Section 32 in West Bengal Value Added Tax Act, 2003
32. Furnishing of return by dealer.
(1)Every dealer liable to pay tax under the Act of every other dealer, if so required by the Commissioner by a notice served in the prescribed manner, shall furnish such returns by such dates and to such authority as may be prescribed.(2)Every dealer required by sub-section (1) to furnish a return shall, before furnishing such return, payable for amount of the net tax and interest, if any, payable according to such return, in the manner as provided in section 31 and shall furnish along with such return, a receipt from the appropriate Government Treasury referred to in that section showing the payment of such amount:Provided that where a dealer is required by sub-section (1) to furnish return for any return period is unable to make payment of the full amount of the net tax or interest payable according to such return, such dealer shall furnish return without making payment of the full amount of the net tax or interest payable according to such return along with an application that using the reasons to the Commissioner for extension of time for making payment of the unpaid amount of net tax or interest payable upto the extended date of payment:Provided further that the Commissioner may, if he is satisfied on the reasons adduced by the dealer in the application referred to in the first proviso, extend, by an order in writing, the time for making payment of such unpaid amount of the net tax and interest if any, payable thereon on such terms and conditions as he may deem fit and proper.(3)If any dealer who has furnished a return under sub-section (1) , discovers any omission or error in any return furnished by him, he may, at any time before the date prescribed for furnishing of the next return by him, furnish a revised return, and if the revised return shows a greater amount of net tax or interest to be payable than what was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount or the amount of net tax and interest if any, payable thereon in the manner as provided in section 31.(4)Where it deduction of an amount is made under sub-section (1) of section 40 from the payment of any sum to a dealer for execution of the works contract, and such amount is deposited under sub-section (2) of tax section, the deduction of such amount shall be deemed to be a payment of tax by such dealer on the date of such deduction, and he shall furnish along with his return required under sub-section (1) of this section, in respect of such amount a copy of the certificate of deduction referred to in sub-section (3) of section 40, duly certified by such dealer, as a proof of such payment of tax:Provided that where a dealer does not received the certificate of deduction under sub-section (3) of section 40 on all before the prescribed date of furnishing of return for a return period, he shall furnish return stating the fact in writing, and shall undertake to furnish the copy of such certificate of deduction within fifteen days from issue of such certificate to him under sub-section (3) of section 40.(5)A dealer liable to pay tax under sub-section (1) or sub-section (2) , as the case may be, of section 10 but not yet registered, shall furnish return in respect of the return period starting on or from such appointed day and pay tax in accordance with the provisions of this Act.
