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VAT/ CST Newsletter April 2015

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Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

1. Andhra PradeshAPVAT

Rules,2005

Circular No.A

I(1)/45/20142nd April 2015

Transporter registration and

declarations to be filed at Border

Check posts – e-Waybill for Interstate

movement

2. Andhra Pradesh APVAT Act, 2005CCT’s Ref. No.Enft/

E3/390/20152nd April 2015

Custom milling operations by FCI and

AP State Civil Supplies Corporation-

certain instructions issued

3. Andhra Pradesh APVAT Act, 2005Circular

No.Enft.E3/418/20154th April 2015

Composition of Offences under sec

61(1) of the Act

4. Andhra Pradesh APVAT Act, 2005Circular

No.Enft.D2/611/20074th April 2015

Detention of goods at Check posts –

Streamlining of Procedure and further

action

5. Assam

Assam Entry Tax

Act, 2008

(Assam Act XII of

2008),

NotificationNo.FTX.47/

2013/191st March 2014

Exempt all eligible Micro units, Small

Scale Industries (SSI), Medium and

Large Scale Industries including State

Public Sector Undertakings (PSUs)

under the Industrial and Investment

Policy of Assam, 2014 from the

liability to pay entry tax in respect of

plant and machineries subject to

conditions and restrictions specified in

Annexure

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Serial

No.State Legislation Particulars

Effective

DateHighlight / Summary Extract

6. Assam

Assam Entry Tax

Act, 2008

(Assam Act XII of

2008),

Notification

No.FTX.47/201

3/Pt/2

1st March

2014

Exemption to Hotels eligible under the Industrial

and Investment Policy of Assam, 2014 from the

liability to pay entry tax

7. Assam

Circular

No.CTMS-

8/2015/249

2nd April

2015

Guidelines to be followed for verification and

assessments of coal

8. Chandigarh

Punjab Value

Added Tax Act,

2005

Notification

No.E&T-ETO

(Ref.)-

2015/991

17th April

2015

Amendments in VAT Schedule ‘A’, Schedule

‘B’, Schedule ‘C’, Schedule ‘C-1’, Schedule ‘E’

and Schedule 'F '

9. Chhattisgarh

Chhattisgarh

Value Added Tax

Act, 2005

Notification

No. F-

10/21/2015/CT

/V (37)

1st April

2015

Amendment in notification no. F-10/56/

2006/CT/V (45), dated 28-4-2006-Machinery

and spare parts for fertilizer manufacturing units

added in Notification no. (45) dt.28.04.2006 as

"Capital Goods"

10. Chhattisgarh

Chhattisgarh

Value Added Tax

Act, 2005

Notification

No. F-10-

15/2015/CT/V

(26)

1st April

2015

Amendment in the Chhattisgarh Value Added

Tax Rules, 2006 - Rule 20 & Rule 36(7)

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No.State Legislation Particulars Effective Date Highlight / Summary Extract

11. Chhattisgarh

Chhattisgarh Value

Added Tax Act,

2005

Notification. F-10-

21/2015/CT/V (36)1st April 2015

Circuit breakers (HT & LT) etc. added in

Notification no. (46) dt.28.04.2006 as

"Industrial Input"

12. Chhattisgarh

Notification No.F-

10/14/2015/CT/V

(25)

1st April 2015Amendment in Notification no.(66),

date 01.07.2014 relating to lime stone

13. Chhattisgarh

Chhattisgarh Value

Added Tax Act,

2005

Notification No.F-

10-15/2015/CT/V

(27)

1st April 2015Reduction in the rate of tax on certain

commodities

14. DelhiDelhi Act 03 of

2015

Notification

No.F.3(24)/Fin.(Rev

.-1)/2014-

15/dsVI/233

1st April 2015Date of effect of Delhi Value Added

Tax (1st Amendment) Act, 2015

15. DelhiDELHI ACT 03 OF

2015

Notification

No.F.14(2)/LA-

2015/cons2law/40

-54

1st April 2015Amendment in Section 11 - Regarding

Net Tax payable

16. Gujrat

Gujarat Value

Added Tax Act,

2003

Notification

No.(GHN-15) VAT-

2015-S.40 (1) (9)-

TH

1st April 2015Grant of refund to the KVIB dealers on

purchase of cotton rovings

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No.State Legislation Particulars Effective Date Highlight / Summary Extract

17. GujratGujarat Value Added

Tax Act, 2003

Notification

No.(GHN-14)VAT-

2015-S.5 (2) (43)-

TH

1st April 2015

Taxability of Technical Textiles and

exemption on Oral contraceptive pills,

Isabgul and Isabgul husk and reduction

in tax on imitation jewelry and ATF

18. GujaratGujarat Value Added

Tax Act, 2003

Order No.GVL/VAT/

Sec.68 and 69/(5)18th April 2015

Electronically Generated Form 402,

403 and 405 for all taxable goods

19. GujaratGujarat Value Added

Tax Act 2003

Order No. GVLNAT/

sec. 68 and 69/(5)21st April 2015

Electronically Generated Form-

402,Form-403 and Form-405 for all

taxable goods from 28/4/2015

20.Himachal

Pradesh

Himachal Pradesh

Value Added Tax Act,

2005

Notification

No.EXN-F(10)-

17/2014

6th April 2015

Tax exemption on the sale of goods

manufactured by the dealers running

any new industrial unit located in

category 'C' areas

21.Jammu &

Kashmir

Jammu and Kashmir

Value Added tax Act,

2005

Notification

No.SRO 1031st April 2015 Regarding remission of tax

22.Jammu &

Kashmir

Jammu and Kashmir

Value Added Tax Act,

2005,

Notification

No.SRO 1041st April 2015

Amendment in J&KVAT Schedule A, C

& D-I

23.Jammu &

Kashmir

J&K Value Added Tax

Act ,2005

Notification No: 02

of 201521st April 2015

J&K Value Added Tax act, 2005 -

Electronic filing returns

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24. Jammu & Kashmir

J&K General

Sales Tax Act,

1962

Notification No:

03 of 2015

21st April

2015

J&K General Sales Tax Act, 1962 - Electronic

filing returns

25. Jharkhand

Jharkhand Value

Added Tax Act,

2005

NOTIFICATION No.

S.O.2

10th April

2015

Amendments in the Schedule-II - Rate of tax

on Plywood, Block Board, Flush Doors and

Laminates

26. Jharkhand

Jharkhand Value

Added Tax Act,

2005

NOTIFICATION No.

S.O.3

10th April

2015

Amendments in the Schedule-II Part F - Rate

of tax on Tobacco products including

tobacco produce

27. Jharkhand

Jharkhand Value

Added Tax Act,

2005

NOTIFICATION No.

S.O.4

10th April

2015

Amendments in the Schedule-II Part F - Rate

of tax on Pig iron, Steel scrap, Iron Ore,

Palate, Ferro Alloys etc.

28. Karnataka

THE KARNATAKA

VALUE ADDED

TAX

(AMENDMENT)

ACT, 2015

Notification

No.KARNATAKA

ACT NO. 15 OF

2015

1st April

2015

- Amendment in Section 4, 9-A, 10, 11, 22,

27, 62, 63, 72 and Insertion of new Section

9-B

29. Karnataka

Karnataka Tax

on Entry of

goods Act, 1979

Notification No.FD

01 CET 2015

23th April

2015

Exemption to one hundred percent Export

Oriented Unit and other export oriented unit

30. Karnataka

Karnataka Tax

on Entry of

goods Act, 1979

Notification No.FD

01 CET 2015

23th April

2015

Exemption to Micro / Small / Medium

Enterprise / industrial unit

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31. Karnataka

Karnataka Tax

on Entry of

goods Act, 1979

Notification No.FD

01 CET 2015

23th April

2015

Exemption to Ultra Mega or Super Mega

Enterprise/ industrial unit, identified as

Focused Manufacturing Sector Industry

32. KeralaCircular No.C2-

11808/11/CT

21st April

2015

Fixation of floor value of Marbles & Granites

for collection of advance tax

33. MaharashtraMaharashtra Tax Laws (Levy, Amendment

and Validation) Act, 2015

34. Meghalaya

THE

MEGHALAYA

CLINKER CESS

ACT, 2015

Notification

No.LL(B)22/2015/

8

30th March

2015Meghalaya Clinker Cess Act,2015

35. ODISHA

Odisha Value

Added Tax

Rules, 2005

Notification

No..5931/VI(VI)27

/2014/CT

15th April

2015

Regarding validity of e-waybills in form VAT-

402 in case of Dal and Pulses

36. Punjab

Punjab Value

Added Tax Act,

2005

Notification

No.S.O.

14/P.A.8/2005/S.8

/2015

31st March

2015

Amendment in Schedule A - Regarding L-13

to the extent of special license fee charged

37. Punjab

Punjab Value

Added Tax Act,

2005

Notification

No.G.S.R.

19/P.A.8/2005/Ss.

8-E and 70/2015

6th April

2015

Punjab Value Added Tax (Incentives for

expansion projects) Rules, 2015

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38. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(59)FD/Tax/2014

-18

31st April

2015

Amendment in Department notification no.

F.12(59)FD/TAX/2014-18 dated 14.7.14

related to payment of lump sum in lieu of tax

39. Rajasthan

Rajasthan Value

Added Tax Act,

2003

8th April

2015

New Voluntary Amnesty Scheme For Entry

Tax-2015

40. Rajasthan RVAT Rules, 2006Dealer Circular No.F16

(95)Tax/CCT/14-15/1561

1st April

2015

Application Form VAT-06D for option to pay

tax at full rate on the MRP

41. RajasthanDealer Circular No.F16

(95)Tax/CCT/14-15/1588

1st April

2015Application for e-refund in Form VAT-22


(95)Tax/CCT/14-15/1570

1st April

2015

Application Form VAT-71 for opting out from

the option for payment of tax in lump sum.


(95)Tax/CCT/14-15/1579

1st April

2015Application for e-refund in Form VAT-21.

44. SikkimSikkim Sales Tax

Act, 1983

Notification

No.101/CTD/2015

27th April

2015

Extension in the prescribed period of filing

return for the fourth quarter of fiscal year

2014-15

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45. Tamil Nadu

Tamil Nadu Value

Added Tax

(Amendment)Act ,

2015

Notification G.O.Ms.

No.46

1st April

2015

the Governor of Tamil Nadu hereby appoints

the 1st day of April 2015 as the date on

which the said Act shall come into force.

46. Tamil Nadu

Tamil Nadu Value

Added Tax Act,

2006

Notification No.G.O.Ms.

No.53

21st April

2015

Remission of amount to State by the Tamil

Nadu State Marketing Corporation Limited on

account of sale of alcoholic liquors

47. Tamil Nadu

Tamil Nadu Value

Added Tax Act,

2006

ACT No. 51st April

2015

Amendment of section 19 and amendment

in First schedule & Fourth schedule [Budget

announcements]

48. Telangana

TELANGANA

VALUE ADDED TAX

ACT, 2005

Act No.4 of 20159th April

215Amendment in Section 13, 20 and 22

49. West Bengal

West Bengal Value

Added Tax Act,

2003

Notification No.523-F.T.1st April

2015

Amendments in the West Bengal Value

Added Tax Rules, 2005

50. West Bengal Notification No.524-F.T.2nd April

2015

Amendments in this department's resolution

No 483-F.T dated the 31st March, 2010

51. West BengalWest Bengal Sales

Tax Act, 1999Notification No.525-F.T.

2nd April

2015

Amendment in Notification No.2677-F.R.,

dated 29.09.2003

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52. West BengalWest Bengal Sales

Tax Act, 1999Notification No.526-F.T.

2nd April

2015

Amendment in Notification No.2229-F.R.,

dated 18.08.2003. Amendment to be in force

with effect from Mar 25, 2015

53. West Bengal

West Bengal Value

Added Tax Act,

2003 and the

Central Sales Tax

Act, 1956

Trade Circular

No.03/2015

1st April

2015

Procedure of filing electronic

Appeal/Revision/Review petition under the

WBVAT Act, 2003 and the CST Act, 1956

rolled out with effect from Apr 01, 2015

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SPEARHEAD Trusted Business Partner - spearglobal.comspearglobal.com/sspl/uploads/SSPL Newsletter Apr 2015.pdf · SPEARHEAD Trusted Business Partner ... Gujrat Gujarat Value ... Electronically