Amnesty Scheme of GST in West Bengal

NOTIFICATION

No. 331-F.T., the 2nd day of March 2020.–In exercise of the power conferred by section 15 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (West Ben. Act IV of 1999), the Governor is pleased hereby to make with immediate effect, the following amendments in the West Bengal Sales Tax (Settlement of Dispute) Rules, 1999, issued with this Department notification No. 1749-F.T. dated the 16th day of June 1999, as subsequently amended (hereinafter referred to as the said rules):–

Amendments

In the said rules –

(1) in rule 2 –

(a) in clause (a) –

(i) for the words and figures “on the 31st day of October 2018”, substitute the words and figures “on the 31st day of January 2020”;

(ii) in sub-clause (ii), for the words and figures “on or before the 31st day of March 2014”, substitute the words and figures “on or before the 31st day of January 2020”;

(b) for clause (bb), substitute the following clause:–

‘(bb) “revision pending”, for the purpose of section 4A, means any application relating to any arrear tax, interest, late fee or penalty in dispute pending before the West Bengal Taxation Tribunal, or the High Court, or the Supreme Court, on the 31st day of January 2020 relating to any period up to the 30th day of June 2017;

Related Topic:
Amnesty Scheme of Rajasthan

(2) in rule 4 –

(a) in sub-rule (1), in clause (l), for the words, letters, figures and brackets “item (B) of sub-clause (ii) of clause (a) of sub-section (1) of section 7”, substitute the words, letters, figures and brackets “item (B) of sub-clause (i) or item (B) of sub-clause (ii), of clause (a), or proviso to sub-clause (i) of clause (aa), of sub-section (1) of section 7, as the case may be”;

(b) in sub-rule (2) –

(i) in the second proviso, for the words and figures “on the 31st day of October 2018” wherever they occur, substitute the words and figures “on the 31st day of January 2020”;

(ii) for the third proviso, substitute the following proviso : –

“Provided also that if an applicant opts to pay the amount in instalments as referred to in item (B) of sub-clause (i) or item (B) of sub-clause (ii), of clause (a), or proviso to sub-clause (i) of clause (aa), of sub-section (1) of section 7, as the case may be, he shall furnish a prayer in Annexure I appended to Form 1 for granting such instalment and shall pay the amount in instalments along with the interest payable if any while making payment of such monthly instalments:”

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