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 48A. Scroll for deposit or transfer of amount deducted at source to be sent electronically.

(1) Every contractee shall furnish a scroll in Form 19A in the following manner;-

(a) in respect of contractee who deposit Sales Tax Deducted at Source (STDS) through Government Receipt Portal System (GRIPS), such contractee shall upload it, electronically, in the website mentioned in sub- rule (1) of rule 46XC in respect of the English Calendar month during which deduction is made, within twenty days from the end of such month.

(b) in respect of contractee making deduction and transfer of Sales Tax Deducted at Source (STDS) through State Treasury by Integrated Financial Management System (IFMS), the transmitted data from IFMS will get auto populated as scroll, such contractee shall upload transmitted data from IFMS as scroll with or without any addition or alteration, as may be required, within twenty days from the end of the English Calendar month during which deduction is made:

Provided that where a contractee referred to in clause (b) above fails to take any action within twenty days, on expiry of it, the scroll that got auto populated through Integrated Financial Management System (IFMS) shall be deemed to be correct and complete and shall get automatically uploaded as final Form19A:

Provided further that for any reason whatsoever, if the data of any contractee referred to in clause (b) does not get auto populated through the Integrated Financial Management System (IFMS), the said contractee shall be required to upload on its own the Form 19A fOl·transmission of the data as per the provision of clause (a):

Provided also that where there is no deduction of Sales Tax Deducted at Source (STDS) in any English Calendar month, the contractee shall have to upload 'Nil' report in Form 19A, for the said month within twenty days from the end of such month.

(1A) Where the contractee who has transmitted data electronically in Form 19A, as referred to in sub-rule (1), discovers any omission or error in the data in Form 19A so submitted, he may, if he has not already furnished the documents as referred to in clause (b) of sub-rule (1), only once and within forty days from the end of the English Calendar Month during which deduction is made, submit revised Form 19A electronically, either under digital signature or without any digital signature through the website, and after such submission he shall generate revised Form-18A and issue to the contractors concerned such revised Form-18 A and after that shall furnish the printouts of such revised Form 19A, revised Form 18A and the evidence showing payment of the revised amount so deducted within forty five days from the end of the English Calendar Month during which deduction is made.

(2) Where-

(a) the scroll in Form 19A is uploaded as per the provision of clause (a) of sub-rule (1), the date of submitting such.form electronically, shall be the date of such submission of Form 19A;

(b) the scroll in Form 19A is uploaded as per the provision of clause (b) of sub-rule (1), the date of submitting such form electronically, shall be the date of submission of Form 19A.