Thursday, June 23, 2011

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
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. Name of the Office Office Code
1 Corporate Division 20
2 Chinabazar 24
3 Monoharkatra 25
4 N.S. Road 26
5 Rajakatra 27
6 Strand Road 28
7 Ballygunge 39
8 Beliaghata 40
9 Bhabanipur 41
10 New Market 42
11 Park Street 43
12 Taltala 44
13 Esplanade 45
14 Fairle Place 46
15 Lalbazar 47
16 Lyons Range 48
17 N.D. Sarani 49
18 Radhabazar 50
19 Amratala 51
20 Armenian Street 52
21 Bowbazar 53
22 Chandni Chawk 54
23 College Street 55
24 Colootola 56
25 Ezra Street 57
26 Princep Street 58
27 Sealdah 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), 3. Safescript, 4. TCS, 5. MTNL,
6. Customs & Central Exercise, 7. IDRBT
The respective web addresses of those CAs are provided below:

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
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.



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