THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No. 857 F.T..- Dated 19th May, 2017.-

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 III, in rule 4, for the words "ten lakh", substitute the words "twenty lakh";

(2) in CHAPTER VIII,-

(a) in PART I, in rule 34,-

(i) in sub-rule (2), for the word and figure "section 18", substitute the words, letter, figures and brackets "section 18, or in terms of sub-rule (3C) of rule 38";

(ii) in sub-rule (2C), in the second proviso, for the words and figure "registration certificate in Form 2", substitute words and figure "registration certificate in Form 3";

(b) in PART II, in rule 38,-

(i) after sub-rule (3B), insert the following sub-rule,-

"(3C) A registered manufacturing dealer may, in exercise of his option under sub-section (3) of section 16, make payment of tax, for a year or part of a year, as the case may be, at the compounded rate of two per centum of turnover of sales.";

(ii) in sub-rule (11), for the words "one-fourth of one per centum", substitute the words "one-fourth of one per centum or two per centum, as the case may be,";

(c) in PART IV-

(i) in rule 44,-

(A) omit sub-rule (2);

(B) omit sub-rule(3);

(C) in sub-rule (4), for the words, brackets, figures and letters "Every registered dealer, other than those mentioned in sub-section (1A) or sub-section (IB),", substitute the words "Every registered dealer";

(ii) in rule 45, in sub-rule (1), for the words, brackets, figures and letters "referred to in subsection (1), sub-section (1A), sub-section (1B)", substitute the words, brackets and figure "referred to in sub-section (1)";

(3) in CHAPTER XIV, in PART IV, in rule 150, in sub-rule (1), after clause (b), insert the following clause;-

"(bb)unless such person has retired from the Directorate of Commercial Taxes under the State Government from the post not below the rank of an Additional Commissioner, or";

(4) in Form 15,-

(a) after serial No. 8, insert the following serial,-

"8A.

Output tax payable under section 16(3) @ 2 per centum on 7. For manufacturers only "

(b) in serial No. 9 for the words "other than resellers", substitute the words "other than resellers and manufacturers";

(c) in sub-serial (a) of serial No. 16, for the words, brackets, figures and letter "Month-wise break-up of (3C + 8 + 11 + 12 + 15)", substitute the words, brackets, figures and letter "Month-wise break-up of (3C + 8 + 8A + 11 + 12 + 15)";

(d) in Form 16, after Part C, insert the following Part,-

D. For manufacturers opting to pay tax under sub-section (3) of section 16
Will pay tax @ 2% on turnover of sales	YES/NO

2. In this notification-

(a) item (ii) of sub-clause (a) of clause (2) of paragraph 1, shall be deemed to have come into force with effect from the 15th day of April, 2013;

(b) the remaining provisions of paragraph 1 shall be deemed to have come into effect from the 15th day of April, 2017.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY, IAS

Joint Secretary to the Govt. of West Bengal.