TaxTMI 
TaxTMI 
West Bengal Taxation Laws (Amendment) Act, 2018
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....hort title and commencement. 1. (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2018. (2) Save as otherwise provided, this section shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (Amendment of West Ben. Act IV of 1999.),- (1) in the long title, for the words, figures and brackets "arrear tax or penalty under the Central Sales Tax Act, 1956 (74 of 1956)", the words, figures and brackets "arrear tax, late fee, interest or penalty under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the West Bengal Tax on Entry of Goods into the Local Areas Act, 2012 (West Ben. Act I of 2012) and the Central Sales Tax Act, 1956 (74 of 1956)" shall be substituted; (2) in section 2, in sub-sectio....
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....n (1), the following sub-section shall be substituted :- '(1) Where any application is pending before the West Bengal Taxation Tribunal established under section 3 of the West Bengal Taxation Tribunal Act, 1987 (West Ben. Act VIII of 1987) (hereinafter referred to as the Tribunal), or the High Court, or the Supreme Court, on the 31st day of October, 2018, in respect of- (a) a proceeding for recovery of arrears of dues which has been referred to a Certificate Officer under the Bengal Public Demands Recovery Act, 1913 or to a Tax Recovery Officer under the relevant Act, on or before the 31st day of March, 2014; (b) any case where any tax, interest, late fee or penalty due from any applicant is in dispute in respect of any period ending on or before the 30th day of June, 2017, under the relevant Act or any other proceeding has been made relating to any period ending on or before the 30th day of June, 2017, other than a proceeding for recovery of arrears of dues which has been referred to a Certificate Officer under the Bengal Public Demands Recovery Act, 1913 or to a Tax Recovery Officer under the relevant Act, after 31st day of March, 2014, suc....
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....he revisional authority before whom the appeal or revision", the words "appellate authority, the revisional authority or the reviewing authority before whom the appeal, revision or review" shall be substituted; (d) in sub-section (5), for the words "arrear tax, penalty or interest", the words "arrear tax, penalty, late fee or interest" shall be substituted; (6) in section 6, in sub-section (1), for the words "arrear tax, penalty or interest", the words "arrear tax, penalty, late fee or interest" shall be substituted; (7) in section 7,- (a) in sub-section (1), - (i) in clause (a),- (A) after sub-clause (i), the following sub-clause shall be inserted :- "(ia) to any arrear tax which otherwise is admitted by the assessee in the return furnished, or in writing before any authority, at the rate of hundred per centum, or the actual amount paid in respect of such arrear tax in dispute, whichever is higher;"; (B) for sub-clause (ii), the following sub-clause shall be substituted :- "(ii) to any other arrear tax in dispute not covered in sub-clause (i), or sub-clause (ia),- (A) at the rate of thirty-fi....
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....ispute relates to the relevant Act referred to in sub-clause (v) of clause (e) of sub-section (1) of section 2 and an application has been made under this Act in respect of such penalty in dispute, the arrear penalty in dispute shall be waived."; (8) in section 8, to sub-section (1), the following proviso shall be added :- "Provided also that the period of fifteen working days as mentioned in this sub-section shall be counted from the date of submission of proof of payment made in instalments as mentioned in sub-section (la) of section 5."; (9) in section 10,- (a) in the heading, for the words "appeal and revision" the words "appeal, revision and review" shall be substituted; (b) for the words "appeal or revision" the words "appeal, revision or review" shall be substituted; (c) for the words "the appellate or the revisional authority" the words "the appellate or the revisional or the reviewing authority" shall be substituted; (10) in section 11,- (a) in the heading, for the words "appellate and revisional" the words "appellate, revisional and reviewing" shall be substituted; (b) for the words "appellat....
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.... furtherance of business;", the word "and" shall be inserted and shall always be deemed to have been inserted; (ii) in clause (c), after the words "a consideration", the word "and" shall be omitted and shall always be deemed to have been omitted; (iii) clause (d) shall be omitted and shall always be deemed to have been omitted; (b) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted :- "(1A) Where certain activities or transactions, constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II."; (c) in sub-section (3), for the words, figures and brackets "sub-sections (1) and (2)", the words, figures, letter and brackets "sub-sections (1), (1A) and (2)" shall be substituted; (3) in section 9, for sub-section (4), the following sub-section shall be substituted :- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or ....
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.... services are provided by the supplier to any person on the direction of and on account of such registered person."; (b) in clause (c), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted; (8) in section 17,- (a) in sub-section (3), the following Explanation shall be inserted :- 'Explanation .- For the purposes of this sub-section, the expression "value of exempt supply" shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the said Schedule.'; (b) in sub-section (5),- (i) for clause (a), the following clauses shall be substituted :- "(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely :- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used- ....
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.... (10) in section 22,- (a) in sub-section (1), after the proviso, the following proviso shall be inserted :- "Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover."; (b) in the Explanation, in clause (iii), after the words "Constitution", the words "except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand" shall be inserted; (11) in section 24, in clause (x), after the words "commerce operator" the words and figures "who is required to collect tax at source under section 52" shall be inserted. (12) in section 25,- (a) in sub-section (1), after the proviso, the following proviso shall be inserted :- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a Special Economic ....
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....(a) in sub-section (1),- (i) for the words "in such form and manner as may be prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted; (ii) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted; (iii) the following proviso shall be inserted :- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (b) in sub-section (7), the following proviso shall be inserted :- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (c) in sub-section (9),- (i) for the words "in the return to be furnished for the month or quarter du....
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....cedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.". (18) in section 48, in sub-section (2), after the word and figures "section 45", the words "and to perform such other functions" shall be inserted. (19) in section 49,- (a) in sub-section (2), for the word and figures "section 41", the words, letter and figures "section 41 or section 43 A" shall be substituted; (b) in sub-section (5),- (i) in clause (c), the following proviso shall be inserted :- "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"; (ii) in clause (d), the following proviso shall be inserted :- ....
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....n" shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'; (24) in section 107, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of twenty-five crore rupees," shall be inserted; (25) in section 112, in sub-section (8), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of fifty crore rupees," shall be inserted; (26) in section 129, in sub-section (6), for the words "seven days", occuring in two places, the words "fourteen days" shall be substituted; (27) in section 143, in sub-section (1), in clause (b), after the proviso, the followng proviso shall be inserted :- "Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively."; (28) in Schedule I, in paragraph 4, for the words "taxable person", the word "person" shall be substituted; (29) in Schedule II, in the heading, after the word "ACTIVITIES", the ....