The West Bengal Sales Tax Act, 1994
Chapter V : RETURN AND PAYMENT OF TAX, INTEREST, PENALTY AND DEDUCTION OF AMOUNT AT SOURCE TOWARDS PAYMENT OF TAX ETC.

30. Periodical returns and payment of tax

(1) Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.

(2) Every registered dealer shall, in the prescribed manner, furnish such returns by such dates and to such authority as may be prescribed.

(3) Any dealer, other than a registered dealer referred to in sub-section (2), shall, if so required by the Commissioner by a notice served in the prescribed manner, furnish returns in accordance with the provisions of sub-section (2).

(4) Before any dealer furnishes a return required by sub-section (2) or sub-section (3), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such return, and shall furnish along with such return a receipt from the Treasury or Bank showing the payment of such amount :

PROVIDED that a registered dealer shall, subject to such conditions as may be prescribed, pay in the prescribed manner the tax payable under this Act for any prescribed part of the period for which a return is required to be furnished under sub-section (2) or sub-section (3) by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid.

(5) Where a deduction of an amount is made under sub-section (1) of section 38 from the payment of any sum to a dealer for execution of a works contract, and such amount is deposited under sub-section (2) of that section, the deduction of such amount shall be deemed to be a payment of tax by such dealer made by him on the date of such deduction, and he shall furnish along with his return required by sub-section (2) or sub-section (3) of this section, as the case may be, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 38, duly certified by such dealer, as proof of such payment of tax :

PROVIDED that where a dealer does not receive a certificate of deduction under sub-section (3) of section 38 on or before the prescribed date of furnishing of return for the return period, he shall, while furnishing such return to the prescribed authority, state the fact in writing, and furnish to such authority the copy of such certificate of deduction within fifteen days of issue of such certificate to him under sub-section (3) of section 38.

(6) If any dealer discovers any omission or other error in any return furnished by him, he may, at any time before the date prescribed for the furnishing of the next return by him, furnish a revised return; and if the revised return shows a greater amount of tax to be due than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-section (4).

(7) If the Commissioner-

(a) discovers any error or omission in any return furnished by a dealer, or

(b) has reasons to believe upon information or otherwise that a dealer has furnished incorrect statement of his turnover of sales or turnover of purchases or incorrect particulars of his sales or purchases in any return,

he may require such dealer to produce any accounts, registers, statements or document or to furnish any information regarding purchases, sales, deliveries, stock of goods or payments made or received or any other related or incidental matter for the purpose of verification of such return.