Online Application for the issue of Central Sales Tax related Declaration Forms or Certificates and Way Bills under VAT Act. The Directorate of Commercial Taxes is going to offer two more electronic services to you within a couple of months. If you have any requirement of CST related Declaration Forms or Certificates (like Form ‘C’, ‘E-I’, ‘E-II’, ‘F’ and ‘H’) or Way Bill in Form 50, you may apply for issue of the same electronically through the Directorate’s website www.wbcomtax.gov.in instead of presenting the application physically before the prescribed authority and receiving the Forms from respective issue-counters. The initial plan is to issue CST related Declaration Forms/ Certificates and Way Bills on electronic application received from dealers under Corporate Division and the Charge Offices located at the Sales Tax Building Complex at 14, Beliaghata Road, Kolkata-700015. In other words, the dealers registered under the following offices will initially be covered:Sl. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Name of the Office Corporate Division Chinabazar Monoharkatra N.S. Road Rajakatra Strand Road Ballygunge Beliaghata Bhabanipur New Market Park Street Taltala Esplanade Fairle Place Lalbazar Lyons Range N.D. Sarani Radhabazar Amratala Armenian Street Bowbazar Chandni Chawk College Street Colootola Ezra Street Princep Street Sealdah Office Code 20 24 25 26 27 28 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59
Dealers selected for the purpose are being sent letters individually intimating their User-id and Password. However, the dealers already selected for e-filing of VAT Returns, will use the User-id provided earlier by the Directorate and the Password
initially provided by the Directorate and thereafter changed by them. The User-id provided by the Directorate and the changed Password in connection with one e-service will hold good for ALL e-services so far offered by the Directorate and to be offered in future. If you are not selected for the purpose, but you received C.S.T. related Forms or Way Bills during 2007-08, there are two options for you. If you wish to get supplies of the Forms or Way Bills, you may obtain the same making application physically as of now or you may apply online to the prescribed authority of the Directorate requesting to provide you the User-id and Password through your e-mail address so that you may file application for the issue of Forms/ way Bills electronically. If you are a fresh applicant, that is, you did not get any Form/ Way Bill previously, you will have the same two options as indicated above, available with you till the Directorate selects you for online application only. If you are registered on or after 01.09.2008, you will get supplies of the Forms and Way Bills from the Charge Office for the period of one year from the date of registration in the usual way. This would continue even after one year unless you are selected by the Directorate for compulsory online application or you yourself opt for filing the application online. The names of the dealers already selected for the purpose of filing applications online, have been displayed in the website under the head, “List of Dealers selected for online application for CST Forms & Way Bills”. If you are a selected dealer and have received the communication dated 18/08/2008 from the Directorate in this respect, you may please get ready with the following: 1) Internal Infrastructure: Some internal infrastructure would be required at your end for the purpose. You will have to procure a Personal Computer and a Broadband Internet connection (if you do not have now). The PC should have Windows XP as the operating system. 2) Digital Signature Certificate: In addition to the above, if you are a bulk user of Forms/ Way Bills, i.e., if you had taken twenty five or more ‘C’ Forms and/or one hundred or more Way Bills during 2007-08, you will have to obtain Digital Signature Certificate from the appropriate Certifying Authority for making application online. A licensed Certifying Authority (CA) issues the digital signature. Certifying Authority (CA) means a person/organisation who has been granted a license to issue a digital signature certificate under Section 24 of the Indian IT-Act 2000. At present the following seven organisations are authorized CA under CCA, Government of India. 1. NIC, 2. (n)Code Solutions CA(GNFC), 6. Customs & Central Exercise, 7. IDRBT 3. Safescript, 4. TCS, 5. MTNL,
The respective web addresses of those CAs are provided below: http://nicca.nic.in www.ncodesolutions.com www.safescrypt.com www.tcs-ca.tcs.co.in www.mtnltrustline.com www.icert.gov.in
The particulars of the Certifying Authority are available from the respective websites. It would be sufficient for the Commercial Taxes applications if the dealers obtain Class 2 Digital Signature Certificates (DSC) from the CA. Dealers who are required to obtain Digital Signature Certificates as mentioned above, will thereafter be required to register the fact of possessing the Digital Signature Certificates through the registration system to be available in the website www.wbcomtax.gov.in from the end of October, 2008. Names of the dealers required to obtain Digital Signature Certificate have been displayed in the Directorate’s website. Please note that all the dealers who would apply for the issue of CST related Forms/Certificates and Way Bills, will not be required to obtain Digital Signature Certificate for the time being. Initially only the bulk users who have been communicated/are being communicated to obtain the Digital Signature Certificate and whose names appear in the list of such dealers, would be required to obtain the same and register the fact of such possession, with the Directorate of Commercial Taxes. It is, however, advisable that all dealers who would apply for CST Forms or Way Bills may procure Digital Signature Certificates, which may be necessary for all applicants from the beginning of the next year. 3) Verification of the correctness of the Trade Name and address :If you are a selected dealer for this purpose or intend to use the facility by applying for the User-id and Password, in the meanwhile you may complete some other preliminary but important work. Please see in this website a link for verification of TIN (Taxpayer’s Identification No.). Please click on that link (TIN/Central Forms Search) and put your 11 digits VAT Registration No. The database shows your Trade Name and the address of the principal place of business. If you find that the information displayed is correct, no further action in this regard is necessary. If however, the Trade Name and/or address is/are different from the one(s) recorded on your certificate of registration, please approach the Help Desk of e-services (Main Building 3rd Floor, 14, Beliaghata Road, Kolkata – 15) along with an application, original copy of your Registration Certificate and a Xerox thereof to get the Trade Name / Address corrected instantaneously. This is very important, as the Forms and Way Bills would be delivered only at the correct address of your principal place of business. In addition, all future correspondences by the Directorate will be made at the principal place of business only. 4. Intimation to the Directorate about authorized representative, if any, who would receive delivery of Forms. In the proposed system, a dealer will apply for CST related Forms or Way Bills along with other required particulars. The prescribed authority after considering the application form and the particulars, will issue the Forms as per requirement and the Forms will be delivered by the Department of Post to the dealer at his principal place of business. The delivery will be addressee specific, that is, only to the applicant-dealer. However, the applicant dealer may authorize maximum of only two of his representatives to take delivery of the Forms physically. The name(s) of such representative(s) and his/their signature(s) should be got recorded in the Directorate’s records beforehand.
5. Special Provision This facility of online application and delivery of the Forms at the business premises will stand automatically withdrawn/ suspended in the following cases:(i) The dealer has defaulted in submission of Returns (ii) The dealer has defaulted in payment of tax (iii) In case of misuse of the Forms including loss thereof (iv) Adverse finding made or discrepancies detected by an investigation agency against the dealer. Such dealers would be reverted to the old system and have to procure CST Forms/ Way Bills from a Centralized Unit being set up for the purpose. 6. Fee A fee would be fixed for the purpose of issue and delivery of the Forms/ Way Bills. The fee will have to be paid in one time in a financial year and will not depend on the number of Forms issued or number of times applied for. The fee is to be payable in favour of Commissioner, Commercial Taxes, West Bengal by Demand Draft to be payable in Kolkata. Notification in this respect would be issued shortly. All the procedural details in respect of issue of CST related Forms and Way Bills under VAT Act would be available shortly in the website under the link ‘User’s Manual for online application for CST Forms/Way Bills’. Please note that this online application facility, obviously, will be available to you anytime and anywhere (24 x 7) and you will not be bothered about office hours, Sundays and Holidays. Thus the online application system will save your time, energy and money and ensure transparency. So get ready to apply online for CST related Forms and /or Way Bills. Please stand by the next announcement in this website as well as through the leading dailies of West Bengal.
PAY YOUR DUE TAXES IN TIME. PAY IT ONLINE WHEREVER POSSIBLE.