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VAT/ CST Newsletter Feb 2015
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UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
1.
2.
3.
State
Legislation
Andhra Pradesh
Andhra Pradesh
Value Added Tax
Act, 2005
Andhra Pradesh
Andhra Pradesh
Value Added Tax
Act, 2005
Andhra Pradesh
Andhra Pradesh
Value Added Tax
Act, 2005
Particulars
Notification No
G.O.Ms.No.27
Notification No.
G.O.MS.No. 66
Notification No.
G.O.MS.No. 67
Effective
Date
Highlight / Summary
05th Feb, 2015
Amendments to the Schedule-VI – Additional
tax @ Rs.4 per liter to the existing rate of tax
on Petrol and all kinds of Diesel Oils.
23rd Feb, 2015
Amendment to Schedule VI- In schedule
against Item No. (4),in column (2), Aviation
Turbine Fuel substituted with words " Aviation
Turbine Fuel and AVGAS 100-LL"
23rd Feb, 2015
Amendment to Rule 26 - after sub-rule (2)sales of acids like acetic acid, phosphoric acid,
hydrofluoric acid, perchloric acid, formic acid,
oxalic acid, perchloride of mercury (corrosive
sublimate), sulphuric acid, hydrochloric acid,
hydrocyanic acid, nitric acid, potassium
hydroxide and sodium hydroxide etc., or by
whatever name, they are called, every
registered dealer (including retail dealer) shall
necessarily issue invoice/bill, duly recording
details like Name of the Purchaser/Buyer,
Aadhar card details with address, Purpose of
Purchase, Date of sale, Qty, & Value and
mobile number of Purchaser / Buyer
Extract
3
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
4.
5.
6.
7.
State
Legislation
Particulars
Effective
Date
Andhra Pradesh
Andhra Pradesh
Value Added Tax
Act, 2005
Circular
16th Feb,
2015
Assam
Assam Value
Added Tax Act,
2003
Notification
06th Feb,
2015
Chhattisgarh
Chhattisgarh
Value Added Tax
Act, 2005
Notification
No. F-103/2015/CT/V
(04)
31st Jan,
2015
Delhi Value
Added Tax Act,
Circular No 23
02nd Feb,
Delhi
Highlight / Summary
Audits and Assessments - Procedures to be
followed under Rule 59 of APVAT Rules 2005.
CTO’s, DC’s and AC’s to identify cases by 28th of
every month which would be considered for
audit in the succeeding month. CTO to identify 3
cases per month and 4 cases for allocation to
DCTO with due authorization of DC
Amendment to Section 75 new subsection (3A) The owner of any goods or the transporter of
such goods or the person in-charge of the goods
vehicle carrying such goods shall also furnish
relevant information in the electronic format
online
as
may
be
prescribed
Amendment to Section 77 - new clause (aa) obtain or cause to be obtained delivery thereof
unless he files details of vehicle, consignment
and statutory form online in advance before the
goods carrying vehicle reaches delivery point
Extension of time limit of Third Quarterly return
of 2014-15 up to 28-Feb-2015 provided the
dealer deposits tax amount of the third quarter
for the financial year within 30 days of the
quarter end
Extension of last date of filing of online/hard
copy of third quarter return for the year 201415, in Form DVAT-16, DVAT-17 and DVAT-48
Extract
4
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
8.
9.
10.
11.
12.
State
Legislation
Particulars
Delhi
Delhi Value
Added Tax Act,
2004
Delhi
Delhi Value
Added Tax Act,
2004
CIRCULAR No. 26
of 2014-15
Goa
Goa value
added Tax Act,
2005
Notification
CCT/12-28/1415/4407
CIRCULAR No. 25
of 2014-15
Effective Date
Highlight / Summary
16th Feb, 2015
Extension of last date of filing of
online/hard copy of third quarter
return for the year 2014-15, in Form
DVAT-16, DVAT-17 and DVAT-48 along
with required annexures/enclosures
to 15/02/2015
16th Feb, 2015
Modification to circular No 21 extension of last date of filing of
online return in Form 9 for the year
2013-14 to 31/03/2015.
24th Feb, 2015
Exemption Notification - Industrial
Input for Ultratech Automotive Pvt
Ltd
Goa
Goa value
added Tax Act,
2005
Trade Circular
1st Feb, 2015
Clarification regarding e-challan and
payment – Dealers required to make
online payment through internet
banking, debit card /credit card etc.
will have to generate first e-challan
and then make the payment. Preprinted challan currently used will be
discontinued wef 01/02/2015
Gujarat
Gujarat Value
Added Tax Act,
2003
Order
15th Feb, 2015
Modification in implementation of
revised e-Permit order
Extract
5
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
13.
14.
15.
State
Haryana
Himachal Pradesh
Himachal Pradesh
16.
Himachal Pradesh
17.
Himachal Pradesh
18.
Jharkhand
Legislation
Haryana Value
Added Tax Act,
2003
Himachal
Pradesh Value
Added Tax
Rules, 2005
Himachal
Pradesh Value
Added Tax
Rules, 2005
Himachal
Pradesh Value
Added Tax
Rules, 2005
Himachal
Pradesh Value
Added Tax
Rules, 2005
Jharkhand Value
Added Tax Act,
2005
Particulars
Notification No.
1/ST-1/H.A.
6/2003/S.59/2015
Effective Date
12th Feb, 2015
Notification No
EXN -F(10)7/2011-Vol.I
01th Jan, 2015
Notification
01st April, 2015.
Highlight / Summary
Amendment in HVAT Schedule "A " &
"D" - Revision in rate of tax on Petrol
and Aviation Turbine Fuel to 25% and
20% respectively
Amendment to Rule 7 - Every
registered dealer shall furnish a
return in From I & return shall be
accompanied with the treasury/bank
receipt in token of the tax due having
been paid.
Amendment in Rule 40 - Furnishing
quarterly self-assessed return in Form
VAT-XV.
VAT Amendment
22nd Jan, 2015
Amendment in Section 16- filing of
revised return, their timelines and
penalty for non-compliance
Notification No.
EXN -F(10)-1/94-II
21st Feb, 2015
Closure of Multipurpose barrier at
Rajban in Sirmour District
24th Feb, 2015
Amendment in Schedule II part E of
the Act - Increase in rate of tax on
Petrol & Diesel to 22%
Notification No.
S.O. 73
Extract
6
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
19.
20.
21.
State
Legislation
Particulars
Effective
Date
Highlight / Summary
Jharkhand
Jharkhand Value
Added Tax Act, 2005
Notification No.
S.O. 75
24th Feb,
2015
In the SL. No. 16 of the Schedule II Part C
Note Inserted as For the sale of subsidized
LPG under the Direct Benefit Transfer
Scheme of the Central Government, by
Indian Oil Corporation Limited, Hindustan
Petroleum Corporation Limited, Bharat
Petroleum Corporation Limited and their
agencies, tax shall be levied and collected
only on that part of the sale price for which
tax is levied for subsidized domestic LPG
,which does not come under the Direct
Benefit Transfer Scheme
Kerala
Kerala General Sales
Tax Act, 1963
S.R.O. No.
319/2005
3rd Jan,
2015
Revision in rate of tax on Petrol & Diesel
Kerala
Kerala General Sales
Tax Act, 1963
Notification
G.O.(P)
No.28/2015/TD
20th Feb,
2015
Revision in rate of tax on Diesel and Petrol
1stApril,
2015
the dealers whose gross turn over exceeds
Rupees One Crore in respect of any
particular year shall get his accounts audited
in respect of that year
22.
Odhisha
Odhisha Value Added
Tax Act, 2004
Notification No. III
(III)
14/2012/2250/CT
23.
Punjab
Punjab Value Added
Tax Rules 2005
Order
2nd Feb,
2015
List of specified goods exempt under the
Act.
Rajasthan
Rajasthan Value
Added Tax Act, 2003
Notification
05th Feb,
2015
Amendment to Schedule II- Entry No 66
added namely M/s. Eicher Polaris Private
Limited.
24.
Extract
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UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
25.
26.
27.
State
Rajasthan
Rajasthan
Rajasthan
Legislation
Rajasthan Value
Added Tax Act,
2003
Rajasthan Value
Added Tax Act,
2003
Rajasthan Value
Added Tax Act,
2003
Particulars
Notification No.
F.12(89)FD/
Tax/2012-185
Notification No.
F.12(89)FD/Tax/20
12-186
Notification No
[F.12(101)FD/Tax/
2011-191]
Effective
Date
Highlight / Summary
05th Feb,
2015
exempts from tax to the extent the rate of
tax exceeds 5% on the sale of goods made
by a registered dealer of the State to M/s.
Eicher Polaris Private Limited for being used
exclusively in the manufacturing of personal
four wheeler vehicles and components
thereof within the State by it, subject to
condition that such selling dealer obtains
from M/s. Eicher Polaris Private Limited a
declaration
05th Feb,
2015
sale of personal four wheelers vehicles
manufactured by M/s. Eicher Polaris Private
Limited, from his place of business in the
State, in the course of inter-State trade or
commerce shall be calculated at the rate of
0.05% on furnishing of duly filled in
declaration in Form C, received from the
purchasing dealer, to his assessing authority
24th Feb,
2015
Tax Deducted at Source on Works Contract an amount equal to 3% of such sum, if
payment is made to a dealer registered
under the Act and an amount equal to 4%
of such sum, if payment is made to any
person other than a dealer registered under
the Act, as the case may be:"
Extract
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UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
28.
29.
30.
31.
32.
State
Rajasthan
Rajasthan
Rajasthan
Sikkim
Tamil Nadu
Legislation
Particulars
Govt. of Rajasthan
Commercial Tax
Department
Rajasthan Value
Added Tax Act, 2003
Effective
Date
24th Feb,
2015
Dealer
Circular - 20
06th Feb,
2015
Highlight / Summary
Clarification for Amnesty Scheme-2015.
Detailed procedure for closure of business including
the application for Closure of Business in Form VAT06A.
www.rajtax.gov.in.
Once
the
interim
acknowledgment is generated the dealer shall be able to
file quarterly return and annual return for current period
up to the date of closure, even if the quarter/ financial
year has not ended yet
Govt. of Rajasthan
Commercial Tax
Department
Dealer
Circular - 21
19th Feb,
2015
Amnesty Scheme - 2005 has been notified by the
State government for waiver of interest and penalty –
Dealers who opt for this scheme can use the web
portal www.rajtax.gov.in under e-services for
Electronic Generation of application Form AS-I
Sikkim Sales Tax Act,
1983
Notification
No.Gos/CTD/
06-07/12A2(79)/115
01st
March ,
2015
Amendment to Schedule VI-Change of rate of Tax/VAT
on Petrol by 25 paise per Rupee and on High Speed
Diesel Oil by 15 paise per Rupee
Tamil Nadu Value
Added Tax Act, 2006
Notification
No G.O.Ms.
No. 30
23rd Feb,
2015
Extract
An exemption in respect of tax payable under the said
Act on the sale of goods produced during the course
of training conducted by Tvl. Kshema Rehabilitation
Training Centre, Chettupattu, Thiruvannamalai
District, subject to the condition that no Input Tax
Credit shall be allowed on the tax paid by them on
their purchases. The exemption is with effect from 1st
April 2009 and up to and inclusive of the 31st March
9
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
33.
34.
State
Legislation
Tamil Nadu
Tamil Nadu Value
Added Tax Act, 2006
Tamilnadu
Govt. of Tamilnadu
Commercial Taxes
Dept.
Particulars
Effective
Date
Notification
No G.O.Ms.
No. 31
23rd Feb,
2015
Public Notice
1st
March,20
15
Highlight / Summary
Extract
An exemption in respect of the tax payable under the
said Act by the oil companies specified in Explanation
III of the Second Schedule to the said Act on the sale
of Naphtha to Thiruvalargal Madras Fertilizers
Limited, Manali, a Central Public Sector undertaking,
and Thiruvalargal Southern Petro Chemical Industries
Corporation, Tuticorin, for production of Urea, subject
to the condition that the said oil companies shall
furnish a declaration duly filled in and signed by the
purchasers, namely, Thiruvalargal Madras Fertilizers
Limited, Manali or Thiruvalargal Southern Petro
Chemical Industries Corporation, Tuticorin, as the
case may be, in the format annexed herewith, along
with the monthly return, to the assessing officers
concerned.
e-transit pass : - No manual transit passes shall be
issued in any check post with effect from 1.3.2015.
Dealers and Transporters to instruct consignors and
transporters to generate online transit passes using
the
facility
at
CTD
website
http://ctaxcms.tn.nic.in/eTransitPass/
35.
Telangana
Govt. of Telangana
Revenue(CT.II-1)
Department.
Order
05th Feb,
2015
Amendment to Schedule VI-Change of rate of Tax/VAT
on Petrol from 31% to 35.2% and on Diesel Oil
including all kinds of oil from 22.5% to 27%
10
UPDATE ON VAT/CST LEGISLATION –February 2015
Serial
No.
36.
37.
State
Uttar Pradesh
Uttar Pradesh
Legislation
Particulars
Effective
Date
Highlight / Summary
Uttar Pradesh Value
Added Tax Act, 2008
Notification
No.- KA.NI.-2221/XI9(27)/2014U.P.Act-52008-Order(128)-2015
14th Feb,
2015
Amendment Part-A of Schedule-II – Serial number
123 shall be substituted by the name and description
of goods as 'Tools including aari and Kanni'
14th Feb,
2015
Amendment in Schedule-I – to include the following
name and description of goods -Charkha, Amber
Charkha, Handlooms (including pitlooms, frame
looms, light shuttle looms, and paddle looms);
implements used in the production of khadi/khaddar,
handloom fabrics and parts thereof; Khadi fabrics of
all kinds, Gandhi Topi, Khadi Garments and Khadi
made-ups including unfilled Rajai, unfilled Gaddey,
unfilled Gaddi, unfilled pillow; Cotton filled Gaddey,
Quilt, Masnad and pillow made of Khadi.
Uttar Pradesh Value
Added Tax Act, 2008
Notification
No.- KA.NI.-2222/XI9(223)/2012U.P.Act-52008-Order(129)-2015
Extract
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