THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIII : Return periods, prescribed dates, manner of furnishing returns, manner and conditions for payment of tax at compounded rate, manner and time of payment of tax and interest for delayed payment or non payment of tax before assessment, manner of furnishing statements by registered dealer, and particulars in respect of deduction and deposit of an amount towards payment of tax on contractual transfer price.

Body 46XC. Application for enrolment by electronic means, and issue, amendment and cancellation of such certificate.-

(1) Every contractee liable to be enrolled under sub-rule (1) of rule 46XB, shall make an application in Form 90 as available in the website of the Directorate of Commercial Taxes i.e. www.wbcomtax.gov.in, to the appropriate enrolling authority either under digital signature or without any digital signature electronically through such website within thirty days from the coming into force of this rule, or within thirty days of commencement of the execution of the intra-State works contract, whichever is later, and on such application, such contractee shall be instantly allowed to generate his Certificate of Enrolment in Form 91 showing his enrolment number and other details and shall be allowed to get at once a print-out of such certificate.

(2) The provisions of sub-rule (3), sub-rule (4), sub-rule (6), sub-rule (7), sub-rule (8), sub-rule (9), sub-rule (10), and sub-rule (11) of rule 46XB, shall mutatis mutandis, apply in when the application is made under this rule.