THE WEST BENGAL VALUE ADDED TAX RULES, 2005 : FORMS
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THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 37D Omitted w.e.f. 1st April, 2011

Notice informing the dealer about the determination of refund under sub-rule (3B) and issue of Refund Adjustment Order/Refund Adjustment Orders or Refund Payment Order (Cash) or cheque in connection with the application for refund in FORM 31A and also about depositing of the amount by the dealer under sub-rule (3D)

[See sub-rule (3B), sub-rule (3C) and sub-rule (3D), of rule 76]

……………………………………………………………………… ( (Name of the dealer)

……………………………………………………………………………(Address)

(Registration Certificate No.)

In continuation to the notice in FORM 37A issued to you on …………………… of …………………… you are hereby informed that *the amount of Rs……………………… (in figures) Rupees…………………………………………(in words) has been determined to be refundable to you under sub-rule (3B) of rule 76/ no amount has been determined to be refundable to you under sub-rule (3B) of rule 76 in respect of the return period ………………………… for which an application for refund in FORM 31A has been made by you.

*Whereas the amount of Rs………………………(in figures) Rupees………………………………………… (in words) in respect of the above referred period has already been refunded to you under sub-rule (3A) and a notice in FORM 37C has already been issued in this regard.

* Whereas the amount which has been determined to be refundable to you under sub-rule (3B) of rule 76 is more than the amount already refunded to you under sub-rule (3A) of rule 76 and therefore, the excess amount of Rs…………………………(in figures) Rupees…………………………………………………( in words), being the difference of the amount determined to be refundable under sub-rule (3B) and the amount already refunded under subrule (3A) of rule 76, is refunded to you by Refund Adjustment Order/Refund Adjustment Orders for the amount/amounts o f R s … … … … … ( R u p e e s … … … … … … … … … . . ) , R s … … … … ( R u p e e s … … … … … ), Rs…………Rupees ………………………………………… as mentioned below and the Refund Payment Order (Cash) bearing serial no……… dated………… or cheque bearing serial no……… dated………… for the amount of Rs……………………………………………… enclosed herewith. You are requested to acknowledge the receipt of the same.

SerialNo.	Serial No. and date of issue of the Refund Adjustment Order.	Amount for which the Refund Adjustment Order is issued.	Amount of tax, interest, late fee and penalty against which the said Refund Adjustment Order is to be adjusted.	Return period of the overdue return or the provision of the Act including period, order, date of order, nature of imposition, etc.,to which the amount shown in preceding column relates.
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*Whereas *no amount has been determined to be refundable to you under sub-rule (3B) of rule 76/*the amount which has been determined to be refundable to you under sub-rule (3B) of rule 76 is less than the amount which has already been refunded to you under sub-rule (3A) of rule 76 and therefore, you are directed to deposit *the entire amount of Rs……………………………………………………(in figures) Rupees ………………………………………………(in words) which was refunded to you under sub-rule (3A) of rule 76/*the amount of Rs…………………………………(in figures)Rupees …………………………………… (in words) which was refunded to you under sub-rule (3A) of rule 76 in excess of the amount which has been determined to be refundable under sub-rule (3B) of rule 76 in the appropriate Government Treasury in the manner laid down in rule 43 within seven (7) days from the receipt of this notice.

Date…………………………

Signature …………………………

Designation ………………………

SEAL

* Strike out whichever is not applicable.

Memo No. …………………

Dated…………………………

The copy of the order and the copy of the FORM 37D is forwarded to …………………………………… (designation) of……………… (Charges/Section/Division), the appropriate assessing authority.

Signature ……………………………………………

Designation……………………………………………