Grant of VAT/ CST Registration to the dealers also who have applied for Trade Licence

TRADE CIRCULAR NO. 06/2015

DATED: 13.05.2015

1. This Direc­torate has been endeav­our­ing since long to cater has­sle free reg­is­tra­tion to the deal­ers with­in the frame­work of law. One of the pre-req­ui­site con­di­tions for reg­is­tra­tion under the West Ben­gal Val­ue Added Tax Act, 2003, the West Ben­gal Sales Tax Act, 1994, the West Ben­gal Tax on Entry of Goods Into Local Areas Act, 2012 and the Cen­tral Sales Tax Act, 1956, is that the appli­cant deal­er must pos­sess a trade licence issued by a local author­i­ty. The want of it, so far, led to rejec­tion of the appli­ca­tion. Sev­er­al requests have been received from deal­ers, prac­ti­tion­ers and trade bod­ies to grant reg­is­tra­tion to the appli­cant who has applied for trade licence, but is yet to get it.

Con­sid­er­ing this, gov­ern­ment has approved the pro­pos­al on 10.04.2015 to grant reg­is­tra­tion under the WBVAT Act, 2003, WBST Act, 1994, WBTEGLA Act, 2012 and CST Act, 1956 to appli­cant deal­ers who pro­duce proof of hav­ing filed the appli­ca­tion for issue of trade licence to the local author­i­ty. The licence, when issued, will have to be pro­duced before the appro­pri­ate assess­ing authority.

2. It has been rep­re­sent­ed by some deal­ers that their appli­ca­tions for new reg­is­tra­tion were reject­ed with­out giv­ing them oppor­tu­ni­ty to rec­ti­fy reme­di­a­ble defects. It has been rep­re­sent­ed that if there are any short­com­ings in the new reg­is­tra­tion appli­ca­tion, the appli­cant should be pro­vid­ed at least one oppor­tu­ni­ty to explain the shortcomings.

It is thus decid­ed that the reg­is­ter­ing author­i­ty would allow at least one oppor­tu­ni­ty to meet the same. Based on mer­it of the response or non-response, the reg­is­ter­ing author­i­ty would pass a rea­soned order in the mat­ter accordingly.

This cir­cu­lar will take imme­di­ate effect. All the pend­ing appli­ca­tions for reg­is­tra­tion will come under the purview of this circular.

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