Mandatory Submission of Return using Digital Signature under WBVAT

In its con­tin­u­ous endeav­our to pro­mote e‑governance among cit­i­zens, the Direc­torate has decid­ed to extend the facil­i­ty of sub­mis­sion of return using dig­i­tal sig­na­ture to larg­er num­ber of reg­is­tered deal­ers with effect from quar­ter end­ing 30th June, 2016. Accord­ing­ly the West Ben­gal Val­ue Added Tax Rules 2005, has been amend­ed through Noti­fi­ca­tion No. 1024‑F.T. dat­ed 21.07.2016.

Accord­ing to the amend­ment, all reg­is­tered deal­ers fil­ing return in Form 14/14D/15/15R hav­ing turnover of sales or con­trac­tu­al trans­fer price or both in the imme­di­ate pre­vi­ous year, i.e., 2015–16, in excess of rupees fifty lakhs or hav­ing reg­is­tra­tion under the Com­pa­nies Act, 1956, or the Com­pa­nies Act, 2013, shall have to fur­nish return using DIGITAL SIGNATURE manda­to­ri­ly from quar­ter end­ing 30th June, 2016, in terms of amend­ed rule 34A(3) of WBVAT Rules, 2005. These deal­ers need not sub­mit any signed hard copy of the said return fur­nished on line or the acknowl­edge­ment there­of, at the Charge Office/ LTU/ Cen­tral Sec­tion, as the case may be.

All reg­is­tered deal­ers falling under the cat­e­go­ry as men­tioned above, who do not have Dig­i­tal Sig­na­ture Cer­tifi­cate (DSC), are request­ed to pro­cure the same and get it reg­is­tered with this Direc­torate imme­di­ate­ly to avail of the ser­vice. DSC reg­is­tra­tion with the Direc­torate can be done using the web­site www.wbcomtax.gov.in

Reg­is­tered deal­ers not falling under the above cat­e­go­ry, may also sub­mit return elec­tron­i­cal­ly using DSC, or alter­na­tive­ly send the sin­gle page signed acknowl­edge­ment in Form 14e/15e/15Re, as the case may be, to Cen­tral Receiv­ing Sec­tion at the address not­ed there­in so that it reach­es the said address with­in fif­teen days from the expiry of the due date of fur­nish­ing the return electronically.

Thus, the need for fil­ing of hard copy of the entire return is done away with. We expect a sav­ing of approx­i­mate­ly 5 crore pages of print­ing every year. All deal­ers are advised to obtain DSC at the ear­li­est convenience.

TRADE CIRCULAR NO. 05/2016 DATED: 25.07.2016