Where a dealer enjoying deferment of payment of tax under clause (a), or tax holiday under clause (b), or remission of payment of tax under clause (c), of sub-section (1) of section 118, exercises option under sub-section (8A) of section 22 seeking refund of seventy five per centum of the accumulated input tax credit or input tax rebate in respect of any quarter of a year, such refund shall be given to him without making any prior assessment subject to the provision of sub-rule (2).

(2) The registered dealer shall, after submission of original return along with receipted challans evidencing full payment of net tax, interest, and late fee according to such return for any return period under the Act and under the Central Sales Tax Act, 1956 make an application in Form 33 electronically to the web site, www.wbcomtax.gov.in of the Commercial Taxes Directorate, to the Commissioner, within three months from the date of submission of such return, or subject to the satisfaction of the Commissioner, or the Additional Commissioner, as may be authorised by the Commissioner (hereinafter referred to as the refund sanctioning authority for the purpose of this rule) within such further time not exceeding four months from the date of submission of such return as may be allowed by such authority, for refund of ninety per centum of seventy-five per centum of the accumulated input tax credit or input tax rebate arising during such return period comprising the quarter of any year.

(2A) The registered dealer who has made an application electronically in Form 33 under sub-rule (2) shall immediately after making such application, transmit electronically the following along with the application in Form 33 :

(a) a statement of computation of the amount, claimed by him in the application for refund to be refundable to him in the following proforma :-

STATEMENT OF COMPUTATION OF THE REFUNDABLE AMOUNT

By ........................................ (name of the dealer) Registration Certificate No ......................... in respect of the period ................................................

1. (a) Output tax during the quarter

(b) Output tax deferred / remitted/ exempted u/s 118(l)(a)/(b)/(c)

(c) Output tax payable, if any

2. (a) Total input tax credit during the quarter (as certified by the Chartered Accountant or the Cost Accountant)

(b) input tax credit in respect of the unit enjoying deferment/remission/ tax holiday under section 118

3. Seventy-five per centum of the accumulated input tax credit or input tax rebate in respect of the quarter

4. Ninety per centum of the amount, referred to in serial no. (3) above, claimed as refund The above statement is true and correct to the best of my knowledge and belief.

Signature with the date and status

( Proprietor/ Partner/ Karta, HUF/ Principal Officer/

Trustee/President/ General Secretary)

(b) a statement of purchases, pertaining to the refund in the following proforma :-

STATEMENT OF PURCHASE PERTAINING TO THE REFUND UNDER SUB-SECTION (8A)

OF SECTION 22 BY ................. (name of the dealer) Registration Certificate No .....................

IN RESPECT OF THE RETURN PERIOD......................................

Sl. No.	Certificate of registration No. of seller	Name of the seller	Description of goods sold by the seller	Serial No. And date of tax invoice issued by the seller	Tax paid or payable to the seller by dealer claiming refund on tax paid on purchase of goods by him	Amount of purchase/portion of amount purchase related to claim for refund (furnish information only where segregation is possible)	Tax involved on the amount of purchase/ portion of the amount of purchase as mentioned in col. (7)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)

c) an option in the following proforma :-

Form of option

*I/We ..................................( Proprietor/partner/ ......................................) carrying on business under the trade name ......................................... /on behalf of ....................................... (Company /HUF/ .................. ) hereby opt to forego refund of the twenty-five per centum of the accumulated input tax credit or input tax rebate under sub-section (8A) of section 22 of the West Bengal Value Added Tax Act, 2003, amounting to Rs ......................................................... (in figures) Rupees ......................................... (in words) in respect of the quarter ending on .............................................................

Signature with the date and status

( Proprietor/ Partner/ Karta, HUF/ Principal Officer/

Trustee/ President/ General Secretary)";

(d) copy of the valid certificate of eligibility in Form 77 or Form 79, as the case may be, granted to the dealer in respect of the unit referred to in Form 33;

(e) an application for condonation of delay in making application for refund in Form 33 if the application has been made after the expiry of the period of three months from the date of submission of return.

(2B) The dealer shall, within fifteen days from the date of completion of the electronic transmission of Form 33 and the documents referred to in sub-rules (2) and sub-rule (2A), submit those documents, including Form 33, in paper form, duly filled in, signed and authenticated by him, to the refund sanctioning authority, either in person or by speed post by way of generating paper form of those documents electronically after transmission of those documents under sub-rule (2) and sub-rule (2A). He shall also submit the following along with paper form of the above documents :

(a) a copy of the return certified by him to be the true copy of the return furnished by him in respect of the quarter for which refund has been sought;

(b) a certificate from a Chartered Accountant or a Cost Accountant certifying the amount of purchase and the amount of sales and the correctness of the claim of refund made in Form 33;

(c) a copy of the receipt received by the dealer, electronically acknowledging the receipt of document transmitted electronically under sub-rule (2) and sub-rule (2A).

(3) The application for refund in Form 33 shall be deemed to have been received under this rule on the date on which, after making of the application for refund electronically in Form 33 under sub-rule (2) and transmission of documents referred to in sub-rule (3) electronically, the application in Form 33 in paper form accompanied by the paper form of the documents referred to in sub-rule (2) and sub-rule (2A) are received by the authority.

(4) The refund made under sub-section (8A) of section 22 shall be entered into a refund register in Form 38A.

(5) The provisions of sub-rule (2CC), sub-rule (2D), sub-rule (2E), sub-rule (2F), sub-rule (2G), sub-rule (3), sub-rule (3A), sub-rule (3B), sub-rule (3C), sub-rule (5), sub-rule (6), sub-rule (7), sub-rule (7A), sub-rule (7B), sub-rule (7C), sub-rule (8), sub-rule (9) and sub-rule (10) of rule 76 shall, mutatis mutandis, apply to the dealers seeking refund of input tax credit or input tax rebate under sub-section (8A) of section 22.