THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No. 369-F.T.- Dated 28th March, 2013. -

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, in rule 6B, in sub-rule (1), after the first proviso, add the following proviso:-

"Provided further that where the authority referred to in this sub-rule is also satisfied that the dealer is registered under the Companies Act, 1956 (I of 1956), or has registration for more than a year under the sales Tax or Value Added Tax laws, in force in another State or under the law relating to Service Tax, and has voluntarily furnished proof of payment of rupees ten lakh as security which may be adjusted against his immediate future tax liability, the registration number shall be assigned immediately and the registration certificate shall be issued in dematerialised form within two working days from the date of application for registration or the date of payment of such security, whichever is later.";

(2) in CHAPTER IV, in rule 17 -

(a) in the heading, for the words "certificate of enrolment", occurring in two places, substitute the words "certificate of enrolment or fresh certificate of enrolment";

(b) for sub-rule (1), substitute the following sub-rule:-

"(1) A transporter, carrier or transporting agent, including those who are already in possession of a certificate of enrolment shall make an application in Form 10, for certificate of enrolment under section 25, to the appropriate enrolling authority as authorised by the Commissioner,-

(a) firstly, by making such application electronically with or without digital signature through the website of the Directorate of Commercial Taxes, West Bengal; and

(b) secondly, by sending by registered post or speed post, the application for certificate of enrolment in Form 10 in paper form, generated from the computer after transmission of the same electronically under clause (a), signed and verified as specified therein, and accompanied by a copy of the challan or receipt evidencing payment of rupees one hundred and such other documents as called for and given in the website, to the appropriate enrolling authority towards fee for enrolment within five days from the date of making application for enrolment in Form 10 electronically under clause (a):

Provided that the Commissioner may allow a transporter, carrier or transporting agent, including those who are already in possession of a certificate of enrolment, to make application manually in Form 10 in paper form together with the fee as referred to above.

Explanation - For the purpose of this rule a certificate of enrolment shall include a fresh certificate of enrolment in respect of those who are already in possession of a certificate of enrolment issued to them earlier under section 25.";

"(2) Where the appropriate enrolling authority is satisfied that the application made under sub-rule (1) is properly filled in and is in order, he shall issue a certificate of enrolment or a fresh certificate of enrolment, as the case may be, within five working days from the receipt of application under sub-rule (1):

Provided that the transporter, carrier or transporting agent may obtain additional copies of certificate of enrolment, upon application along with payment of fee of rupees one hundred for each such additional copy, as may be required for display in each of his branch office or warehouse in West Bengal.";

(d) for sub-rule (3), substitute the following sub-rule:-

"(3) The certificate of enrolment or a fresh certificate of enrolment issued under sub-rule (2) to the transporter, carrier or transporting agent, shall be kept and displayed at a conspicuous place of his head office and each of his branch office or warehouse in West Bengal.";

(3) in CHAPTER V, in rule 20, in sub-rule (1)-

(a) in clause (ca), for the words, figures and brackets "which is otherwise considered as tax on purchase paid by such contractor according to the provisions of sub-section (1) of section 14", substitute the words, figures, letters and brackets "when such contractor claims deduction in the return under clause (c) of sub-section (2) of section 18";

(b) in clause (f), for the words, figures, letters and brackets "under sub-section (3), or sub-section (3A), or sub-section (3B), of section 16", substitute the words, figures, letters and brackets "under any of the subsections of section 16";

(4) in CHAPTER VI,- (a) in PART I -

(i) omit rule 26C;

(ii) after rule 26J, insert the following rule:

"26K. Deduction from turnover of sales on pre-used motor vehicles including two-wheelers.-

Where a dealer makes sales of any pre-used motor vehicles including two wheelers like motor cycle, scooter, etc., to any person, whether a dealer or not, such dealer may, for the purpose of

determination of his turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16, from his turnover of sales fifty per centum of that part of turnover of sales which represents sales of such vehicles including two wheelers and he shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and other related documents evidencing such sale:

Provided that no such deduction shall be allowed unless the registered dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill, and other related documents evidencing such sale.";

(iii) in rule 27, in sub-rule (2), for the words "a registered dealer, who produces or manufactures tea, makes a sale of such tea", substitute the words "a registered dealer makes a sale of tea";

(b) in PART III, in rule 30, in sub-rule (2),-

(i) in the TABLE,-

(A) in the third row, in the entry in column (4),-

(I) for the figure and words "4 per centum", substitute the figure and words "5 per centum";

(II) for the figures and words "13.5 per centum", substitute the figures and words "14.5 per centum";

(III) in the entry in column (3) and column (4) against serial No. 17 in column (1), for the figures "60" and "40", substitute the figures "40" and "60" respectively;

(IV) after serial No. 20, insert the following serial No. and the entries in column (2), column (3), and column (4), respectively:-

"20A.

Repair or maintenance or servicing of any motor vehicles including two wheelers like motor cycle, scooter, etc.

40";

(ii) after the Table, insert the following Explanation:-

"Explanation - For removal of any doubt, a registered dealer engaged in works contract and liable to pay tax under section 14 may, on his own also, pay tax on his taxable contractual transfer price under this sub-rule.";

(iii) in rule 30B, insert the following proviso:-

"Provided that a certificate from the principal giving the details of purchase, like the description of the goods purchased with quantity, invoice No. with date, amount and tax, name of the selling dealer with his address and TIN No., if any, produced by the contractor shall, be accepted as evidence for allowing such deduction.";

(5) in CHAPTER VIII -

(a) in PART I -

(i) in rule 34, in sub-rule (2C),-

(A) for the words, figures and brackets "under the composition scheme as referred to in subsection (3) of section 16 and sub-section (4) of section 18", substitute the words, figures and brackets "at the compounded rate of one-fourth of one per centum under sub-section (3) of section 16 ";

(B) in the proviso, for the words, figures and brackets "under sub-section (3) of section 16 and sub-section (4) of section 18", substitute the words, figures and brackets "at the rate of one-fourth of one per centum under sub-section (3) of section 16 ";

(ii) in rule 34A-

(A) in sub-rule (3), for the words "within the next English Calendar month from the date of expiry of each quarter", substitute the words, figure, letters and brackets ", subject to sub-rule (3 A), within the next English Calendar month from the date of expiry of each quarter";

(B) after sub-rule (3), insert the following sub-rules:-

"(3A) Where a registered dealer furnishes a return as referred to in sub-rule (3) by using Digital Signature Certificate obtained by him in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000), such return may be furnished -

(a) within the next fifteen days after the end of the month following the expiry of each quarter, if his turnover of sales in the previous year did not exceed rupees one crore;

(b) within the next seven days after the end of the month following the expiry of each quarter, if his turnover of sales in the previous year was more than rupees one crore but did not exceed rupees five crore.

(3B) The provisions of clause (b) of sub-rule (3) shall not be applicable where a return is furnished by a dealer in accordance with the provisions of rule (3 A) and on payment of tax, interest and late fee payable according to such return made electronically";

(C) in sub-rule (4), in clause (c), in the proviso, in the Table, after serial number 17 in column (1) and entries relating thereto in column (2) to column (6), insert the following serial number in column (1) and entries relating thereto in column (2) to column (6) respectively:-

QE 31-12-2012

Form 14/14D

31-01-2013

15-02-2013

22-02-2013

(iii) in rule 34AA, in sub-rule (4), in clause (c), in the proviso, in the Table, after serial number 13, in column (1) and entries relating thereto in column (2) to column (6), insert the following serial number in column (1) and entries relating thereto in column (2) to column (6) respectively:-

QE 31-12-2012

Form 15

31-01-2013

15-02-2013

22-02-2013

(iv) in rule 34AC, in sub-rule (5), after the words and figures "including the provisions of rule 34", insert the words, figures and letters "and rule 34A";

(b) PART II -

(i) in rule 38,-

(A) in sub-rule (3), for the words and figures "compounded rate of one-fourth of one per centum", substitute the words and figures "compounded rate of one- fourth of one per centum or minimum fixed amount as referred to in subsection (3A),";

(B) after sub-rule (3), insert the following sub-rule:-

"(3A) Where a registered dealer in exercise of his option decides to pay a minimum fixed amount under sub-section (3), communicated through Form 16 as per sub-rule (4), the said amount, depending on his turnover of sales in the preceding year, shall be payable in one instalment alongwith Form 16 to the extent as referred to in column (3) of the TABLE below:-

TABLE

SI. No.	Turnover of sales in the preceding year	Amount payable (Rs)
1	Not exceeding rupees thirty lakh	Seven thousand
2	Exceeding thirty lakh but not exceeding rupees fifty lakh	Twelve thousand";

(C) in sub-rule (11), for the words "compounded rate, fails to", substitute the words "compounded rate of one-fourth of one per centum, fails to";

(D) in rule 39, in sub-rule (3), for the words and figures "compounded rate of 2%", substitute the words and figures "compounded rate of 3%";

(c) in PART III, in rule 41, in sub-rule (1), after the first proviso, insert the following proviso:-

"Provided also that no late fee shall be payable under the first proviso, if the total amount of net tax, interest and late fee paid in short does not exceed rupees one thousand:";

(d) in PART IV, in rule 44, in sub-rule (2), for the words "whose turnover of sales or contractual transfer price or both exceeds rupees three crore in a year", substitute the words "whose turnover of sales or contractual transfer price or both, or turnover of purchases, exceeds five crore in a year";

(e) in PART V, in rule 46XA, in sub-rule (2), in the TABLE, for the entry in column (2), -

(i) in sub-column (a) against serial No. (i), for the words "Two per centum", substitute the words "Three per centum";

(ii) in sub-column (b) against serial No. (i), for the words "Four per centum", substitute the words "Five per centum";

(iii) in sub-column (a) against serial No. (i), for the words "Two per centum", substitute the words "Three per centum";

(iv) in sub-column (b) against serial No. (ii), for the words "Four per centum", substitute the words "Five per centum";

(6) in CHAPTER LX, PART I, in rule 54A, for sub-rule (5), substitute the following sub-rule:-

"(5) The provisions of sub-rule (7), sub-rule (7 A) and sub-rule (7B) of rule 54, so far not inconsistent with the provisions of section 43A and this rule, shall, mutatis mutandis, apply in respect of the audit of dealers under the said section.";

(7) in CHAPTER XI, in Part A,-

(a) in rule 87,-

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

(A) for the words, figures and brackets "enjoying composition under sub-section (3) of section 16", substitute the words and figures "enjoying composition under different sub-sections of section 16";

(B) for the word "shall", substitute the word "may";

(ii) in sub-rule (2), in clause (b), for the words, figures and brackets "under sub-section (3) of section 16", substitute the words and figures "under different sub-sections of section 16";

(iii) after sub-rule (5), insert the following sub-rule:-

"(6) A registered dealer who has paid fixed amount as given in sub- rule (3 A) of rule 38, while opting to pay tax under sub-section (3) of section 16, shall not be required to maintain any accounts, registers, etc. as called for in this rule or any other rule barring those generally required to be maintained by him under the generally accepted accounting principles.";

(b) in rule 107, in sub-rule (1), for the words "cash memorandum, as the case may be, issued by selling dealer", substitute the words "cash memorandum, issued by selling dealer or two copies of stock transfer advice or document of like nature issued by the consignor, as the case may be and wherever applicable";

(c) in rule 108, in sub-rule (1), for the words "cash memorandum, as the case may be, issued by selling dealer", substitute the words "cash memorandum, issued by selling dealer or two copies of stock transfer advice or document of like nature issued by the consignor, as the case may be and wherever applicable";

(8) in CHAPTFR XIV,-

(a) in Part I, for rule 141, substitute the following rule:-

"141. Stay of disputed amount of net tax, etc.-

Where a dealer intends to have stay of realisation of the amount of net tax, interest, late fee or penalty disputed in an appeal petition filed before the appellate authority exercising jurisdiction over such a dealer, the dealer shall pray for such stay in Form 68 and thereupon the realisation of the disputed amount of net tax, interest, late fee or penalty shall, upon entertainment of such appeal, be stayed till disposal thereof:

Provided that where the appellate authority is satisfied that the registered dealer has not disclosed the actual amount of admitted net tax, interest or late fee in full in the appeal petition, he may direct for payment of the balance amount of admitted net tax, interest or late fee and thereafter the stay for the balance portion of the disputed amount of net tax, interest, late fee or penalty shall be subject to such payment.".

(b) in Part IV, in rule 156, to sub-rule (1), add the following proviso:-

"Provided that the provisions of this sub-rule shall, mutatis mutandis, apply in respect of a petition under section 88A.".

(9) in Form 68, in serial No. I,-

(a) for the words "Documents attached/submitted along with", substitute the words "Prayer for stay of realisation of disputed demand and documents attached/submitted along with";

(b) for item a, substitute the following item:-

"a. * I pray for stay of realisation of disputed demand/I do not pray for stay of realisation of disputed demand".

2. In this notification, in paragraph 1,-

(a) clause (a) of sub-paragraph (3), sub-clause (iii) of clause (a) and sub-clause (ii) of clause (b) of sub-paragraph (4), item (B) of sub-clause (i) of clause (a) of sub-paragraph (7), shall come into force with effect from 1st April 2005;

(b) clause (b) of sub-paragraph (3), sub-clause (iii) of clause (b) of sub-paragraph (4), item (A) of sub-clause (i), and sub-clause (ii) of clause (a) of sub-paragraph (7), shall come into force with effect from 1st April 2010;

By order of the Governor,

SAMIRAN PAL

Special Secretary to the Govt. of West Bengal.