No. WB(Part-III)/2017/SAR-37 The Kolkata Gazette

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Registered No. WB/SC-247No. naryPublished by AuthoritySRAVANA 19]THURSDAY, AUGUST 10, 2017[SAKA 1939PART III—Acts of the West Bengal Legislature.GOVERNMENT OF WEST BENGALLAW DEPARTMENTLegislativeNOTIFICATIONNo. 976-L.—10th August, 2017.—The following Act of the West Bengal Legislature, having been assented to bythe Governor, is hereby published for general information:—West Bengal Act XXVIII of 2017THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017.CONTENTSCHAPTER IPRELIMINARYSection1. Short title, extent, commencement.2. Definitions.CHAPTER IIADMINISTRATION3. Officers under this Act.4. Appointment of officers.5. Powers of officers.6. Authorisation of officers of central tax as proper officer in certain circumstances.

2THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.CHAPTER IIILEVY AND COLLECTION OF TAXSection7. Scope of supply.8. Tax liability on composite and mixed supplies.9. Levy and collection.10. Composition levy.11. Power to grant exemption from tax.CHAPTER IVTIME AND VALUE OF SUPPLY12. Time of supply of goods.13. Time of supply of services.14. Change in rate of tax in respect of supply of goods or services.15. Value of taxable supply.CHAPTER VINPUT TAX CREDIT16. Eligibility and conditions for taking input tax credit.17. Apportionment of credit and blocked credits.18. Availability of credit in special circumstances.19. Taking input tax credit in respect of inputs and capital goods sent for job work.20. Manner of distribution of credit by Input Service Distributor.21. Manner of recovery of credit distributed in excess.CHAPTER VIREGISTRATION22. Persons liable for registration.23. Persons not liable for registration.24. Compulsory registration in certain cases.25. Procedure for registration.26. Deemed registration.27. Special provisions relating to casual taxable person and non-resident taxableperson.28. Amendment of registration.29. Cancellation of registration.30. Revocation of cancellation of registration.[PART III

PART III]THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.CHAPTER VIITAX INVOICE, CREDIT AND DEBIT NOTESSection31.32.33.34.Tax invoice.Prohibition of unauthorised collection of tax.Amount of tax to be indicated in tax invoice and other documents.Credit and debit notes.CHAPTER VIIIACCOUNTS AND RECORDS35. Accounts and other records.36. Period of retention of accounts.CHAPTER shing details of outward supplies.Furnishing details of inward supplies.Furnishing of returns.First Return.Claim of input tax credit and provisional acceptance thereof.Matching, reversal and reclaim of input tax credit.Matching, reversal and reclaim of reduction in output tax liability.Annual return.Final return.Notice to return defaulters.Levy of late fee.Goods and services tax practitioners.CHAPTER XPAYMENT OF TAX49.50.51.52.53.Payment of tax, interest, penalty and other amounts.Interest on delayed payment of tax.Tax deduction at source.Collection of tax at source.Transfer of input tax credit.CHAPTER XIREFUNDS54.55.56.57.58.Refund of tax.Refund in certain cases.Interest on delayed refunds.Consumer Welfare Fund.Utilisation of Fund.3

4THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.CHAPTER XIIASSESSMENTSection59. Self-assessment.60. Provisional assessment.61. Scrutiny of returns.62. Assessment of non-filers of returns.63. Assessment of unregistered persons.64. Summary assessment in certain special cases.CHAPTER XIIIAUDIT65. Audit by tax authorities.66. Special audit.CHAPTER XIVINSPECTION, SEARCH, SEIZURE AND ARREST67. Power of inspection, search and seizure.68. Inspection of goods in movement.69. Power to arrest.70. Power to summon persons to give evidence and produce documents.71. Access to business premises.72. Officers to assist proper officers.CHAPTER XVDEMANDS AND RECOVERY73. Determination of tax not paid or short paid or erroneously refunded or inputtax credit wrongly availed or utilised for any reason other than fraud or anywilful misstatement or suppression of facts.74. Determination of tax not paid or short paid or erroneously refunded or inputtax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts.75. General provisions relating to determination of tax.76. Tax collected but not paid to Government.77. Tax wrongfully collected and paid to Central Government or State Government.78. Initiation of recovery proceedings.79. Recovery of tax.80. Payment of tax and other amount in instalments.81. Transfer of property to be void in certain cases.82. Tax to be first charge on property.[PART III

PART III]THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.Section83. Provisional attachment to protect revenue in certain cases.84. Continuation and validation of certain recovery proceedings.CHAPTER XVILIABILITY TO PAY IN CERTAIN CASES85. Liability in case of transfer of business.86. Liability of agent and principal.87. Liability in case of amalgamation or merger of companies.88. Liability in case of company in liquidation.89. Liability of directors of private company.90. Liability of partners of firm to pay tax.91. Liability of guardians, trustees etc.92. Liability of Court of Wards, etc.93. Special provisions regarding liability to pay tax, interest or penalty in certaincases.94. Liability in other cases.CHAPTER XVIIADVANCE RULING95. Definitions.96. Constitution of Authority for Advance Ruling.97. Application for Advance Ruling.98. Procedure on receipt of application.99. Constitution of Appellate Authority for Advance Ruling.100. Appeal to Appellate Authority.101. Orders of Appellate Authority.102. Rectification of Advance Ruling.103. Applicability of Advance Ruling.104. Advance Ruling to be void in certain circumstances.105. Powers of Authority and Appellate Authority.106. Procedure of Authority and Appellate Authority.CHAPTER XVIIIAPPEALS AND REVISION107. Appeals to Appellate Authority.108. Powers of Revisional Authority.109. Appellate Tribunal and Benches thereof.110. President and Members of Appellate Tribunal, their qualification, appointment,conditions of service, etc.5

6THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.Section111. Procedure before Appellate Tribunal.112. Appeals to Appellate Tribunal.113. Orders of Appellate Tribunal.114. Financial and administrative powers of State President.115. Interest on refund of amount paid for admission of appeal.116. Appearance by authorised representative.117. Appeal to High Court.118. Appeal to Supreme Court.119. Sums due to be paid notwithstanding appeal, etc.120. Appeal not to be filed in certain cases.121. Non appealable decisions and orders.CHAPTER XIXOFFENCES AND PENALTIES122. Penalty for certain offences.123. Penalty for failure to furnish information return.124. Fine for failure to furnish statistics.125. General penalty.126. General disciplines related to penalty.127. Power to impose penalty in certain cases.128. Power to waive penalty or fee or both.129. Detention, seizure and release of goods and conveyances in transit.130. Confiscation of goods or conveyances and levy of penalty.131. Confiscation or penalty not to interfere with other punishments.132. Punishment for certain offences.133. Liability of officers and certain other persons.134. Cognizance of offences.135. Presumption of culpable mental state.136. Relevancy of statements under certain circumstances.137. Offences by Companies.138. Compounding of offences.CHAPTER XXTRANSITIONAL PROVISIONS139. Migration of existing taxpayers.140. Transitional arrangements for input tax credit.141. Transitional provisions relating to job work.142. Miscellaneous transitional provisions.[PART III

PART III]THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017The West Bengal Goods and Services Tax Act, 2017.CHAPTER XXIMISCELLANEOUSSection143. Job work procedure.144. Presumption as to documents in certain cases.145. Admissibility of micro films, facsimile copies of documents and computerprintouts as documents and as evidence.146. Common Portal.147. Deemed Exports.148. Special procedure for certain processes.149. Goods and services tax compliance rating.150. Obligation to furnish information return.151. Power to collect statistics.152. Bar on disclosure of information.153. Taking assistance from an expert.154. Power to take samples.155. Burden of Proof.156. Persons deemed to be public servants.157. Protection of action taken under this Act.158. Disclosure of information by a public servant.159. Publication of information in respect of persons in certain cases.160. Assessment proceedings, etc. not to be invalid on certain grounds.161. Rectification of errors apparent on the face of record.162. Bar on jurisdiction of civil courts.163. Levy of fee.164. Power of Government to make rules.165. Power to make regulations.166. Publishing of rules, regulations and notifications.167. Delegation of powers.168. Power to issue instructions or directions.169. Service of notice in certain circumstances.170. Rounding off of tax etc.171. Anti-profiteering Measure.172. Removal of difficulties.173. Repeal.174. Savings.175. Repeal and savings.SCHEDULE I:Activities to be treated as supply even if made without consideration.SCHEDULE II: Activities to be treated as supply of goods or supply of services.SCHEDULE III: Activities or transactions which shall be treated neither as a supplyof goods nor a supply of services.7

8THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017[PART IIIThe West Bengal Goods and Services Tax Act, 2017.(Chapter I.—Preliminary.—Sections 1, 2.)West Bengal Act XXVIII of 2017THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017.[Passed by the West Bengal Legislature.][Assent of the Governor was first published in the Kolkata Gazette,Extraordinary, of the 10th August, 2017.]An Act to make a provision for levy and collection of tax on intra-State supply ofgoods or services or both by the State of West Bengal and the matters connectedtherewith or incidental thereto.WHEREAS it is expedient to make a provision for levy and collection of tax onintra-State supply of goods or services or both by the State of West Bengal and thematters connected therewith or incidental thereto;It is hereby enacted in the Sixty-eighth Year of the Republic of India, by theLegislature of West Bengal, as follows:—CHAPTER IPRELIMINARYShort title,extent andcommencement.1. (1) This Act may be called the West Bengal Goods and Services Tax Act,2017.(2) It extends to the whole of the State of West Bengal.(3) The provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30,139, 146 and 164 of this Act, shall be deemed to have come into force with effectfrom the 22nd day of June, 2017 and provisions of sections 6 to 9, 11 to 21, 31 to 41,42 [except the proviso to sub-section (9) of section 42], 43 [except the proviso to subsection (9) of section 43], 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174, shallbe deemed to have come into force with effect from the 1st day of July, 2017 andremaining provisions of this Act shall come into force on such date as the StateGovernment may, by notification in the Official Gazette, appoint:Provided that different dates may be appointed for different provisions of this Act(except sections mentioned hereinabove) and any reference in any such provision tothe commencement of this Act shall be construed as a reference to the coming intoforce of that provision.Definitions.2. In this Act, unless the context otherwise requires,––(1) “actionable claim” shall have the same meaning as assigned to it in section 3of the Transfer of Property Act, 1882;(2) “address of delivery” means the address of the recipient of goods or servicesor both indicated on the tax invoice issued by a registered person for delivery of suchgoods or services or both;(3) “address on record” means the address of the recipient as available in therecords of the supplier;(4) “adjudicating authority” means any authority, appointed or authorised to passany order or decision under this Act, but does not include the Commissioner, theRevisional Authority, the Authority for Advance Ruling, the Appellate Authority forAdvance Ruling, the Appellate Authority and the Appellate Tribunal;(5) “agent” means a person, including a factor, broker, commission agent, arhatia,del credere agent, an auctioneer or any other mercantile agent, by whatever namecalled, who carries on the business of supply or receipt of goods or services or both onbehalf of another;(6) “aggregate turnover” means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reversecharge basis), exempt supplies, exports of goods or services or both and inter-Statesupplies of persons having the same Permanent Account Number, to be computed onall India basis but excludes central tax, State tax, Union territory tax, integrated tax andcess;4 of 1882.

PART III]THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 20179The West Bengal Goods and Services Tax Act, 2017.(Chapter I.—Preliminary.—Section 2.)(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakescultivation of land—(a) by own labour, or(b) by the labour of family, or(c) by servants on wages payable in cash or kind or by hired labour underpersonal supervision or the personal supervision of any member of thefamily;(8) “Appellate Authority” means an authority appointed or authorised to hear appealsas referred to in section 107;(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunalas referred to in section 109;(10) “appointed day” means the date on which the provisions of this Act shallcome into force;(11) “assessment” means determination of tax liability under this Act and includesself-assessment, re-assessment, provisional assessment, summary assessment and bestjudgement assessment;(12) “associated enterprises” shall have the same meaning as assigned to it in section92A of the Income-tax Act, 1961;43 of 1961.(13) “audit” means the examination of records, returns and other documentsmaintained or furnished by the registered person under this Act or the rules madethereunder or under any other law for the time being in force to verify the correctnessof turnover declared, taxes paid, refund claimed and input tax credit availed, and toassess his compliance with the provisions of this Act or the rules made thereunder;(14) “authorised bank” shall mean a bank or a branch of a bank authorised by theCentral Government to collect the tax or any other amount payable under this Act;(15) “authorised representative” means the representative as referred to undersection 116;(16) “Board” means the Central Board of Excise and Customs constituted underthe Central Boards of Revenue Act, 1963;(17) “business” includes—(a) any trade, commerce, manufacture, profession, vocation, adventure, wageror any other similar activity, whether or not it is for a pecuniary benefit;(b) any activity or transaction in connection with or incidental or ancillary tosub-clause (a);(c) any activity or transaction in the nature of sub-clause (a), whether or notthere is volume, frequency, continuity or regularity of such transaction;(d) supply or acquisition of goods including capital goods and services inconnection with commencement or closure of business;(e) provision by a club, association, society, or any such body (for asubscription or any other consideration) of the facilities or benefits to itsmembers;(f) admission, for a consideration, of persons to any premises;(g) services supplied by a person as the holder of an office which has beenaccepted by him in the course or furtherance of his trade, profession orvocation;(h) services provided by a race club by way of totalisator or a licence to bookmaker in such club; and(i) any activity or transaction undertaken by the Central Government, a StateGovernment or any local authority in which they are engaged as publicauthorities;54 of 1963.

10THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017[PART IIIThe West Bengal Goods and Services Tax Act, 2017.(Chapter I.—Preliminary.—Section 2.)(18) “business vertical” means a distinguishable component of an enterprise thatis engaged in the supply of individual goods or services or a group of related goods orservices which is subject to risks and returns that are different from those of the otherbusiness verticals.Explanation.––For the purposes of this clause, factors that should be considered indetermining whether goods or services are related include–(a) the nature of the goods or services;(b) the nature of the production processes;(c) the type or class of customers for the goods or services;(d) the methods used to distribute the goods or supply of services; and(e) the nature of regulatory environment (wherever applicable), includingbanking, insurance or public utilities;(19) “capital goods” means goods, the value of which is capitalised in the books ofaccount of the person claiming the input tax credit and which are used or intended to beused in the course or furtherance of business;(20) “casual taxable person” means a person who occasionally undertakestransactions involving supply of goods or services or both in the course or furtheranceof business, whether as principal, agent or in any other capacity, in the taxable territorywhere he has no fixed place of business;(21) “central tax” means the central goods and services tax levied under section 9of the Central Goods and Services Tax Act;(22) “cess” shall have the same meaning as assigned to it in the Goods and ServicesTax (Compensation to States) Act;(23) “chartered accountant” means a chartered accountant as defined in clause (b)of sub-section (1) of section 2 of the Chartered Accountants Act, 1949;38 of 1949.(24) “Commissioner” means the Commissioner of State tax appointed undersection 3;(25) “Commissioner in the Board” means the Commissioner referred to in section168 of the Central Goods and Services Tax Act;(26) “common portal” means the common goods and services tax electronic portalreferred to in section 146;(27) “common working days” shall mean such days in succession which are notdeclared as gazetted holidays by the Central Government or the Government of WestBengal;(28) “company secretary” means a company secretary as defined in clause (c) ofsub-section (1) of section 2 of the Company Secretaries Act, 1980;(29) “competent authority” means such authority as may be notified by theGovernment;(30) “composite supply” means a supply made by a taxable person to a recipientconsisting of two or more taxable supplies of goods or services or both, or anycombination thereof, which are naturally bundled and supplied in conjunction witheach other in the ordinary course of business, one of which is a principal supply.Illustration: Where goods are packed and transported with insurance, the supply ofgoods, packing materials, transport and insurance is a composite supply and supply ofgoods is a principal supply;56 of 1980.

PART III]THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 201711The West Bengal Goods and Services Tax Act, 2017.(Chapter I.—Preliminary.—Section 2.)(31) “consideration” in relation to the supply of goods or services or both includes—(a) any payment made or to be made, whether in money or otherwise, inrespect of, in response to, or for the inducement of, the supply of goods orservices or both, whether by the recipient or by any other person but shallnot include any subsidy given by the Central Government or a StateGovernment;(b) the monetary value of any act or forbearance, in respect of, in responseto, or for the inducement of, the supply of goods or services or both, whetherby the recipient or by any other per

PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 976-L.—10th August, 2017.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— Kolkata The Gazette. 2 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 [PART III The West Bengal Goods .

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