2 THE KOLKATA GAZETTE, EXTRAORDINARY, …

1 2 THE KOLKATA gazette , extraordinary , march 31, 2005 [PART I The west bengal Value Added Tax Rules, 2005 6. Issue of certificate of registration. 7. Procedure for replacement of certificate of registration granted under the west bengal Sales Tax Act, 1994. 8. Imposition and demand of penalty for the failure of a dealer to get registration. 9. Display of certificate of registration and fine for breach. 10. Display of signboard and fine for breach. 11. Issue of duplicate copy of certificate of registration. 12. Information to be furnished under section 27A or 27B or 27C and amendment under section 27A or 27B or 27C or cancellation under clause (a) of sub-section (1) of section 29 therefor. 13. Declaration in respect of the manager or other officers of a registered dealer under section 27D.]

2 14. Manner of imposition of penalty on registered dealer for failure to furnish information under section 27A, 27B, 27C and 27D. 15. Cancellation of the certificate of registration under section 29 other than cancellation upon information furnished under section 27A. 16. Cancellation under section 30 of certificate of registration of a dealer dealing with tax-free goods. CHAPTER IV Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment. 17. Form and manner of application for certificate of enrolment under sub-section (1) of section 25, and issue, amendment and cancellation of such certificate of enrolment. 18. Imposition and demand of penalty for the failure of a transporter, carrier or transporting agent to make application for enrolment.

3 CHAPTER V Input tax credit or Input tax rebate 19. Admissibility of input tax credit or input tax rebate and manner of claim of input tax credit or input tax rebate by a registered dealer. 20. Inadmissibility of input tax credit or input tax rebate in certain cases. 21. Input tax credit or input tax rebate on transitional stock of goods in case of dealers deemed to be registered under sub-section (3) of section 23 of the Act with effect from the appointed day. 22. Input tax credit or input tax rebate on the stock of goods, in case of dealers registered under the Act after the appointed day, as on the date of incurring liability to pay tax under the Act. 23. Reverse credit and determination of the same in certain cases. 24. Exemption under sub-section (4) of section 64 from furnishing tax invoice due to situation beyond dealer s control.

4 25. Production of tax invoice or order issued under sub-section (4) of section 64 by the Commissioner before the assessing authority or any other authority under the Act. PART I] THE KOLKATA gazette , extraordinary , march 31, 2005 3 The west bengal Value Added Tax Rules, 2005 (Clauses 0-9). CHAPTER VI Deductions PART I Deductions from aggregate sale price or turnover of sales of a dealer under certain specified circumstances. 26. Deduction from aggregate sale price, the sale price of goods returned or rejected and sale price of goods which have been purchased by paying tax on maximum retail price for determining turnover of sales. 27. Deduction from turnover of sales under clause (d) of sub-section (1) of section 16. 28. Deduction of sales by India Tourism Development Corporation from its shop at Netaji Subhash International Airport at KOLKATA .

5 PART II Deduction from purchase price under section 12. 29. Deduction from purchase price under clause (d) of sub-section (1) of section 12. PART III Deduction from contractual transfer price for determination of tax payable under section 18. 30. Deduction for charges towards labour, service and other like charges. CHAPTER VII Certificates and other evidence in support of a dealer s claims for deductions from turnover of sales under clause (b) or clause (d) of sub-section (1) of section 16. 31. Evidence in support of inter-State despatches from west bengal . 32. Evidence in support of claim for deduction as referred to in sub-rule (1) and sub-rule (2) of rule 27 from turnover of sales. 33. Evidence in support of claim of sales by India Tourism Development Corporation from its shop at Netaji Subhash International Airport, KOLKATA , to a foreign tourist.

6 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. PART I Return periods, manner of furnishing returns, and payment of tax. 34. Cases, form and manner in which quarterly returns to be furnished. 35. Contingencies in which return period is to be changed to monthly basis and the form and manner in which monthly return is to be furnished. 4 THE KOLKATA gazette , extraordinary , march 31, 2005 [PART I The west bengal Value Added Tax Rules, 2005 36.]

7 Returns under rule 34 and rule 35 to be furnished along with receipted challans for payment of net tax or any other tax and interest, if any. 37. Returns under rule 34 and rule 35 furnished without payment of net tax or interest, if any. PART II Conditions and procedure for payment of tax at compounded rate on turnover of sales of certain goods and works contracts. 38. Conditions for payment of tax at a compounded rate under sub-section (3) of section 16. 39. Condition and procedure for payment of tax at a compounded rate under sub-section (4) of section 18. PART III Manner and time of payment of net tax by a dealer before furnishing returns and interest for delayed payment or non-payment of net tax payable or for non-reversal of input tax credit or input tax rebate before assessment.

8 40. Manner and time of payment of net tax and interest payable, if any, under sub- section (1) and sub-section (3) of section 33, before furnishing quarterly returns. 41. Manner and time of payment of net tax and interest, if any, payable according to monthly return. 42. Special provisions for payment of tax in the month of march . 43. Challan for payment of net tax or any other tax, interest or penalty to the appropriate Government Treasury. PART IV Statements, accounts and declarations required to be furnished under sub-section (1) of section 30E. 44. Submission of statements, accounts and declarations under sub-section (1) of section 30E. 45. Imposition of penalty for failure to submit statements, accounts or declarations under sub-section (1) of section 30E.

9 PART V Manner of deduction and deposit of an amount towards payment of tax on contractual transfer price, furnishing deduction certificate and other particulars in respect of deduction and deposit. 46. Deposit of the amount towards payment of tax for works contract deducted at source. 47. Issue of certificate of deduction of the amount towards payment of tax on works contract. 48. Scroll for deposit or transfer of the amount deducted at source to be sent to the Commissioner. 49. Imposition of penalty on persons for non-deduction of the amount from the payments to contractors. PART I] THE KOLKATA gazette , extraordinary , march 31, 2005 5 The west bengal Value Added Tax Rules, 2005 (Clauses 0-9). PART VI Manner and time of payment of tax payable under section 15 by casual dealer.

10 50. Manner and time of payment of tax payable under sub-section (1) of section 15. 51. Manner and time of payment of tax payable under sub-section (2) of section 15. CHAPTER IX Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment. PART I Conduct of scrutiny under section 41 and audit under section 43. 52. Scrutiny of returns. 53. Selection of dealers for audit. 54. Audit of selected dealers. PART II Hearing of dealer for assessment under section 45 or section 46 or sub-section (1) of section 48 and imposition of penalty for default in furnishing return. 55. Provisional assessment under section 45. 56. Notice to the dealers for hearing for the purpose of assessment of tax under sub- section (1) of section 46 or sub-section (1) of section 48 and imposition of penalty under sub-section (2) of section 46.