THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body Notification No. 940 F.T. Dated 21st June, 2010

In exercise of the power conferred by section 114 of the West Bengal Value Added TaxAct, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in theWest Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):.

Amendment

In the said rules,-

(1) in Chapter VI, in Part III, in rule 30, in sub-rule (2), in the TABLE, in the heading in column (4), for the words "Percentage of total value of contract taxable at the rate of", substitute the words "Percentage of balance contractual transfer price after deductions as in clause (i) above, taxable at the rate of";

(2) in Chapter VIII, in Part I, in rule 34, in sub-rule (5),-

(a) in clause (b), in ANNEXURE B, .

(i) for PART I, substitute the following PART:.

"PART I

Section 1: Details of purchase of goods, for direct use in business, effected by dealer in excess of rupees fifty thousand from registered or unregistered dealers withinWest Bengal during the return period

Sl. No.

Name of the dealer from whom goods were purchased with postal address

Registration certificate No., if any

Total purchase during the period (inclusive of tax)

Major group of commodity

No. of tax invoice, invoice, bill, cash memo, received

Total tax involved

Section 2: Purchase of goods for direct use in business not exceeding rupees fifty thousand during the return period

	Purchase amount (inclusive of tax) (Rs.)	Tax charged, if any (Rs.)
Total purchase of goods for direct use in business-
(i) from registered dealers withinWest Bengal
(ii) from unregistered dealers or persons within West Bengal

(ii) for PART II, substitute the following PART:-

"PART II

Section 1: Details of sales of goods to registered dealers within West Bengal in excess of rupees fifty thousand during the return period

Sl. No.

Name of the registered dealer to whom goods were sold with postal address

Registration certificate No., if any

Total sales during the period (inclusive of tax)

Major group of commodity

No. of tax invoice issued

Total tax involved

Section 2: Sales during the period not exceeding rupees fifty thousand to registered dealers within West Bengal

Turnover of sale during the period not exceeding rupees fifty thousand to registered dealers within West Bengal

Rs.

(iii) for PART III, substitute the following PART:-

"PART III

Section 1: Details of sales of goods to unregistered dealers or persons within West Bengal in excess of rupees fifty thousand during the return period

Sl. No.

Name of the unregistered dealer to whom goods were sold with postal address

Total sales during the period

Major group of commodity

No. of tax invoice issued

Total tax involved

Section 2: Total sale during the period not exceeding rupees fifty thousand to unregistered dealers or persons withinWest Bengal

Turnover of sale during the period not exceeding rupees fifty thousand to unregistered dealers within West Bengal

Rs.

(b) for clause (d), substitute the following clause:-

"(d) an Annexure D as mentioned below, where the dealer is a works contractor and claims deduction in terms of clause (b) of sub-section (2) of section 18 or claims deduction and computes tax in terms of sub-section (3) of section 18, duly verified by him:.

ANNEXURE D

Annexure to return to be filled in respect of claim of deduction under clause (b) of sub-section (2), and/or sub-section (3), of section 18 for labour, service and other like charges as shown in return and about tax payable on taxable contractual transfer price

RETURN PERIOD

REGISTRATION NUMBER

From

Computation of Taxable Contractual Transfer Price and tax has been made by [Put in appropriate box]:.

Self-accounting Method under rule 30(1)

[ascertained from accounts]

and/or Using the Table as given in rule 30(2)

PART I

Statement about deduction for labour, service and other like charges u/s 18(2)(b) read with rule 30(1)

[Deduction as ascertained from books of accounts]

	1st month	2nd month	3rd month
	Rs.	Rs.	Rs.
Contractual Transfer Price [CTP] involved
Deductions :-
(a) CTP of tax-free goods [sec. 18(2)(a)]
(b) Payments to sub-contractors [sec. 18(2)(c)]
(c) Other CTP [sec. 18(2)(d) read with rule ...]
Related deductions under section 18(2)(b) shown in serial no. 33(b) of Form 14/Form14D:.
(i) Labour charges for execution of works
(ii) Charges for planning designing and architect fees
(iii) Charges for obtaining on hire or otherwise machinery and tools for execution of works contract
(iv) Cost of consumables, like water etc
(v) Cost of establishment and similar expenses of the contractor to the extent it is related to supply of labour and services
(vi) Profit earned by the contractor to the extent it is related to supply of labour and services
Total deduction for serial no.33(b) in terms of rule 30(1):.
Taxable contractual transfer price taxable @ 4%
Taxable contractual transfer price taxable @ 12.5%

PART II

Statement about deduction for labour, service and other like charges and computation of tax on taxable contractual transfer price in terms of section 18(3) read with rule 30(2)

[Deduction and computation using the Table given in rule 30(2)]

Sl.No.	Nature of works contract [refer to rule 30(2)]	Contractual Transfer Price involved	Deduction, if any, u/s 18(2)(a) for tax-free goods	Deduction, if any, u/s 18(2)(c) and/or 18(2)(d) for payment to subcontractor and/or other CTP	Deduction u/s 18(2)(b) as per rule 30(2), after deductions in col. 4 & 5	Taxable Contractual Transfer Price	Break-up of Taxable Contractual Transfer Price
		(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
							(a)	(b)
							@4%	@12.5%



Total :-

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

"(f) an Annexure F as mentioned below, indicating therein the amount of reverse credit, duly verified by him:.

ANNEXURE F

Annexure to return to be filled where input tax credit is to be reversed

RETURN PERIOD

REGISTRATION NUMBER

From

Computation of Reverse Credit has been made by [Put appropriate box]:.

Using formula given in rule 23(4)

Self Accounting Method [ascertained from accounts]

PART I

[ Calculation of Reverse Credit using formula as given in rule 23(4) ]

Occasion of reversal of ITC	1st month		2nd month		3rd month
	Amount	ITC Reversed	Amount	ITC Reversed	Amount	ITC Reversed
	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(i) Stock Transfer to agent or branch or H.O. outside the State
(ii) Goods used for manufacturing goods as specified in Schedule A for any purpose other than for export
(iii) Goods lost or damaged
(iv) Goods returned to supplier
(v) Goods distributed as samples
(vi) Goods given away as gift or at free of cost to the customers
(vii) Others
Total:.

PART II

[Statement about Reverse Credit made under Self-accounting Method]

Occasion of reversal of ITC	1st month		2nd month		3rd month
	Amount	ITC Reversed	Amount	ITC Reversed	Amount	ITC Reversed
	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)	(Rs.)
(i) Stock Transfer to agent or branch or H.O. outside the State
(ii) Goods used for manufacturing goods as specified in Schedule A for any purpose other than for export
(iii) Goods lost or damaged
(iv) Goods returned to supplier
(v) Goods distributed as samples
(vi) Goods given away as gift or at free of cost to the customers
(vii) Others
Total:.

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(d) after clause (g), insert the following clauses:.

"(h) an Annexure Sales Return as mentioned below, where the dealer claims deduction under sub-clause (b) of clause (55) of section 2 to arrive at .turnover of sales., duly verified by him:-

ANNEXURE SALES RETURN

Annexure to return to be filled where deduction is claimed in terms of sub-clause (b) of clause (55) of section 2

[Statement of intra-State sales return/rejection within W.B. as shown in serial No. 18 of Form 14 / Form 14D]

RETURN PERIOD

REGISTRATION NUMBER

From

	Nature of inter-State sale from W.B.	Aggregate of Sale Price* (Rs.)	Amount of Sales Return/ Rejection (Rs.)	Net Sales Turnover (Rs.)	Tax involvement in Sales Return/ Rejection (Rs.)
		(1)	(2)	(3) = (1) - (2)	(4)
i)	Exempt sales u/s 21
ii)	Zero-rated sales u/s 21A
iii)	Sales taxable @ 1%
iv)	Sales taxable @ 4%
v)	Sales taxable @ 12.5%
vi)	Sales of MRP goods u/s 16(4)
vii)	Sales taxable @ ..%
viii)	Other sales ... (specify)
	Total:

*After deducting sale price of goods purchased within W.B. on payment of tax on MRP u/s 16(4) as shown in serial 17 of Form 14/Form 14D, i.e. (1) =[ sl. 16 . sl. 17] of Form 14/Form 14D

Note : Amount of Total of column (4) is included in serial 30aB of Form 14/ Form 14D.

Certified that the claim of deduction in column (2) above relates only to goods return/rejection within six months from the date of relevant sale.

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(i) an Annexure TDS as mentioned below, where the dealer claims payment of tax deemed to have been made by him in terms of sub-section (4) of section 32 by way of deduction from payment to him for execution of works contract by him within West Bengal in terms of sub-section (1) of section 40, duly verified by him:.

ANNEXURE TDS

Statement about claim of Form 18 received or receivable towards payment of tax deemed to have been made in terms of sub-section (4) of section 32 by way of deduction of tax at source under section 40

RETURN PERIOD

REGISTRATION NUMBER

From

Sl No.	Name of the contractee by whom deduction u/s 40 has been made	Full Postal Address of contractee	Total amount of payment received during the period (Rs.)	Total amount of tax deducted under section 40 during the period (Rs.)	Whether Form 18 has been received in full or not


TOTAL:.

	Signature of the Dealer _____________
Date:___________________	Status ________________________;

(3) in Form 14,-

(a) in PART A, in sub-heading in column A, for the words, letters and brackets "Amount (Rs.)" , substitute the words, letters and brackets ."Amount (Rs.) excluding VAT";

(b) in PARTAA,-

(i) in the heading, for the words, figures and brackets "Import of goods from outside the State of West Bengal", substitute the words, figures and brackets "Import of goods from outside the State and purchase made from within the State under section 5(3) of the Central Sales Tax Act,1956";

(ii) after serial number 15D and the relevant entries in column (2) and column (3) thereto, insert the following serial number in column (1) and the entries in column (2) and column (3) thereto:-

Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 from within the State of West Bengal

Rs.

(i) in serial No. 18, for the words, letter, figures and brackets "Sales *return/rejection within six months from date of sale [Sec. 2(55)(b)]", substitute the words letter, figures and brackets "Intra-State sales *return/rejection within six months from date of sale [sec. 2(55)(b)] [Statement to be furnished in Annexure Sales Return]";

(ii) in the heading before serial number 20, for the words and figure "Break-up of turnover of sales as in 19", substitute the words, figures and brackets "Break-up of turnover of sales as in 19 [In case of No Claim of sales return in sl. 18] / Break-up of Aggregate of Sale Price as in column (1) of Annexure Sales Return [If sales return is claimed in sl. 18]";

(iii) in serial No. 30a, for the words "Adjustment, if any, of output tax", substitute the words "Adjustment of output tax on account of sales return, if any";

(iv) after serial number 30a, insert the following serial number and the entry thereto:-

30B

Adjustment of output tax, if any, other than for sales return

(d) in Part C, in serial No. 42, in item (a), for the words "Tax deducted at source", substitute the words and brackets "Tax deducted at source [Statement to be furnished in Annexure TDS]";

(e) in serial No. 45, substitute the following serial No.:-

"45. Payment Details

Date (dd/mm/yyyy)	Challan No.	Bank / Treasury			Period (yyyymm)	Amount (Rs.)
Date (dd/mm/yyyy)	Challan No.	Name	Branch	Code	Period (yyyymm)	Tax	Interest	Late Fee


Total:-

(f) in serial No. 47,-

(i) for the words and letters "Tax invoices received for purchases from W.B.", substitute the words and letters "Tax invoices received for purchases from W.B. and on which ITC has been claimed";

(ii) for the words "Amount of purchase", substitute the words "Amount of purchase (excluding VAT)";

(4) in Form 14D,-

(a) in PART A, in sub-heading in column A, for the words and brackets "Amount (Rs.)", substitute the words, letters and brackets "Amount (Rs.) excluding VAT";

(b) in Part AA,-

(ii) after serial number 15D and the relevant entries in column (2) and column (3) thereto, insert the following serial number in column (1) and the entries in column (2) and column (3) thereto:-

Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 from within the State of West Bengal

Rs.

(i) in serial No. 18, for the words, letter, figures and brackets "Sales *return/rejection within six months from date of sale [sec. 2(55)(b)]", substitute the words letter, figures and brackets "Intra-State sales *return/rejection within six months from date of sale [sec. 2(55)(b)] [Statement to be furnished in Annexure Sales Return]";

(ii) in the heading before serial No. 20, for the words and figure "Break-up of turnover of sales as in 19", substitute the words, figures and brackets "Break-up of turnover of sales as in 19 [in case of No claim of sales return in sl. 18] / Break-up of Aggregate of Sale Price as in column (1) of Annexure Sales Return [If sales return is claimed in sl. 18]";

(iii) in serial No. 30a, for the words "Adjustment, if any, of output tax", substitute the words "Adjustment of output tax on account of sales return, if any";

(iv) after serial No. 30a, insert the following serial No. and the entry therein:-

30B

Adjustment of output tax, if any, other than for sales return

(d) in Part C, in serial 42, in item (a), for the words "Tax deducted at source", substitute the words, letters and brackets "Tax deducted at source [Statement to be furnished in Annexure TDS]";

(e) in serial No. 45, substitute the following serial No.-

"45. Payment Details

Date (dd/mm/yyyy)	Challan No.	Bank / Treasury			Period (yyyymm)	Amount (Rs.)
Date (dd/mm/yyyy)	Challan No.	Name	Branch	Code	Period (yyyymm)	Tax	Interest	Late Fee


Total:-

(f) in serial No. 47,-

(i) for the words and letters "Tax invoices received for purchases from W.B.", substitute the words "Tax invoices received for purchases from W.B. and on which ITC has been claimed";

(ii) for the words "Amount of purchase", substitute the words, letters and brackets "Amount of purchase (excludingVAT)."

2. This notification shall come into force with effect from the 1st day of July, 2010.

By order of the Governor,

N. C. BASAK,

Dy. Secy. to the Govt. of West Bengal.