GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -15 Second addendum to Trade Circular No. 3/2014 dtd 18.02.2014 Dated: 16.04.2014 Sub: Extension of date to the “Sale/ Purchase Mismatch Application” for 2011-12 By issue of first addendum to Trade Circular No. 3/2014 dtd. 18.02.2014 on 26.03.2014, last date for online reconciliation of “Sale/Purchase mismatch for 2011-12” was extended upto 16.04.2014. Now the Chambers of Commerce/Trade Bodies/individual dealers have again requested for extension of the date on the ground of year end pressure etc. Thus dealers who are ready and willing to comply have failed to upload their mismatch details within the period so extended. Though it is the second year for which dealers are requested to reconcile “PurchaseSale mismatches”, it is important that the assessment for 2011-12 will be time barred by 30th June, 2014. Hence, there is limitation on time extension. Considering the entire situation and representations made, the last date of online reconciliation of the Purchase/Sale mismatch for 2011-12 is decided to be extended for the second time upto 30.05.2014 and is extended. No further extension would be made. Defaulters would be liable for special audit on this ground. Therefore, dealers are requested to positively reconcile mismatches by 30th May, 2014.

Binod Kumar Commissioner, Sales Tax, West Bengal Date: 16.04.2014 Memo. No. 303 /CT/PRO 3C/PRO/2012 Copy forwarded to Addl. CCT/ ISD for information and for uploading it in the official website of the Directorate for information of all concerned. K.C.Chowdhury Addl.CCT/WB

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