Class II B Company Digital Signature Certificate (DSC) for VAT / Sales Tax Returns Filing in West Bengal

“Only Class II B (Class 2B) Company Digital Signature Certificate (DSC) will be registered for availing Directorate of Commercial Taxes eServices
w.e.f. 15.9.2013. All DSC issued by CA before 15.9.2013 on Individual basis can be registered for the purpose of availing Directorate of Commercial Taxes eServices.”

Mandatory Submission of Return using Digital Signature under WBVAT

In its continuous endeavour to promote e-governance among citizens, the Directorate has decided to extend the facility of submission of return using digital signature to larger number of registered dealers with effect from quarter ending 30th June, 2016. Accordingly the West Bengal Value Added Tax Rules 2005, has been amended through Notification No. 1024-F.T. dated 21.07.2016.

According to the amendment, all registered dealers filing return in Form 14/14D/15/15R having turnover of sales or contractual transfer price or both in the immediate previous year, i.e., 2015-16, in excess of rupees fifty lakhs or having registration under the Companies Act, 1956, or the Companies Act, 2013, shall have to furnish return using DIGITAL SIGNATURE mandatorily from quarter ending 30th June, 2016, in terms of amended rule 34A(3) of WBVAT Rules, 2005. These dealers need not submit any signed hard copy of the said return furnished on line or the acknowledgement thereof, at the Charge Office/ LTU/ Central Section, as the case may be.

All registered dealers falling under the category as mentioned above, who do not have Digital Signature Certificate (DSC), are requested to procure the same and get it registered with this Directorate immediately to avail of the service. DSC registration with the Directorate can be done using the website http://www.wbcomtax.gov.in

Registered dealers not falling under the above category, may also submit return electronically using DSC, or alternatively send the single page signed acknowledgement in Form 14e/15e/15Re, as the case may be, to Central Receiving Section at the address noted therein so that it reaches the said address within fifteen days from the expiry of the due date of furnishing the return electronically.

Thus, the need for filing of hard copy of the entire return is done away with. We expect a saving of approximately 5 crore pages of printing every year. All dealers are advised to obtain DSC at the earliest convenience.

TRADE CIRCULAR NO. 05/2016 DATED: 25.07.2016

Class 2B Digital Signature Certificate ensures convenient and enhanced Security in Filing E Tenders. A digital Signature Certificates authenticates the identity of the person filing the Tender Information. An organization needs to obtain a class 2B digital signature certificate in the name of the authorized representative to submit the Bids and tender documents online. Class 2B Digital Signature Certificate are issued only to authorized Individuals of the an Organisation.

A signing Certificate ensures that the message is not tampered in transit and also verifies the identity of the person filing the Tender. An Encryption certificate encrypts the data in a cipher text so that only the intended Person can read the message.

Download Form to apply Class 2B DSC for West Bengal (WB) VAT / Sales Tax Return Filing