the words and figures "rule 47, rule 48", substitute the word and figures "rule 47";

(viii) after rule 49A, insert the following rule:-

"49B. Credit of tax deduction at source on the basis of data available e1ectronicaUy in the website.-

Notwithstanding anything contained in any rule elsewhere, a dealer shall be eligible to claim the amount deducted under section 40 or section 40A as payment of tax, in the tax period in which such deduction is available in the dealer's profile in the website as evident from the related form 19A:

Provided that the claim of such deduction shall not be available for any period, prior to the date of credit of payment of the amount so deducted to the Government Treasury.";

(6) in CHAPTER IX,-

(a) in PART II,in rule 59, in sub-rule (4), in clause (b), for the words and figures "subject to the provisions of section 62, send to the dealer, within one month from the end of the month in which the order of assesment is issued, a Refund Adjustment Order", substitute the words and figures "Subject to the provisions of section 62, send to the dealer a Refund Adjustment Order,";

(b) in PART Ill, in rule 67A, in sub-rule (1), for the word, figurs and letter, "Form 27W", substitute the word, figures and letter "Form 27B";

(7) in CHAPTER XII,-

(a) in PART I,-

(i) in rule 110C, omit sub-rule (lA);

(ii) in rule 120, for the words "Joint Commissioner", wherever they occur, substitute the words "Senior Joint Commissioner, Joint Commissioner";

(b) in PART II,in rule 121, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(c) in PART III, in rule 122, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(i) in rule 125, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(ii) in rule 126, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(iii) in rule 127, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(iv) in rule 128, for the words "Joint Commissioner" wherever they occur substitute the words "Senior Joint Commissioner; Joint Commissioner."

(8) in CHAPTER XVI, in rule 195,-

(a) in the heading, for the words and figures "under section 24", substitute the words, figures and letter "under section 24 or under section 24A";

(b) in sub-rule (1), in clause (a), for the words and figures "under section 24", substitute the words, figures and letter "under section 24 or under section 24A";

(c) in sub-rule (2), for the words, figures and brackets "sub-section (1) of section 24", substitute the words, figures, brackets and letter "sub-section (1) of section 24 or sub-section (1) of section 24 A";

(9) in Form 14, in serial No. 42, after sub-serial No. (c), insert the following sub-serial:-

"(d) Amount credited under Refund Adjustment Order:

2. In this notification, in paragraph 1,-

(a) clause (a) of sub-paragraph (1), shall be deemed to have come into force with effect from the 2nd day of November, 2012;

(b) clause (a) of sub-paragraph (2), shall be deemed to have come into force with effect from the 1st day of April, 2005;

(c) clause (b) of sub-paragraph (2), and sub-paragraph (8) shall be deemed to have come into force with effect from the 1st day of April, 2015;

(d) clause (a) of sub-paragraph (3), shall be deemed to have come into force with effect from the 1st day of April, 2005;

(e) clause (b) of sub-paragraph (3), shall be deemed to have come into force with effect from the 25th day of March, 2015;

(f) sub-paragraph (4), shall be deemed to have come into force with effect from the 25th day of March, 2015;

(g) clause (a) of sub-paragraph (5), shall be deemed to have come into force with effect from the 1st day ofJuly, 2016;

(h) clause (b) and clause (c)(i) of sub-paragraph (6), shall be deemed to have come into force with effect from 1st day of July, 2015;

(i) remaining provisions shall be deemed to have come into effect from 1st day of August, 2016.

By order of the Governor,

S. P. SUKUL

Joint Secretary to the Govt. of West Bengal.