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The West Bengal Sales Tax Rules, 1995
Chapter XII - Part III : Manner and time of payment of tax by a registered dealer before furnishing returns and interest for delayed payment or non-payment of tax payable before assessment

Body 163. Manner and time of payment of tax payable before furnishing quarterly returns

(1) Subject to the sub-rule (1A) of this rule, rule 166 and sub-rule (5) of rule 175, every dealer who is required to furnish returns quarterly according to rule 152 shall -

    [a] pay into the Reserve Bank of India or the appropriate Government Treasury under the appropriate challan the amount of tax payable according to his accounts for each of the first two months of each quarter within twenty one days from the expiry of each months, and

    [b] pay into the Reserve Bank of India or the appropriate Government Treasury under the appropriate challan the balance amount of tax which remains after deducting the amount of tax paid for the first two months as referred to in clause (a) from the total amount of tax payable according to return for such quarter before furnishing such returns by him under rule 152 :

Provided that a dealer shall pay into the Reserve Bank of India or the appropriate Government Treasury within five working days from the expiry of each month that much amount of tax which is payable by him for the month in respect of his sales of goods specified in Part B of the Schedule IV.

(1A) Where a dealer is required to furnish returns quarterly in accordance with the provisions of rule 152 and the aggregate amount of tax paid by him under this Act and the Central Sales Tax Act, 1956 (74 of 1956) according to his returns does not exceed thirty thousand rupees, he shall, notwithstanding anything contained in sub-rule (1), pay into Reserve Bank of India or the appropriate Government Treasury under the appropriate challan the amount of tax payable according to return for a quarter of the year immediately following the aforesaid year, and such payment shall be made before furnishing his return under rule 152.

(2) Every dealer making payment of tax under clause (a) of sub-rule (1) shall send to appropriate assessing authority a statement, containing, inter alia, his address and certificate of registration No. and details of payment like the date and amount of payment, challan number and the name of the Treasury in which and the month in respect of which payment has been made.