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VAT/ CST Newsletter Dec

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 1. Andhra PradeshAPVAT Act, 2005Circular No.4224-Nov-15 Conducting VAT audit –Issuance of certain instructions 2. Delhi Delhi Value Added Tax Act 2004 Notification No Nov-15 Amendment of Form DVAT-16, Form DVAT- 30 & Form DVAT Delhi Delhi Value Added Tax Act 2004 Notification No Nov-15 Amendment in Rule 7 & Form DVAT-16 in annexure -1 for Tax Credit disallowed on account of sale made u/s 8(1) of CST Act Delhi Delhi Value Added Tax Act, 2004 Notification No Nov-15 Amendments in DVAT Schedule Third & Fourth - Regarding 'Spare parts, accessories and components', Petroleum Products & ATF 5. Delhi Delhi Value Added Tax Act, 2004 Notification No Nov-15 Amendment of Rule 35- Commissioner may admit an application for refund or an additional or a revised application for refund, as the case may be, under section 41, from the Embassies, High Commissions and International Organizations listed in the entry at serial No. 1 of the Sixth Schedule, up to a period of one year from the end of relevant quarter, subject to his satisfaction 3 UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 6. Delhi Central Sales Tax Act, 1956 Notification No.F.3( 18)/ Fin( Rev-I)/ Oct-15 Amendment in Form - 1 Substitution in the field R7.3 and R Delhi Delhi Value Added Tax Act, 2004 Notification No Nov-15 Extension in date for submission of DP-1 by all the dealers latest by 31/12/ Delhi Delhi Value Added Tax Rules, 2005 Circular No.2916-Nov-15 Extension in date for filing of online return for second quarter of in Form DVAT- 16, DVAT- 17 and DVAT- 48 along with required annexure/ enclosures to 20/11/ Delhi Delhi Value Added Tax Rules, 2005 Circular No Oct-15 Extension of the date of filing of reconciliation return for the year in Form 9 till 15/12/ Goa Goa Value Added Tax Act, 2005 Order No. CCT/ 12-22/ / Nov-15 Method for selection of assesses for the purpose of detailed assessments 4 UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 11. Gujarat Mandatary E payment of VAT/ CST if tax amount is m ore than Rs.10 lacs and above. Manual Ack. not accepted from any unit. 12. Gujarat Regarding revised time limit to file E- Return 13. Gujarat GVAT & CST Act.Public Circular Dealer can get Mannual Payment Challan of VAT/ CST above Rs. 10 Lac for only payment made on or before 16th Nov 15( Open ony for 15 Days thereafter dealer can not issue the manual payment challan) 14. Haryana Haryana Value Added Tax Act, 2003 Notification No.277-Sep-15 Amendment in HVAT Schedule 'E'- New Entry 3(b)& 39 (c ) substituted 15. Haryana Haryana Value Added Tax Act, 2003 Order2-Nov-15 Extension in period for filing online quarterly returns for the quarter ending , up to Haryana Public Notice1-Dec-15 Online issuance of Permit and Pass for Bottled Spirits for all Liquor Licensees 5 UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 17. Himachal Pradesh Himachal Pradesh Value Added Tax Act, 2005 Notification No. EXN-F(10)-16/ Nov-15 Insertion of new rules 75 B, 75 C, 75 D, 75 E and 75 F –Regarding the Pre Assessment Refund. 18. Himachal Pradesh Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 Notification No. EXN-F(10)-8/ Nov-15 Amendments in Schedule-II - Regarding All Industrial Inputs, raw material and packing material 19. Kerala Kerala Value Added Tax Act, 2003 Circular No. 26/ Nov-15 Multi-level Marketing Entities – Registration, payment of tax at Compounded rates - Operational guidelines 20. Madhya Pradesh Madhya Pradesh Vat Act, 2002 Notification No.3516-Nov-15 Levy of additional tax on Petrol of Rs.1/- per liter 21. Madhya Pradesh Madhya Pradesh Vat Act, 2002 Notification No.3613-Nov-15Draft amendment in MPVAT Schedule-II 22. Madhya Pradesh Madhya Pradesh VAT Act, 2002 Order No.62-Nov-15 Insertion of new Section 9-AA - Levy of additional tax on goods specified in Schedule-II 23. Maharashtra Maharashtra Value Added Tax Act 2002 Notification No.1515/CR-81 1-Dec-15 Amendment in Rule 88 - Rates of interest for the purposes of sub-sections (1), (2) and (3) of section 30 of MVAT Act 6 UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 24. Maharashtra Maharashtra Value Added Tax Act, 2002 Circular No. 1 8T of Dec-15 Amendment in the rates of interest prescribed under rule 88(1) for the purpose of subsection (1), (2) and (3) of section 30 of Maharashtra Value Added Tax Act, Maharashtra Maharashtra Value Added Tax Act, 2002 Trade Circular No. 17 T of Nov-15 Physical Submission of Statement of submission and Acknowledgement of Audit Report in Form 704 for the financial year on or before 25th January Maharashtra Maharashtra Value Added Tax Act, 2002 TRADE CIRCULAR1-Oct-15 Revision in rates of Maharashtra Value Added Tax 27. Punjab Punjab Value Added Tax Act, 2005 Notification No. S.O.50/P.A.8/20 05/S.8/ Nov-15 Amendment in PVAT Schedule-E - Regarding 'All automobiles' (i.e. commercial vehicles, passenger vehicles, three wheelers, two wheelers) 28. Punjab Public Notice19-Nov-15 Last date of e- filing of VAT- 20 for the year has been extended till 30th November, Rajasthan Rajasthan Value Added Tax Act, 2003 Notification Nov-15 Exemption of VAT on execution of Work Contract 30. Rajasthan Rajasthan Value Added Tax Act, 2003 Notification No.F.16( 100)/ Tax / CCT/ Nov-15 Amendment in this department's notification No. F.16(100) Tax/CCT/14-15/2787 dated UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 31. Rajasthan Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 Notification No.F.12 (93) FD/ Tax Nov-15 Exemption to earth moving and mining machinery brought into local area subject to condition that the tax already deposited shall not be refunded. 32. Rajasthan Rajasthan Value Added Tax Act, 2003 Notification No...F.26 (315)/ MEA/ CCT/ 2014/ Nov-15 Extension in date of submission of quarterly return in Form VAT 10, for the second quarter of the year upto 30th Nov Rajasthan Rajasthan Value Added Tax Act, 2003 CIRCULAR 1 4 / Nov-15 Condonation of delay in case of failure to submit the application for exemption from payment of tax payable by the registered dealers engaged in works contract within the prescribed time limit. 34. Rajasthan Rajasthan Value Added Tax Act, 2003 CIRCULAR 0 9 / Nov-15 Condonation of delay in case of failure to submit the application for exemption from payment of tax payable by the registered dealers engaged in works contract within the prescribed time limit. 35. SikkimSikkim Sales Tax Act, 1983 Notification No.110 / CTD/ Oct-15 Extension in period of filing return for the second quarter of financial year till 15th Nov UPDATE ON VAT/CST LEGISLATION – Dec 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 36. Tamil Nadu Tamil Nadu Value Added Tax Act, 2006 G.O.(Ms.)No.9412-Nov-15 Exemption from payment of VAT on purchase of certain goods by the Cancer Institute (Wia), chennai under TNVAT Act, Tripura Tripura Value Added Tax Act, 2004 Notification No.F.I - 11(62)-TAX/ VAT/ Nov-15 Schedule II(a) and Schedule II(b) - Regarding 'pre-owned / used car' 38. Uttarakhand Uttarakhand Value Added Tax Act, 2005 Notification No.4779-Nov-15 Amendment in Rule 19 - Regarding Manner of Payment 39. Uttarakhand Uttarakhand Value Added Tax Act, 2005 Notification No.9579-Nov-15 Amendment in Schedule-I Agricultural implements & Distillation units 9 UPDATE ON VAT/CST LEGISLATION – Dec 2015

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