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, with immediate effect, 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) in rule 5, in sub-rule (1), insert the following proviso:-

"Provided that where a dealer is a reseller and who intends to pay fixed amount by exercising option under sub-section (3) of section 16, such a dealer shall make the application manually for composition registration in Form 1CR to the appropriate assessing authority of the respective Charge office or to such authority, as may be authorised by the Commissioner for this purpose.";

(b) in rule 5A,-

(i) in sub-rule (1), for the words "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", 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, other than a reseller as referred to in the proviso to sub-rule (1) of rule 5, shall";

(ii) in sub-rule (2), after the first proviso, insert the following proviso:-

"Provided further that where a dealer is not able to furnish the authenticated copy of document(s) relating to certain information as referred to in Form 1, such a dealer may, in lieu of the said document(s), furnish a certificate, affidavit, etc. as given in the said website.";

(c) in rule 6, after sub-rule (1), insert the following sub-rule:-

"(1 A) Where a reseller has made an application for composition registration in Form 1CR along with the necessary documents as required, the appropriate authority shall, assign a composition registration number to the reseller and issue him a certificate of such registration in Form 3CR within ten days from the date of receipt of proper application for his principal place of business.";

(d) after rule 6B, insert the following rule:-

"6C Surrender of certificate of composition registration etc.-

(1) Where a reseller who has obtained certificate of composition registration in Form 3CR intends to opt out of fixed amount under sub-section (3) of section 16 or has become ineligible under that sub-section, he shall apply for normal registration under rule 5A and surrender the certificate granted to him in Form 3CR within ten days of opting out or becoming so ineligible.

(2) The certificate of composition registration of the reseller as referred to in sub-section (1) shall stand cancelled from the date of his making the normal application for registration or from the date of his ineligibility, as the case may be.";

(2) in Chapter VIII-

(a) in Part I,-

(i) in rule 34, in sub-rule (2C), after the proviso, insert the following provisos:-

"Provided further that a reseller to whom a certificate of composition registration in Form 3CR has been granted on payment of the fixed amount under sub-rule (3A) of rule 38 for a year, shall inform about such payment to the Commissioner in the manner as may be given in the Directorate's website www.wbcomtax.gov.in.

Provided also that the compliance of the second proviso by such registered reseller shall be deemed to be furnishing of the return, as stated in sub-section (1) of section 32, by him for that year.";

(ii) in rule 34A,-

(A) in sub-rule (3A), insert the following proviso:-

"Provided that where the date of furnishing the return is extended under proviso to sub-rule (4), the time as mentioned in clause (a) or clause (b) shall be counted from the date so extended.";

(B) in sub-rule (3B), for the words, figure and letter "furnished by a dealer in accordance with the provisions of rule (3 A) and on", substitute the words and figures "furnished by a dealer using the Digital Signature Certificate obtained by him in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000) and on";

(C) in sub-rule (4), in clause (c), in the proviso, in the Table, after serial number 18 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:-

(2) in rule 34AA, in sub-rule (4), in clause (c), in the proviso, in the Table, after serial number 14, 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:-

(b) in Part II, in rule 38 -

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

"(3) Subject to the provisions of sub-rule (3B), a registered dealer may, in exercise of his option under sub-section (3) of section 16, make payment-

(a) of tax, for a year or part of a year, at the compounded rate of one fourth of one per centum of turnover of sales; or

(b) of the fixed amount as mentioned in sub-rule (3 A).";

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

"(3B) A dealer to whom a certificate of composition registration in Form 3CR under sub-rule (1A) of rule 6 has been granted, shall pay fixed amount only as referred to in sub-rule (3 A).";

(iii) in sub-rule (4),-

(A) for the words "registered dealer", substitute the words "registered dealer including a dealer granted certificate of composition registration";

(B) after the first proviso, insert the following proviso:-

"Provided further that where a dealer to whom a certificate of composition registration has been granted, pays a fixed amount by exercising option under sub-section (3) of section 16 and furnishes a copy of the proof of payment to the assessing authority within the time as allowed, he shall be deemed to have communicated such option.";

(c) in Part III, in rule 40, in sub-rule (1), in clause (b), for the words, figures, letters and brackets "payable according to return for such quarter before furnishing such returns by him under rule 34 or rule 34A or rule 34AA", substitute the words "payable for such quarter within the last day of the month following the end of the said quarter";

(d) in Part V, in rule 46XA, in sub-rule (2), in clause (b), for the words "at the rate of two per centum", substitute the words "at the rate of three per centum''';

(3) in Chapter IX, in Part I-

(a) in rule 53,-

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

(A) for the words, figure and brackets "dealers in the manner laid down under sub-rule (2) for audit", substitute the words "dealers for audit";

(B) after the fourth proviso, insert the following proviso:-

"Provided also that the number of dealers to be selected by the Commissioner shall depend on the result of analysis of their returns and on the number of auditing authorities or teams engaged for such an audit.";

(ii) omit sub-rule (3);

(b) in rule 54A,-

(i) in sub-rule (1), for the words, figure and brackets "referred to in sub-rule (2)", substitute the words, figure and brackets "referred to in sub-rule (2) or otherwise";

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

"(3) The special audit may be made for a part of a period, a period, or aggregate of periods and may be performed by any assessing authority or auditing authority or any other similar authority as may be authorised by the Commissioner:

Provided that more than one special audit may be made to a dealer in respect of the same period and subject to different grounds.";

(4) in Form 1,-

(a) after serial No. 29, insert the following serial No. and the entries relating thereto:-

"29A. Amount of Capital on the date of liability: Rs

(b) under the heading "Signature", for the words "General Secretary", substitute the words "General Secretary/ Authorised Signatory";

(c) under the heading "Information for filling up the application for registration form", after serial No. 29 and the entry relating thereto, insert the following serial No. and the entry relating thereto:-

"30. Please also refer to the information given in the website of the Directorate of Commercial Taxes, West Bengal, www.wbcomtax.gov.in";

(5) after Form 1, insert the following form:-

07. Bank Account details [in BLOCK LETTERS]:

11. Nature of goods resold [in BLOCK LETTERS]:

12. Contact details of Proprietor / Partners / Karta etc. [in BLOCK LETTERS] :

14. Details of amount paid in terms of rule 38(3 A):

I, ............................................................................................................................................................, do hereby

declare that I opt to pay fixed amount under sub-section (3) of section 16 and that the above information are true to the best of my knowledge and belief.

* Please use separate sheet wherever space is inadequate.

Information for filling up the application form for registration.

Receipt

(6) after Form 3, insert the following form:-

"THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM - 3CR

(See sub-rule (1 A) of rule 6 )

CERTIFICATE OF COMPOSITION REGISTRATION

THIS IS TO CERTIFY THAT....................................................................................................................

engaged in resale business, whose details are given below, is a dealer registered under composition registration under section 24 of the West Bengal Value Added Tax Act, 2003.

Note.- This certificate is valid only for the purpose of composition registration under West Bengal Value Added Tax Act, 2003 and the rules made thereunder";

(7) in Form 16, after Para B. insert the following Para:-

"C. For resellers opting to pay tax under sub-section (3) of section 16

2. In this notification, in paragraph 1,-

(1) sub-clause (ii) of clause (a), clause (c), and clause (d), of sub-paragraph (2) and sub-paragraph (3), shall be deemed to have come into force with effect from the 1st day of April, 2013;

(2) remaining provisions shall come into force with immediate effect.

By order of the Governor,

SAMIRAN PAL

Special Secretary to the Govt. of West Bengal.