SPEARHEAD Trusted Business Partner. Helping Clients across the globe focus on core business by simplified, secured & innovative Business Practices

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1 SPEARHEAD Trusted Business Partner Helping Clients across the globe focus on core business by simplified, secured & innovative Business Practices 1

2 VAT/ CST Newsletter Dec

3 1. Andhra Pradesh APVAT Act, Circular Nov-15 Conducting VAT audit Issuance of certain instructions 2. Delhi 3. Delhi 4. Delhi 5. Delhi Added Tax Act Added Tax Act Notification 906 Notification 907 Notification 913 Notification Nov Nov Nov Nov-15 Amendment of Form DVAT-16, Form DVAT- 30 & Form DVAT-31 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 1956 Amendments in DVAT Schedule Third & Fourth - Regarding 'Spare parts, accessories and components', Petroleum Products & ATF 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 1 of the Sixth Schedule, up to a period of one year from the end of relevant quarter, subject to his satisfaction 3

4 6. Delhi Central Sales Tax Act, 1956 Notification F.3( 18)/ Fin( Rev-I)/ Oct-15 Amendment in Form - 1 Substitution in the field R7.3 and R Delhi Notification Nov-15 Extension in date for submission of DP-1 by all the dealers latest by 31/12/ Delhi 9. Delhi Added Tax Rules, Added Tax Rules, Circular 29 Circular Nov Oct-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 20/11/2015 Extension of the date of filing of reconciliation return for the year in Form 9 till 15/12/ Goa Goa Value Added Tax Act, Order CCT/ 12-22/ / Nov-15 Method for selection of assesses for the purpose of detailed assessments 4

5 11. Gujarat 12. Gujarat 13. Gujarat GVAT & CST Act. Public Circular 14. Haryana UPDATE ON VAT/CST LEGISLATION Dec 2015 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. Regarding revised time limit to file E- Return 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) Haryana Value 2003 Notification 27 7-Sep-15 Amendment in HVAT Schedule 'E'- New Entry 3(b)& 39 (c ) substituted 15. Haryana Haryana Value 2003 Order 2-Nov-15 Extension in period for filing online quarterly returns for the quarter ending , up to Haryana Public Notice 1-Dec-15 Online issuance of Permit and Pass for Bottled Spirits for all Liquor Licensees 5

6 Himachal Pradesh Himachal Pradesh Himachal Pradesh Value Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 Notification EXN-F(10)-16/2014 Notification EXN-F(10)-8/ Nov-15 7-Nov-15 Insertion of new rules 75 B, 75 C, 75 D, 75 E and 75 F Regarding the Pre Assessment Refund. Amendments in Schedule-II - Regarding All Industrial Inputs, raw material and packing material 19. Kerala Kerala Value Added Tax Act, 2003 Circular 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 Nov-15 Levy of additional tax on Petrol of Rs.1/- per liter 21. Madhya Pradesh Madhya Pradesh Vat Act, 2002 Notification Nov-15 Draft amendment in MPVAT Schedule-II 22. Madhya Pradesh Madhya Pradesh VAT Act, 2002 Order 6 2-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 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

7 24. Maharashtra 25. Maharashtra 26. Maharashtra 27. Punjab Maharashtra Value 2002 Maharashtra Value 2002 Maharashtra Value 2002 Punjab Value Circular 1 8T of 2015 Trade Circular 17 T of 2015 TRADE CIRCULAR Notification S.O.50/P.A.8/20 05/S.8/ Dec-15 7-Nov-15 1-Oct Nov Punjab Public Notice 19-Nov Rajasthan 30. Rajasthan Rajasthan Value 2003 Rajasthan Value 2003 Notification 100 Notification F.16( 100)/ Tax / CCT/ Nov Nov-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 Physical Submission of Statement of submission and Acknowledgement of Audit Report in Form 704 for the financial year on or before 25th January Revision in rates of Maharashtra Value Added Tax Amendment in PVAT Schedule-E - Regarding 'All automobiles' (i.e. commercial vehicles, passenger vehicles, three wheelers, two wheelers) Last date of e- filing of VAT- 20 for the year has been extended till 30th November, Exemption of VAT on execution of Work Contract Amendment in this department's notification F.16(100) Tax/CCT/14-15/2787 dated

8 31. Rajasthan 32. Rajasthan 33. Rajasthan 34. Rajasthan Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 Rajasthan Value Added Tax Act, 2003 Rajasthan Value Added Tax Act, 2003 Rajasthan Value Added Tax Act, Sikkim Sikkim Sales Tax Act, 1983 Notification F.12 (93) FD/ Tax Notification..F.26 (315)/ MEA/ CCT/ 2014/ 1892 CIRCULAR 1 4 / CIRCULAR 0 9 / Notification 110 / CTD/ Nov Nov Nov Nov Oct-15 Exemption to earth moving and mining machinery brought into local area subject to condition that the tax already deposited shall not be refunded. Extension in date of submission of quarterly return in Form VAT 10, for the second quarter of the year upto 30th Nov 2015 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. 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. Extension in period of filing return for the second quarter of financial year till 15th Nov

9 36. Tamil Nadu Tamil Nadu Value 2006 G.O.(Ms.)94 12-Nov-15 Exemption from payment of VAT on purchase of certain goods by the Cancer Institute (Wia), chennai under TNVAT Act, Tripura Tripura Value Notification F.I - 11(62)-TAX/ VAT/ Nov-15 Schedule II(a) and Schedule II(b) - Regarding 'pre-owned / used car' 38. Uttarakhand Uttarakhand Value Notification Nov-15 Amendment in Rule 19 - Regarding Manner of Payment 39. Uttarakhand Uttarakhand Value Notification Nov-15 Amendment in Schedule-I Agricultural implements & Distillation units 9

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