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 Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules): -

Amendments

In the said rules, -

(1) in CHAPTER III,-

(a) for sub rule (1) of rule 5, substitute the following rule:-

"5. Application for registration manually in exceptional circumstances.-

(1) Notwithstanding anything contained in rule 5A, the Commissioner may allow a dealer who is liable to be registered under section 23 or any dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, to make an application manually in Form No. 1, for registration under section 24, to the appropriate registering authority, as authorised by the Commissioner, affixing court fee of rupees one hundred or annexing one copy of the challan referred to in sub-rule (4) or one copy of receipt obtained on payment referred to in sub-rule (5), of rule 43 evidencing payment of rupees one hundred.";

(b) in rule 5A, -

(i) for the marginal heading, substitute the following marginal heading :- "Application for registration by electronic means compulsorily."

(ii) in sub-rule (1),-

(A) for the words, letter, figures and brackets "A dealer whose principal place of business is situated within the area as displayed in the website, www.wbcomtax.gov.in of the Commercial Taxes Directorate and who is liable to be registered under section 23 or who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, may, at his option, make an application in Form 1, as available in the said website,", substitute the words, figures, letter and brackets "A dealer, who is liable to be registered under section 23 and any dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, shall make an application in Form 1, as available in the website of the Directorate of Commercial Taxes, West Bengal,";

(B) in clause (b), for the words, figure, letter and brackets "to the said Central Registration Unit towards fee for registration within three days from the date of making application for registration in Form 1 electronically under clause (a).", substitute the words, figure, letter and brackets "to the appropriate registering authority, as authorised by the Commissioner, towards fee for registration within ten days from the date of making application for registration in Form 1 electronically under clause (a):";

(C) to clause (b), add the following proviso:-

"Provided that where the appropriate registering authority in respect of a dealer is other than of Central Registration Unit, such dealer may submit the application for registration in Form 1 in paper form and the evidence for payment of fee for registration as referred to in clause (b) above, either by post or in person before that registering authority within ten days from the date of making application for registration in Form 1 electronically under clause (a).";

(c) in rule 6,-

(i) in sub-rule (1), for the words "assign a registration number", substitute the words "assign, subject to the conditions laid down in the proviso, a registration number";

(ii) after sub-rule (1), insert the following proviso:-

"Provided that where a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, makes an application for registration under sub-rule (1) of rule 5, such dealer shall, upon demand by the appropriate registering authority referred to in sub-rule (1) of rule 5 for payment of security under rule 195A, furnish before the appropriate registering authority one copy of the challan referred to in sub-rule (4), or one copy of the receipt obtained on payment referred to in sub-rule (5), of rule 43 evidencing payment of such security before assigning a registration number to such a dealer.";

(d) in rule 6B -

(i) in sub-rule (1), for the words and figures "he shall assign a registration number to the dealer and issue a certificate of registration in Form 3 within seven days from the date of receipt of the application for registration in Form 1, to the dealer for his principal place of business and also certified copies of such certificate for every other place of business.", substitute the words and figures "he shall, after making enquiry, if any, as he deems fit and proper, assign, subject to the condition laid down in the proviso, a registration number to the dealer and issue a certificate of registration in Form 3, either electronically or otherwise, within thirty days from the date of receipt of the application for registration in Form 1, in paper form and shall intimate the dealer either electronically or otherwise about issue of such registration certificate and the dealer shall be eligible to get a printout of the certificate of registration in Form 3 from the website of the Directorate of Commercial Taxes, West Bengal.";

(ii) to sub-rule (1), add the following proviso:-

"Provided that where a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, makes an application for registration under sub-rule (1) of rule 5A, such dealer shall, upon demand by the appropriate registering authority for payment of security under rule 195A, furnish before the appropriate registering authority one copy of the challan or one copy of the receipt obtained on payment referred to in sub-rule (4), or sub-rule (5), of rule 43 evidencing payment of such security before assignment of a registration number and issue of certificate of registration to such a dealer.";

(iii) for sub-rule (4), substitute the following sub-rule:-

"(4) Where the authority referred to in sub-rule (1) of rule 5A is not satisfied that the particulars contained in the application for registration in Form 1 are correct and complete or where a dealer fails to furnish all or any of the documents required to be furnished along with the application in Form 1 in paper form, such authority shall reject the application, for reasons to be recorded in writing and shall inform the dealer electronically of such rejection.";

(iv) after sub-rule (4), insert the following sub-rule:-

"(5) Where a dealer has failed to furnish the application for registration in Form 1 in paper form accompanied by all or any of the documents referred to in sub-rule (1), or in sub-rule (2), of rule 5A, and the said application is rejected under sub-rule (4) for the reasons of non-furnishing of document or documents, the said application for registration in Form 1 may be restored by the appropriate registering authority upon application, made by the dealer within one month from the date of intimation of such rejection under sub-rule (4), accompanied by the document or documents for non-furnishing of which the application was rejected under sub-rule (4), and upon such restoration the application for registration in Form 1 shall be dealt with in the manner as provided in sub-rule (1) to sub-rule (4) of this rule:

Provided that a dealer shall be eligible for making an application for restoration of the application for registration in Form 1 only once under this rule.";

(e) in rule 9, for sub-rule (1), substitute the following sub-rule:-

"(1) The certificate of registration issued to a dealer under rule 6 or rule 7 or rule 11 generated electronically under rule 6B, as the case may be, shall be kept and displayed at the principal place of business and copies of the same shall be displayed at every other place of business of the dealer in West Bengal.";

(2) in Chapter VIII, -

(a) in PART II-

(i) in rule 38, for sub-rule (4), substitute the following sub-rule:-

"(4) A registered dealer, exercising his option for a year or part of a year to pay tax in accordance with the provisions of sub-section (3) of section 16, shall communicate such option in Form 16, to the appropriate Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner duly authorized by the Commissioner for such purpose,-

(a) firstly, by way of transmitting the data in Form 16, either under digital signature or without any digital signature electronically through the website of the Commercial Tax Directorate, West Bengal, within ninety days from the date of commencement of the year in respect of which the option is so exercised or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority; and

(b) secondly, by way of furnishing a duly signed copy of the electronic acknowledgement within fifteen days from the date of electronic submission:

Provided that a registered dealer intending to exercise his option to pay tax in accordance with the provision of clause (c) of sub-section (3) of section 16, shall submit Form 16 through the website of the Commercial Tax Directorate, West Bengal, within thirty days from the date of receipt of certificate of registration or subject to the satisfaction of the appropriate authority within such further time as may be allowed by such authority, by way of transmitting the data, either under digital signature or without any digital signature electronically, in the manner laid down in clause (a) and clause (b) of this sub-rule.";

(ii) in rule 38A, for sub-rule (3), substitute the following sub-rule:-

"(3) A registered dealer, exercising his option for a year or part of a year to pay tax in accordance with the provisions of sub-section (3A) of section 16, shall communicate such option in Form 16, to the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner duly authorized by the Commissioner for such purpose,-

(a) firstly, by way of transmitting the data in Form 16, either under digital signature or without any digital signature electronically through the website of the Commercial Tax Directorate, within ninety days from the date of commencement of the year in respect of which the option is so exercised or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority; and

(b) secondly, by way of furnishing a duly signed copy of electronic acknowledgement within fifteen days from the date of electronic submission:

Provided that where a dealer is registered under the Act after coming into force of sub-section (3A) of section 16 and intends to exercise his option to pay tax in accordance with the provisions of that section, such dealer shall, submit Form 16, through the website of the Commercial Tax Directorate, West Bengal, within thirty days from the date of receipt of certificate of registration or subject to the satisfaction of the appropriate authority within such further time as may be allowed by such authority, by way of transmitting the data, either under digital signature or without any digital signature electronically, in the manner laid down in clause (a) and clause (b) of this sub-rule.";

(iii) in rule 38B, for sub-rule (3), substitute the following sub-rule:-

"(3) A registered dealer, exercising his option for a year or part of a year to pay tax in accordance with the provisions of sub-section (3B) of section 16, shall communicate such option in Form 16, to the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner duly authorized by the Commissioner for such purpose,-

(a) firstly, by way of transmitting the data in Form 16, either under digital signature or without any digital signature electronically through the website of the Commercial Tax Directorate, within ninety days from the date of commencement of the year in respect of which the option is so exercised or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority; and

(b) secondly, by way of furnishing a duly signed copy of electronic acknowledgement within fifteen days from the date of electronic submission:

Provided that where a dealer is registered under the Act after coming into force of sub-section (3B) of section 16 and intends to exercise his option to pay tax in accordance with the provisions of that section, such dealer shall, submit Form 16, through the website of the Commercial Tax Directorate, West Bengal, within thirty days from the date of receipt of certificate of registration or subject to the satisfaction of the appropriate authority within such further time as may be allowed by such authority, by way of transmitting the data, either under digital signature or without any digital signature electronically, in the manner laid down in clause (a) and clause (b) of this sub-rule.";

(iv) in rule 38C, for sub-rule (5), substitute the following sub-rule:-

"(5) A registered dealer, exercising his option for a year or part of a year to pay tax in accordance with the provisions of sub-section (6) of section 16, shall communicate such option in Form 16, to the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner duly authorized by the Commissioner for such purpose,-

(a) firstly, by way of transmitting the data in Form 16, either under digital signature or without any digital signature electronically through the website of the Commercial Tax Directorate, within ninety days from the date of commencement of the year in respect of which the option is so exercised or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority; and

(b) secondly, by way of furnishing a duly signed copy of electronic acknowledgement within fifteen days from the date of electronic submission:

Provided that a registered dealer intending to exercise his option to pay tax in accordance with the provisions of clause (c) of sub-section (6) of section 16, shall submit the Form 16, through the website of the Commercial Tax Directorate, West Bengal, within thirty days from the date of receipt of certificate of registration or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority, by way of transmitting the data, either under digital signature or without any digital signature electronically, in the manner laid down in clause (a) and clause (b) of this sub-rule";

(v) in rule 39, for sub-rule (4), substitute the following sub-rule:-

"(4) A registered dealer, exercising his option for a year or part of a year to pay tax in accordance with the provisions of sub-section (4) of section 18, shall communicate such option in Form 16, to the Additional Commissioner or the Senior Joint Commissioner or the Joint Commissioner duly authorized by the Commissioner for such purpose,-

(a) firstly, by way of transmitting the data in Form 16, either under digital signature or without any digital signature electronically through the website of the Commercial Tax Directorate, within ninety days from the date of commencement of the year in respect of which the option is so exercised or subject to the satisfaction of the appropriate authority, within such further time as may be allowed by such authority; and

(b) secondly, by way of furnishing a duly signed copy of electronic acknowledgement within fifteen days from the date of electronic submission:

Provided further that where a dealer is registered in a year and intends to exercise his option for a year or part thereof to pay tax in accordance with the provisions of sub-section (4) of section 18, such registered dealer shall communicate such option in Form 16 firstly, through the website of the Commercial Tax Directorate, West Bengal, within thirty days from the date of receipt of certificate of registration or subject to the satisfaction of the appropriate authority within such further time as may be allowed by such authority, by way of transmitting the data, either under digital signature or without any digital signature electronically, in the manner laid down in clause (a) and clause (b) of this sub-rule.";

(b) in PART III, in rule 43 -

(i) in sub-rule (1), for the words, figures and letters "fee for registration under rule 5A, annual fee referred to in rule 110 A or fee referred to in rule 207," substitute the words, figures and letters "fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110A, security referred to in rule 195A or fee referred to in rule 207,";

(ii) in sub-rule (4), for the words, figures and letters "fee for registration under rule 5A, annual fee referred to in rule 110 A or fee referred to in rule 207," substitute the words, figures and letters "fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110A, security referred to in rule 195A or fee referred to in rule 207,";

(iii) in sub-rule (5), for the words, figures and letters "fee for registration under rule 5A, annual fee referred to in rule 110 A or fee referred to in rule 207," substitute the words, figures and letters "fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110 A, security referred to in rule 195A or fee referred to in rule 207,";

(iv) in sub-rule (5A), for the words, figures and letters "or fee referred to in rule 207", substitute the words, figures and letters, "security referred to in rule 195A or fee referred to in rule 207";

(3) in CHAPTER XVI, -

(a) after rule 195, insert the following rule:-

"195A. Payment of security by a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24.-

(1) Where a dealer who is not required under section 23 to be registered but desires to be registered voluntarily under clause (b) of sub-section (1) of section 24 makes an application for registration under rule 5 or makes an application for registration electronically under rule 5A, the appropriate registering authority shall demand, before assigning a registration number under rule 6 or under rule 6B, as the case may be, a sum not less than rupees ten thousand and not exceeding rupees twenty-five thousand as security for securing proper and timely payment of tax or any other sum payable by the dealer under the Act, or for securing proper and timely furnishing of returns by such dealer:

Provided that the security paid by a dealer under the sub-rule (1) shall be kept held for a period of two years from the date of issue of certificate of registration in favour of the dealer.

(2) The security required to be furnished under sub-rule (1), shall be in the form of cash.

(3) Where a certificate of registration is issued under rule 6 or under rule 6B to a dealer, referred to in sub-rule (1), such dealer may adjust the amount of security paid by him under sub-rule (1) that remains after forfeiture, if any, of any amount under rule 196, against the amount of tax, interest and late fee payable by such dealer according to return or successive returns which is or are due immediately after the expiry of two years from the date of issue of the certificate of registration to that dealer.

(4) Where a dealer referred to in sub-rule (2), makes an application after two years from the date of issue of certificate of registration to him for refund of the amount, either in full or in part, of security paid by him under sub-rule (1) on the ground that there shall be no such amount of tax, interest or late fee payable by him according to the return or successive returns which are due immediately from which the amount of such security can be adjusted and if the appropriate assessing authority is satisfied that the claim of refund is admissible, he shall refund, by Refund Payment Order (Cash) or by cheque, the amount of security paid by the dealer as remains after forfeiture, if any, of an amount under rule 196.";

(b) in rule 196,-

(i) in the heading, for the words and figures "or rule 105", substitute the words, figures and letter "or rule 195 A or rule 105";

(ii) for the words and figures "or rule 105", in two places where they occur, substitute the words, figures and letter "or rule 195A or rule 105";

(4) omit Form 1A;

(5) omit Form 1B;

(6) omit Form 1C;

(7) for Form 3, substitute the following form:-

FORM 3

Certificate of Registration

(See Rule 6 and rule 6B)

THIS IS TO CERTIFY THAT ................................................................ engaged in business, whose details are given

below, is registered as a dealer under section 24 of the West Bengal Value Added Tax Act, 2003.

The dealer is liable to pay tax under the WBVAT Act, 2003, with effect from .......................................

..............................................................................................................................................................................

Note : The above certificate of Registration Number must appear on all the following documents of the dealer-

-- Tax Invoices/Invoices/Cash memos/challans/ Forwarding Notes etc.

-- Tax Returns

-- Applications and correspondences with the Commercial Taxes Directorate

Note 2. It is compulsory for the dealer to keep and display conspicuously the Certificate of Registration at his place of business in terms of provision of the West Bengal Value added Tax Rules, 2005.";

(8) For Form No. 16, substitute the following Form:-

THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 16

Information for payment of tax at compounded rate under sub-section (3) or sub-section (3A) or sub-section (3B) or sub-section (6) of section 16 or sub-section (4) of section 18.

[See sub-rule (4) of rule 38/ sub-rule (3) of rule 38A/ sub-rule (3) of rule 38B/ sub-rule (5) of

rule 38C/ sub-rule (4) of rule 39]

and holding certificate of registration No. as declared above under the West Bengal Value Added Tax Act, of 2003, do hereby exercise my/our option to pay tax at compounded rate for the period from DD MM YYYY to DD MM YYYY under section * 16(3)[reseller] / 16(3A) [club] 16(3B) [transfer of right to use] / 16(6) [manufacturer of cooked food] / 18(4) [works contractor ].

Particulars in respect of business:

B. For dealer other than dealer referred to in 'A' above

Declaration

*I/We declare that-

1. I/we fulfill all the conditions of section 16(3)/16(3A)/16(3B)/16(6)/18(4) read with corresponding Rule *38/ 38A/ 38B/ 38C/ 39.

2. The particulars given above are correct and complete.

*Strike out or delete whichever is not applicable.

2. In this notification, in paragraph 1,-

(1) in clause (2) and clause (9) shall be deemed to have come into force with effect from 1st day of April, 2010;

(2) the remaining provisions shall come into force with effect from the 1st day of August, 2011

By order of the Governor,

N. C. BASAK,

Dy. Secy. to the Govt. of West Bengal

Notification No. 1838-F.T.-Dated 15th December, 2011.

CORRIGENDUM

In this Department notification No. 1171-F.T., dated the 1st August, 2011, published in the Kolkata Gazette, Extraordinary, Part I, dated the 1st August, 2011, in the first paragraph, in sub-paragraph (1), in clause (a), -

(1) in the first line, for the words and figure "for rule 5", read the words, figures and brackets "for sub-rule (1) of rule 5";

(2) in the second line, the figure and words "5. Application for registration manually in exceptional circumstances.-", read the figure and brackets "(1)".

By order of the Governor,

N. C. BASAK,

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