THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIII : Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

Body 44. Submission of statements, accounts and declarations under section 30E.

(1) omitted w.e.f 1-4-08.

(2) omitted w.e.f 15-4-17.

(3) omitted w.e.f 15-4-17.

(4) Every registered dealer, who are required to get his accounts audited under the provision of the Income Tax Act, 1961, shall, within 31st day of December after the end of the year, submit before the appropriate assessing authority a copy of the audit report as required to be furnished under that Act together with a copy of the Profit and Loss Account and Balance Sheet for such year.

Provided that the audit report in Form 88 together with a copy of the Profit and Loss Account and Balance Sheet for the year ending on the 31st day of March, 2017, may be submitted within the 31st day of January, 2018.