Amendment status not verified — confirm the current text below against the official source.
(1) Where it appears to the proper officerthat any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid orwhichhas been so short paid or to whom the refund has erroneously been made, or who has wrongly availed orutilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder: Provided that no notice shall be issued, ifthe tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees. (2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date forfurnishing ofannual return forthe financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details oftax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service ofnotice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. (5) The penalty in case where any tax which has not been paid or short paid or erroneously refunded, orwhere input tax credit has been wrongly availed orutilised, (i) for any reason, other than the reason of fraud or any wilful-misstatement orsuppression offacts to evade tax, shall be equivalent to ten per cent. of tax due from such person or ten thousand rupees, whichever is higher; (ii) for the reason offraud or any wilful-misstatement or suppression offacts to evade tax shall be equivalent to the tax due from such person. (6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount oftax, interest and penalty due from such person and issue an order. (7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2): Provided that where the proper officer is not able to issue the order within the specified period, the Commissioner, or an officer authorised by the Commissioner seniorinrank to the properofficerbut not below the rank ofJoint CommissionerofState I ! PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) tax, may, having regard to the reasons for delay in issuance of the order under sub- section (6), to be recorded in writing, before the expiry ofthe specified period, extend the said period further by a maximum of six months. (8) The person chargeable with tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed orutilised for any reason, otherthan thereason offraud or any wilful-misstatement or suppression of facts to evade tax, may, (i) before service ofnoticeundersub-section (1), pay the amount oftax along with interest payable under section 50 of such tax on the basis ofhis own ascertainment ofsuch tax orthetax as ascertainedby theproperofficerand inform the proper officer in writing of such payment, and the proper officer, onreceipt ofsuch information shall not serveany noticeundersub- section (1) or the statement under sub-section (3), as the case may be, in respect ofthe tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 within sixty days ofissue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect ofthe said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may,- (i) before service ofnoticeunder sub-section (1), pay the amount oftax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. ofsuch tax on the basis ofhis own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions ofthis Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 and apenalty equivalent to twenty-five per cent. of such tax within sixty days of issue ofthe notice, and on doing so, all proceedings in respect ofthe said notice shall be deemed to be concluded; (iii) pay the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded. (10) Where the proper officer is of the opinion that the amount paid under clause (@) of sub-section (8) or clause (i) of sub-section (9) falls short ofthe amount actually payable, he shall proceed to issue the notice as provided forin sub-section (1) in respect of such amount which falls short of the amount actually payable. 7 8 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub-section (S) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. (12) The provisions of this section shall be applicable for determination of tax pertaining to the Financial Year 2024-25 onwards. Explanation 1.-For the purposes of this section,- (i) the expression "all proceedings in respect of the said notice" shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded. Explanation 2.-For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, orfailure to furnish any information on being asked for, in writing by the proper officer."; (28) in section 75,- (a) in sub-section (1), after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted; (b) aftersub-section (2), the following sub-section shallbe inserted, namely:- "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (S) of section 74A is not sustainable forthe reason thatthe charges offraud or any wilful- misstatement or suppression offacts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of section 74A."; (c) for sub-section (10), the following sub-section shall be substituted, namely: "(10) The adjudication proceedings shall be deemed to be concluded, if the orderis not issued within the period specified in sub-section (10) of section 73 or in sub-section (10) of section 74 or in sub-section (7) of section 74A."; (d) in sub-section (11), after the word and figures "section 74", the words, brackets, figures and letter "or sub-section (7) of section 74A" shall be inserted; (e) in sub-section (12), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (f) in sub-section (13), afterthe words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; [PARr III f 3 PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Goods and Services Tax (Amendment) Act, 2024. (Section 2.) (29) in section 104, in sub-section (1), in the Explanation, after the word and figures "section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted; (30) in section 107, (a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted; (b) in sub-section (11), in the second proviso, after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted; (31) in section 112,- (a) with effect from the 1st day ofAugust, 2024, in sub- section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, forfiling appeal before the Appellate Tribunal underthis Act, whichever is later." shall be inserted; (b) with effect from the 1st day ofAugust, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words ; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal underthis Act, whichever is later," shall be inserted; (c) in sub-section (6), afterthe words, brackets and figure "after the expiry of the period referred to in sub-section (l)", the words, brackets and figure "orpermit the filing ofan application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted; (d) in sub-section (8), in clause (b), @) for the words "twenty per cent.", the words "ten per cent." shall be substituted; (ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted; (32) in section 122, with effect from the 1st day of October, 2023, in sub-section (lB), for the words "Any electronic commerce operator who", the words and figures "Any electronic commerce operator, who is liable to collect tax at source under section 52," shall be substituted; (33) after section 122, the following section shall be inserted, namely: