In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act,2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Valued Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-
Amendment
In the said rules,-
(1) in CHAPTER I, in rule 2, in sub-rule (1), -
(a) in clause (c), for the words "of such business is situated;", substitute the words "of such business is situated and includes such other authority as the Commissioner, may, by an order in writing, authorise;";
(b) after the clause (k), insert the following :-
(ka) "National Electronic Funds Transfer" has the same meaning as in the procedural guidelines regarding National Electronic Funds Transfer System issued by the Reserve Bank of India as available in its web site http://rbidocs.rbi.org.in/rdocs/content/pdfs ;';
(2) in CHAPTER IX, in PART IV, in rule 76 -
(a) for sub-rule (1), substitute the following sub-rule :-
"(1) Where a registered dealer as referred to in section 61 has sought for-
(a) the refund of the amount of tax realised or realisable from him by another registered dealer under clause (a) of sub-section (1) of section 61; or
(b) the refund of the excess amount of net tax credit over output tax under clause (aa) of sub-section (1) of section 61; or
(c) the refund of such per centum of input tax credit available during such return period as referred to as 'A' in sub-section (11) of section 22 after adjustment of reverse credit, if any, as corresponds to all sales of goods in the course of export out of India within the meaning of section 5 of the Central Sales Tax Act, 1956 (74 of 1956), to total sales in the return period under clause (ab) of sub-section (1) of section 61,
refund to the extent of seventy-five per centum of the amount arising under clause (a), or clause (aa), or clause (ab) of sub-section (1) of section 61, shall be made to such dealer without making any prior assessment subject to the conditions and restrictions laid down in sub-rule (2) to sub-rule (10).
(b) for sub-rule (2), substitute the following sub-rule :-
"(2) The registered dealer shall, after submission of return along with receipted challan or 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 (74 of 1956), make an application in Form 31A either under digital signature or without any digital signature, electronically through 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 seventy-five per centum of the amount arising under clause (a), or clause (aa), or clause (ab), as the case may be, of sub-section (1) of section 61 during the return period for which such refund has been claimed by him on the basis of statements and declarations in Form 32, Form 35, Form 36 and Form 37, as applicable.
Provided that in the case of sales made by the registered dealer in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956), the registered dealer shall be in possession of the following documents and such documents may, on demand by the refund sanctioning authority, be produced before him:-
(a) a copy of the contract or order for export of goods out of the territory of India;
(b) a copy of the Customs Clearance Certificate;
(c) a copy of tax invoice, invoice, cash memo or bill issued to the purchaser;
(d) transport documents i.e. Bill of Lading, Airway Bill, or a like document; and
(e) other relevant documents evidencing such export;
(c) for sub-rule (2A), substitute the following sub-rule :-
"(2A) The registered dealer who has made an application electronically in Form 31A under sub-rule (2) in respect of a return period shall, immediately after making such application, transmit electronically the followings, alongwith the application in Form 31A :-
(a) Form 32,
(b) 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. Input tax credit during the period( as certified by The chartered Accountant or the Cost Accountant)
2. Less : Output tax
3. Less Reverse Credit, if any
4. Excess input tax credit claimed as refund
5. Seventy five percentum of the excess input tax credit claimed as refund in Form 31 A. 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)
(c) a statement of purchases, pertaining to the refund in the following proforma :-
STATEMENT OF PURCHASE PERTAINING TO THE REFUND UNDER CLAUSE (a), CLAUSE (aa), OR CLAUSE (ab), OF SUB-SECTION (1) OF SECTION 61 IN RESPECT OF THE RETURN PERIOD
(d) an application for condonation of delay in making application for refund in Form 31 A, if the application has been made after the expiry of the period of three months from the date of submission of return.";
(d) for sub-rule (2B), substitute the following sub-rule :-
"(2B) The dealer shall, within fifteen days from the date of completion of the electronic transmission, required under sub-rule (2) and sub-rule (2A), of Form 31A and the documents referred to in sub-rule (2A), submit those documents 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 the paper form of the above documents :
(a) Form 35, Form 36, Form 37, as the case may be;
(b) 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;
(c) 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 31A;
(d) 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);
(e) for sub-rule (2C), substitute the following sub-rules :-
"(2C) The application for refund in Form 31A shall be deemed to have been received under this rule on the date on which the application in Form 31A in paper form accompanied by the paper form of the documents referred to in sub-rule (2A) and by the documents referred to in sub-rule (2B) are received by the authority.
(2CC) Where under any clause other than the clause (e) of sub-section (1) of section 46 in respect of such return period assessment proceedings have been initiated under that section, the registered dealer shall not be entitled to refund under this rule in respect of such return period.";
(f) in sub-rule (2D), for the words, figure, letter and brackets "or the amount which is determined to be refundable under sub-rule (3B) in respect of, substitute the words "in respect of;
(g) after sub-rule (2D), insert the following sub-rules :-
"(2E) If the dealer fails to furnish the required documents referred to in sub-rule (2A) and in sub-rule (2B) or if the application is not in order, the refund sanctioning authority shall serve a notice on the dealer asking him to furnish those documents or to remove the defect within fifteen days from the receipt of the notice.
(2F) If the dealer complies with the terms of the notice issued under sub-rule (2E), the application for refund in Form 31A shall be deemed to have been received under this rule on the date on which the dealer furnishes the required documents or removes the defect in the application and thereafter the application for refund will be entertained.
(2G) If the dealer does not comply with the terms of the notice issued under sub-rule (2E), the application shall be rejected by the refund sanctioning authority referred to in sub-rule (2) and the dealer shall be informed of such rejection.";
(h) in sub-rule 3(a), for the words, figures, letters and brackets "of sub-rule (2) and sub-rule (2A)", substitute the words, figure, letters and brackets "of sub-rule (2B)";
(i) in sub-rule (3), for clause (c), substitute the following clause :-
"(c) If the application for refund in Form 31A made by the dealer together with the documents referred to in sub-rule (2B) are properly filled in and the refund sanctioning authority, upon preliminary examination of those documents, the application for refund, copy of the return certified by the appropriate assessing authority to be true copy of the return and the reports furnished by the appropriate assessing authority under sub-rule (3)(a) and sub-rule (3)(b), is prima facie satisfied that claim of refund is admissible, he shall serve a notice in Form 37B upon the applicant informing him that seventy-five per centum of the amount of refund claimed by him in the application or seventy-five per centum of such amount less than the amount claimed by him in the application for refund to be refundable to him, shall be refunded to him forthwith by Refund Adjustment Order or Refund Payment Order or by cheque, or by National Electronic Funds Transfer, upon furnishing by him, in accordance with the provisions of sub-rule(2D), an indemnity bond by the date specified in the said notice or by the date as extended by an order, in writing, by the refund sanctioning authority upon prayer by the applicant for refund for extension of time for furnishing the said indemnity bond :
Provided that the date to be specified for furnishing the indemnity bond by the applicant in the notice referred to in this sub-rule shall not be less than seven days from the date of service of the notice:
Provided further that the Additional Commissioner who is the refund sanctioning authority, shall before serving a notice in Form 37B upon the applicant for refund, send all records which have been examined by him under this sub-rule and also his observation of the amount which is prima facie found admissible by him to be refundable to the Commissioner for obtaining his approval for the refund and where the Commissioner accords his approval for the said refund, the refund sanctioning authority shall, thereafter, proceed to serve the notice in Form 37B upon the applicant:
Provided also that where the Commissioner has returned those records with the direction to make examination or re-examination of certain documents in the manner as laid down in this sub-rule, the refund sanctioning authority shall act according to such direction and re-determine the amount which is to be refunded to the dealer and thereafter, obtain the approval of the Commissioner in the manner laid down in the second proviso before proceeding to serve the notice in Form 37B upon the applicant.";
(j) in sub-rule (3A),-
(i) for the words "seventy-five per centum of the amount of refund claimed by him in his application for refund to be refundable to him or fifty per centum of such amount less than the amount claimed by him in the application for refund to be refundable to him", substitute the words "seventy-five per centum of the amount of refund claimed by him in his application for refund to be refundable to him or seventy-five per centum of such amount less than the amount claimed by him in the application for refund to be refundable to him";
(ii) in the third proviso, for the words and brackets "the said authority may refund the said amount or amounts to the dealer by issuing Refund Payment Order (Cash) or cheque :", substitute the words "the said authority may refund the said amount or amounts to the dealer through National Electronic Funds Transfer";
(k) for sub-rule (3B), substitute the following sub-rule :-
"(3B) After the refund is made under sub-rule (3A), the application for refund alongwith all documents furnished by the dealer and also other documents connected with the proceedings for refund lying with the refund sanctioning authority shall be transferred to the appropriate assessing authority or such other authority as the Commissioner may authorise, for assessment under clause (e) of sub-section (1) of section 46 and the refund so made under rule (3A) shall be subject to the result of such assessment in which the amount refunded under sub-rule (3A) shall be taken into account."
(l) for sub-rule (3C), substitute the following sub-rule :-
"(3C) If, after assessment under sub-section(l) of section 46,no amount is determined to be refundable or the amount of refund determined to be refundable is less than the amount which has already been refunded to the dealer under sub-rule (3A), the said authority shall demand the amount so refunded under sub-rule (3A) by way of assessment.";
(m) omit sub-rule (3D);
(n) omit sub-rule (4);
(o) for sub-rule (7), substitute the following sub-rule :-
"(7) If information furnished in any document referred to in sub-rule (2) is found to be incorrect, or if the claim of refund of excess amount of net tax credit over output tax for any period, for which an application of refund has been submitted under this rule, is found to be in excess of the admissible amount by more than ten per centum for any two return periods during the previous twelve months, the registered dealer shall not be eligible for making any application for refund under this rule, for the next twelve months.";
(p) after sub-rule (7B), insert the following sub-rule :-
"(7C) Where a dealer has made application for refund in Form 31A under any of the sub-sections of section 61 in respect of any return period of a year under this rule, he has to make application for refund under this rule for all subsequent return periods of the said year, provided refund arises for those return periods.";
(q) after sub-rule (8), insert the following sub-rules :-
"(9) where a registered dealer revises the return in respect of a return period in accordance with the provisions of sub-section (3) of section 32 after making of application for refund in respect of the said return period and the revised return shows greater amount of refund than what has been claimed by him in the original return, such excess amount shall be refunded to him by way of making assessment under sub-section (1) of section 46.
(10) All applications for refund under section 61 for which refund has already been granted under sub-rule (3A) before the day this rule comes into force, shall stand transferred to the appropriate assessing authority or such authority as the Commissioner authorises to act as the appropriate assessing authority for the purpose of determining the actual amount refundable to the dealer in course of making assessment of net tax under clause (e) of sub-section (1) of section 46,";
(3) for Form 31 A, substitute the following form :-
"THE WEST BENGAL VALUE ADDED TAX RULES, 2005
Form 31A
Application for refund under clause (a) or clause (aa) or clause (ab), of sub-section (1) of section 61 of the West Bengal Value Added tax Act, 2003
[See sub-rule (2) of rule 76]
To
The Commissioner of Sales tax
West Bengal
14, Beliaghata Road,
Kolkata - 700015
Sir,
I, ............................................................(name), ............................................................ (status of the applicant) carrying on the business under the trade name of ............................................................ from ............................................................ (the principal place of business) and holding Certificate of Registration No ............................................................ under the West Bengal Value Added Tax Act, 2003 and also holding Certificate of Registration No ........................ under the Central Sales Tax Act, 1956 do hereby apply for refund of the sum of Rs ....................................... (in figure) Rupees ............................................................ (in words) being seventy-five per centum of the refundable amount under clause (a) of sub-section (1) of section 61/ under clause (aa) of sub-section (1) of section 61/ under clause (ab) of sub-section (1) of section 61 of the Act in respect of the return period ......................................... The documents as referred to in sub-rule (2) and sub-rule (2A) of rule 76 are electronically furnished with this application.
I hereby declare the following :-
1. I have submitted return for the period mentioned above making full payment of tax, interest and late fee payable according to such return under the Act and also under the Central Sales Tax Act, 1956.
2. the following return/returns under the Act and the Central Sales Tax Act, 1956 has/have not been furnished by me and the amount/amounts of tax, interest and late fee admitted by me to be payable according to such overdue return/returns has/have not been paid by me :-
3.The following amount/amounts of tax, interest, late fee and penalty arising out of provision/provisions under the Act and the Central Sales Tax Act, 1956 is /are admitted to be due from me under the Act and the Central Sales Tax Act, 1956:-
Rs.
I further declare that no amount of tax, interest, late fee and penalty, other than what was declared by me in paragraph 2 and paragraph 3 hereinabove as admitted to be payable by me or due from me, is payable by me or due from me and that what is stated hereinabove is true to the best of my knowledge and belief.
I now request you to kindly refund under clause (a) /clause (aa) /clause (ab) of sub-section (1) of section 61 of the Act the sum of Rs ....................... (in figure) Rupees ..................................................... (in words) by electronically transferring the amount in favour of ..............................(trade name of the business). The Account details for electronic fund transfer are as follows:
1. A/c No. :
2. Bank name
3. Branch name :
4. IFSC code of the branch :
5. A/c type : Savings/Current :
6. Name of the a/c holder
(4) in Form 32, -
(a) in heading, for the words, letters, figures and brackets "or clause (ab) of section 61" substitute the words, letters, figures and brackets "or clause (ab) of sub-section (1) of section 61";
(b) in Part A, after column (12), insert the following columns :
(c) notes below Part B shall be substituted by "*Input means raw materials and packing materials of the finished goods only".
5. omit Form 37A;
6. in Form 37B, for the words "fifty per centum", substitute the words "seventy-five per centum".
7. omit Form 37D.
8. in CHAPTER IX, in PART IV, in rule 79 A -
(a) for sub-rule (2), substitute the following sub-rule :-
"(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.";
(b) after sub-rule (2), insert the following sub-rules :-
"(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 :-
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.
(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......................................
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 .............................................................
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).";
(c) for sub-rule (3), substitute the following sub-rule :-
"(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.";
(d) after sub-rule (4), insert the following sub-rule :-
"(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.";
(9) in Form 27A, after serial No. V(C), insert the following serial No. :-
"(CC) Amount of input tax credit coming under option exercised under proviso to section 22(8A);";
(10) for Form 33, substitute the following form:-
THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 33
[See sub-rule (2) of rule 79A]
[Application for refund of input tax credit or input tax rebate under sub-section (8A) of section 22.]
The Commissioner of Sales Tax
*I/We.......................................................................................(*Proprietor/Partner/......................) *carrying on business under the trade name................................................................................................................................../on behalf of............... .................................(Company/HUF/......................) hereby apply for refund of the ninety 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 in respect of the quarter ending on......................, and the details of such quarter are furnished below:-
(8) Names of Principal raw materials used in manufacture of goods during the period
(9) Consumption of raw materials during the period
(10) Processing Loss, if any
(12) Account Details for electronic fund transfer
(A) Account Number:
(B) Bank Name :
(C) Branch Name :
(D) IFSC Code of the Branch
(E) A/c Type : Savings / Current
(F) Name of the Account Holder
(13) *I/We declare that-
(A) no input tax credit or input tax rebate has been claimed on goods specified in the negative6 list;
(B) all the goods purchased on which input tax credit or input tax rebate have been claimed are meant for *my/our manufacturing purpose only;
(C) accounts are kept by *me/us in accordance with the provision of section 63 of the Act read with rule 87 and rule 187.
(D) Refund has been claimed on the sale of goods manufactured in my unit:
*I/We certify that the above statement and declaration are true and correct to the best of *my/our knowledge.
____________________________________________________________________________________
*Strike out whichever is not applicable.
2. In this notification, in paragraph 1,-
1. clause (a) of paragraph (4) shall be deemed to have come into force with effect from 1st day of April, 2010;
2. clause (c) of paragraph (4) shall be deemed to have come into force with effect from 1st day of April, 2008; and
3. the remaining provisions shall come into force with effect from the 1st day of April, 2011 and shall govern the return or returns only for the period or periods which commences on or after the 1st day of April, 2011.
By order of the Governor,
N. C. BASAK,
Dy. Secy. to the Govt. of West Bengal
NOTIFICATION No. 1175-F.T- Dated 1st August, 2011.
In this Department notification No. 351-F.T., dated the 1st March, 2011, published in the Kolkata Gazette, Extraordinary, PART-1, dated the 1st March, 2011, in the first paragraph -
(1) in sub-paragraph (2), in clause (q), for the words, letter, figure and brackets "under sub-rule (3) (a)", read the words, letter, figure and brackets "under sub-rule (3A)" ;
(2) in sub-paragraph (8), in clause (d), after the word, figure and brackets "sub-rule (3)," read the words, figures, letter and brackets "sub-rule (3) and sub-rule (3A),".
Dy. Secy. to the Govt. of West Bengal.