Introduction of e‑service for Cancellation of C & F Forms in bulk for filing Revised Return under WBVAT

Sec­tion 32 of the West Ben­gal Val­ue Added Tax Act, 2003, states that a deal­er can sub­mit revised return with­in 6 (six) months from the last date of fil­ing return, if he finds any error in the orig­i­nal return. How­ev­er, if dema­te­ri­al­ized ‘C’ or ‘F’ Forms have been gen­er­at­ed by the deal­er as per the orig­i­nal return, the facil­i­ty to sub­mit revised return gets blocked until all the gen­er­at­ed ‘C’ or ‘F’ Forms are can­celled in bulk.

Till recent­ly, such bulk can­cel­la­tion of ‘C’ or ‘F’ Forms were being done at Infor­ma­tion Sys­tems Divi­sion of the Direc­torate after receiv­ing man­u­al appli­ca­tions from will­ing deal­ers so that deal­ers could sub­mit revised return after such cancellation.

In order to fur­ther stream­line the process and pro­vide the facil­i­ty of bulk can­cel­la­tion of already gen­er­at­ed ‘C’ or ‘F’ Forms to the deal­er itself with­out hav­ing to make any appli­ca­tion or with­out hav­ing to obtain any approval of the Com­mer­cial Tax Directorate’s Officers.

A new e‑service has been launched. The new ser­vice is avail­able under the link “Login for generation/bulk can­cel­la­tion of dema­te­ri­al­ized CST Forms (‘C’ or ‘F’ Forms)” under e‑Service link of “e‑Forms (CST Forms)”. So the deal­er can log in and select this link and pro­vide peri­od of the orig­i­nal return which they need to revise. Then they can instant­ly choose to can­cel in bulk ‘C’ and ‘F’ Forms gen­er­at­ed ear­li­er. After fil­ing of the revised return they can re-gen­er­ate the cor­rect ‘C’ and ‘F’ Forms as per the new revised return.

This new e‑service shall start with imme­di­ate effect.

Sd/-11/05/2015

(Bin­od Kumar)

Com­mis­sion­er, Com­mer­cial Tax­es, W.B.

Memo. No. 400CT/PRO

Date: 11.05.2015

3C/PRO/2012

Copy for­ward­ed for infor­ma­tion to the Sr.JCCT/ISD for infor­ma­tion and for upload­ing it on the offi­cial as well as inter­nal web­site of the Direc­torate for infor­ma­tion of all con­cerned. Sd/-11/05/2015 (Adesh Kumar) Sr.JCCT & PRO