SPEARHEAD Trusted Business Partnerspearglobal.com/sspl/uploads/SSPL Newsletter Feb 2015.pdf · 2017. 3. 11. · condition that such selling dealer obtains from M/s. Eicher Polaris

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VAT/ CST Newsletter Feb 2015

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Serial No.

State Legislation ParticularsEffective

DateHighlight / Summary Extract

1. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Notification No

G.O.Ms.No.2705th 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.

2. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Notification No.

G.O.MS.No. 6623rd 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"

3. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Notification No.

G.O.MS.No. 6723rd 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

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UPDATE ON VAT/CST LEGISLATION –February 2015

Serial No.



4.Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Circular16th Feb,

2015

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

5. Assam

Assam Value

Added Tax Act,

2003

Notification06th Feb,

2015

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

6. Chhattisgarh

Chhattisgarh

Value Added Tax

Act, 2005

Notification

No. F-10-

3/2015/CT/V

(04)

31st Jan,

2015

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

7. Delhi

Delhi Value

Added Tax Act,

2004

Circular No 23

of 2014-15

02nd 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 annexure/enclosures to

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Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

8. Delhi

Delhi Value

Added Tax Act,

2004

CIRCULAR No. 25

of 2014-1516th 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

9. Delhi

Delhi Value

Added Tax Act,

2004

CIRCULAR No. 26

of 2014-1516th 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.

10. Goa

Goa value

added Tax Act,

2005

Notification

CCT/12-28/14-

15/4407

24th Feb, 2015

Exemption Notification - Industrial

Input for Ultratech Automotive Pvt

Ltd

11. 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. Pre-

printed challan currently used will be

discontinued wef 01/02/2015

12. Gujarat

Gujarat Value

Added Tax Act,

2003

Order 15th Feb, 2015Modification in implementation of

revised e-Permit order5


Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

13. Haryana

Haryana Value

Added Tax Act,

2003

Notification No.

1/ST-1/H.A.

6/2003/S.59/2015

12th Feb, 2015

Amendment in HVAT Schedule "A " &

"D" - Revision in rate of tax on Petrol

and Aviation Turbine Fuel to 25% and

20% respectively

14. Himachal Pradesh

Himachal

Pradesh Value

Added Tax

Rules, 2005

Notification No

EXN -F(10)-

7/2011-Vol.I

01th Jan, 2015

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.


Himachal

Pradesh Value

Added Tax

Rules, 2005

Notification 01st April, 2015.

Amendment in Rule 40 - Furnishing

quarterly self-assessed return in Form

VAT-XV.


Himachal

Pradesh Value

Added Tax

Rules, 2005

VAT Amendment 22nd Jan, 2015

Amendment in Section 16- filing of

revised return, their timelines and

penalty for non-compliance


Himachal

Pradesh Value

Added Tax

Rules, 2005

Notification No.

EXN -F(10)-1/94-II21st Feb, 2015

Closure of Multipurpose barrier at

Rajban in Sirmour District

18. Jharkhand

Jharkhand Value

Added Tax Act,

2005

Notification No.

S.O. 7324th Feb, 2015

Amendment in Schedule II part E of

the Act - Increase in rate of tax on

Petrol & Diesel to 22%6


Serial No.



19.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

20. KeralaKerala General Sales

Tax Act, 1963

S.R.O. No.

319/2005

3rd Jan,

2015Revision in rate of tax on Petrol & Diesel

21. KeralaKerala General Sales

Tax Act, 1963

Notification

G.O.(P)

No.28/2015/TD

20th Feb,

2015Revision in rate of tax on Diesel and Petrol

22. OdhishaOdhisha Value Added

Tax Act, 2004

Notification No. III

(III)

14/2012/2250/CT

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

23. PunjabPunjab Value Added

Tax Rules 2005Order

2nd Feb,

2015

List of specified goods exempt under the

Act.

24. RajasthanRajasthan Value

Added Tax Act, 2003Notification

05th Feb,

2015

Amendment to Schedule II- Entry No 66

added namely M/s. Eicher Polaris Private

Limited.7


Serial No.



25. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification No.

F.12(89)FD/

Tax/2012-185

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

26. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification No.

F.12(89)FD/Tax/20

12-186

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

27. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification No

[F.12(101)FD/Tax/

2011-191]

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:"8


Serial No.



28. Rajasthan

Govt. of Rajasthan

Commercial Tax

Department

24th Feb,

2015Clarification for Amnesty Scheme-2015.

29. RajasthanRajasthan Value

Added Tax Act, 2003

Dealer

Circular - 20

06th Feb,

2015

Detailed procedure for closure of business including

the application for Closure of Business in Form VAT-

06A. 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

30. Rajasthan

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

31. SikkimSikkim Sales Tax Act,

1983

Notification

No.Gos/CTD/

06-07/12-

A2(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

32. Tamil NaduTamil Nadu Value

Added Tax Act, 2006

Notification

No G.O.Ms.

No. 30

23rd Feb,

2015

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

2014.

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http://www.rajtax.gov.in/

Serial No.



33. Tamil NaduTamil Nadu Value

Added Tax Act, 2006

Notification

No G.O.Ms.

No. 31

23rd Feb,

2015

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.

34. Tamilnadu

Govt. of Tamilnadu

Commercial Taxes

Dept.

Public Notice

1st

March,20

15

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.

Order05th 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%

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Serial No.



36. Uttar PradeshUttar Pradesh Value

Added Tax Act, 2008

Notification

No.- KA.NI.-2-

221/XI-

9(27)/2014-

U.P.Act-5-

2008-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'

37. Uttar PradeshUttar Pradesh Value

Added Tax Act, 2008

Notification

No.- KA.NI.-2-

222/XI-

9(223)/2012-

U.P.Act-5-

2008-Order-

(129)-2015

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.

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SPEARHEAD Trusted Business Partnerspearglobal.com/sspl/uploads/SSPL Newsletter Feb 2015.pdf · 2017. 3. 11. · condition that such selling dealer obtains from M/s. Eicher Polaris