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VAT/ CST Newsletter 2
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars Effective Date Highlight / Summary Extract 1. Andhra Pradesh APVAT Rules, 2. Andhra Pradesh APVAT Act, Circular A I(1)/45/2014 CCT s Ref. Enft/ E3/390/ 2nd 2nd Transporter registration and declarations to be filed at Border Check posts e-waybill for Interstate movement Custom milling operations by FCI and AP State Civil Supplies Corporationcertain instructions issued MS Dox-1 MS Doc-2 3. Andhra Pradesh APVAT Act, 4. Andhra Pradesh APVAT Act, 5. Assam Assam Entry Tax Act, 2008 (Assam Act XII of 2008), Circular Enft.E3/418/ Circular Enft.D2/611/2007 FTX.47/ 2013/19 4th 4th March 2014 Composition of Offences under sec 61(1) of the Act Detention of goods at Check posts Streamlining of Procedure and further action 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 MS Doc-3 MS Doc-4 MS Doc-5 3
UPDATE ON VAT/CST LEGISLATION - APRIL State Legislation Particulars Effective Date Highlight / Summary Extract 6. Assam Assam Entry Tax Act, 2008 (Assam Act XII of 2008), FTX.47/201 3/Pt/2 2014 March Exemption to Hotels eligible under the Industrial and Investment Policy of Assam, 2014 from the liability to pay entry tax MS Doc-6 7. Assam Circular CTMS- 8//249 2nd Guidelines to be followed for verification and assessments of coal MS Doc-7 8. Chandigarh 9. Chhattisgarh 10. Chhattisgarh Punjab Value Chhattisgarh Value Added Tax Act, Chhattisgarh Value Added Tax Act, E&T-ETO (Ref.)- /991 F- 10/21//CT /V(37) F-10-15//CT/V (26) 17th Amendments in VAT Schedule A, Schedule B, Schedule C, Schedule C-1, Schedule E andschedule'f' 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 no. (45) dt.28.04.2006 as "Capital Goods" Amendment in the Chhattisgarh Value Added TaxRules,2006-Rule20&Rule36(7) MS Doc-8 MS Doc-9 MS Doc-10 4
UPDATE ON VAT/CST LEGISLATION APRIL 11. Chhattisgarh 12. Chhattisgarh State Legislation Particulars Effective Date Highlight / Summary Extract Chhattisgarh Value. F-10-21//CT/V(36) F- 10/14//CT/V (25) Circuitbreakers(HT<)etc.addedin no. (46) dt.28.04.2006 as "Industrial Input" Amendment in no.(66), date 01.07.2014 relating to lime stone MS Doc-11 MS Doc-12 13. Chhattisgarh 14. Delhi Chhattisgarh Value Delhi Act 03 of F- 10-15//CT/V (27) F.3(24)/Fin.(Rev.-1)/2014-15/dsVI/233 Reduction in the rate of tax on certain commodities Date of effect of Delhi Value Added Tax( Amendment) Act, MS Doc-13 MS Doc-14 15. Delhi DELHI ACT 03 OF F.14(2)/LA- /cons2law/40-54 Amendment in Section 11 - Regarding Net Tax payable MS Doc-15 16. Gujrat Gujarat Value 2003 (GHN-15) VAT- -S.40 (1) (9)- TH Grant of refund to the KVIB dealers on purchase of cotton rovings MS Doc-16 5
UPDATE ON VAT/CST LEGISLATION APRIL 17. Gujrat 18. Gujarat State Legislation Particulars Effective Date Highlight / Summary Extract Gujarat Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 (GHN-14)VAT- -S.5 (2) (43)- TH Order GVL/VAT/ Sec.68 and 69/(5) 18th Taxability of Technical Textiles and exemption on Oral contraceptive pills, Isabgul and Isabgul husk and reduction intaxonimitationjewelryandatf Electronically Generated Form 402, 403and405foralltaxablegoods MS Doc-17 MS Doc-18 19. Gujarat Gujarat Value Added TaxAct2003 Order GVLNAT/ sec.68and69/(5) 2 Electronically Generated Form- 402,Form-403 and Form-405 for all taxable goods from 28/4/ MS Doc-19 20. 21. 22. Himachal Pradesh Jammu Kashmir Jammu Kashmir & & Himachal Pradesh Value Jammu and Kashmir Value Added tax Act, Jammu and Kashmir Value, EXN-F(10)- 17/2014 SRO 103 SRO 104 6th Tax exemption on the sale of goods manufactured by the dealers running any new industrial unit located in category'c' areas Regarding remission of tax Amendment in J&KVAT Schedule A, C &D-I MS Doc-20 MS Doc-21 MS Doc-22 23. Jammu Kashmir & J&K Value Added Tax Act, No: 02 of 2 J&K Value Added Tax act, - Electronic filing returns MS Doc-23 6
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars 24. Jammu& Kashmir 25. Jharkhand 26. Jharkhand 27. Jharkhand 28. Karnataka 29. Karnataka 30. Karnataka J&K General Sales Tax Act, 1962 Jharkhand Value Jharkhand Value Jharkhand Value THE KARNATAKA VALUE ADDED TAX (AMENDMENT) ACT, Karnataka Tax on Entry of goods Act, 1979 Karnataka Tax on Entry of goods Act, 1979 No: 03of NOTIFICATION S.O.2 NOTIFICATION S.O.3 NOTIFICATION S.O.4 KARNATAKA ACT NO. 15 OF FD 01CET FD 01CET Effective Date 2 10th 10th 10th 23th 23th Highlight / Summary J&K General Sales Tax Act, 1962 - Electronic filing returns Amendments in the Schedule-II - Rate of tax on Plywood, Block Board, Flush Doors and Laminates Amendments in the Schedule-II Part F - Rate of tax on Tobacco products including tobacco produce Amendments in the Schedule-II Part F - Rate of tax on Pig iron, Steel scrap, Iron Ore, Palate, Ferro Alloys etc. - Amendment in Section 4, 9-A, 10, 11, 22, 27, 62, 63, 72 and Insertion of new Section 9-B Exemption to one hundred percent Export Oriented Unit and other export oriented unit Exemption to Micro / Small / Medium Enterprise/ industrial unit Extract MS Doc-24 MS Doc-25 MS Doc-26 MS Doc-27 fms Doc-28 MS Doc-29 MS Doc-30 7
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars 31. Karnataka 32. Kerala 33. Maharashtra 34. Meghalaya 35. ODISHA 36. Punjab 37. Punjab Karnataka Tax on Entry of goods Act, 1979 THE MEGHALAYA CLINKER CESS ACT, Odisha Value Added Tax Rules, Punjab Value Punjab Value FD 01CET Circular C2-11808/11/CT LL(B)22// 8.5931/VI(VI)27 /2014/CT S.O. 14/P.A.8//S.8 / G.S.R. 19/P.A.8//Ss. 8-E and 70/ Effective Date 23th 2 30th March 15th 3 March 6th Highlight / Summary Exemption to Ultra Mega or Super Mega Enterprise/ industrial unit, identified as Focused Manufacturing Sector Industry Fixation of floor value of Marbles & Granites for collection of advance tax Maharashtra Tax Laws (Levy, Amendment and Validation) Act, Meghalaya Clinker Cess Act, Regarding validity of e-waybills in form VAT- 402incaseofDalandPulses Amendment in Schedule A - Regarding L-13 to the extent of special license fee charged Punjab Value Added Tax (Incentives for expansion projects) Rules, Extract MS Doc-31 MS Doc-32 MS Doc-33 MS Doc-34 MS Doc-35 MS Doc-36 MS Doc-37 8
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars Effective Date Highlight / Summary Extract 38. Rajasthan Rajasthan Value 2003 F.12(59)FD/Tax/2014-18 3 Amendment in Department notification no. F.12(59)FD/TAX/2014-18 dated 14.7.14 relatedtopaymentoflumpsuminlieuoftax MS Doc-38 39. Rajasthan Rajasthan Value 2003 8th New Voluntary Amnesty Scheme For Entry Tax- MS Doc-39 40. Rajasthan RVAT Rules, 2006 Dealer Circular F16 (95)Tax/CCT/14-15/1561 Application Form VAT-06D for option to pay taxatfullrateonthemrp MS Doc-40 41. Rajasthan Dealer Circular F16 (95)Tax/CCT/14-15/1588 Application for e-refund in Form VAT-22 MS Doc-41 42. Rajasthan Dealer Circular F16 (95)Tax/CCT/14-15/1570 Application Form VAT-71 for opting out from theoptionforpaymentoftaxinlumpsum. MS Doc-42 43. Rajasthan Dealer Circular F16 (95)Tax/CCT/14-15/1579 Application for e-refund in Form VAT-21. MS Doc-43 44. Sikkim Sikkim Sales Tax Act, 1983 101/CTD/ 27th Extension in the prescribed period of filing return for the fourth quarter of fiscal year 2014-15 MS Doc-44 9
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars Effective Date Highlight / Summary Extract 45. Tamil Nadu Tamil Nadu Value Added Tax (Amendment)Act, 46 G.O.Ms. the Governor of Tamil Nadu hereby appoints the day of as the date on whichthesaidactshallcomeintoforce. MS Doc-45 46. Tamil Nadu Tamil Nadu Value 2006 G.O.Ms. 53 2 Remission of amount to State by the Tamil Nadu State Marketing Corporation Limited on account of sale of alcoholic liquors MS Doc-46 47. Tamil Nadu Tamil Nadu Value 2006 ACT5 Amendment of section 19 and amendment in First schedule & Fourth schedule [Budget announcements] MS Doc-47 48. Telangana TELANGANA VALUE ADDED TAX ACT, Act4of 9th 215 AmendmentinSection13,20and22 MS Doc-48 49. West Bengal West Bengal Value 2003 523-F.T. Amendments in the West Bengal Value Added Tax Rules, MS Doc-49 50. West Bengal 524-F.T. 2nd Amendments in this department's resolution No 483-F.T dated the 3 March, 2010 MS Doc-50 51. West Bengal West Bengal Sales Tax Act, 1999 525-F.T. 2nd Amendment in 2677-F.R., dated 29.09.2003 MS Doc-51 10
UPDATE ON VAT/CST LEGISLATION APRIL State Legislation Particulars Effective Date Highlight / Summary Extract 52. West Bengal West Bengal Sales Tax Act, 1999 526-F.T. 2nd Amendment in 2229-F.R., dated 18.08.2003. Amendment to be in force witheffectfrommar25, MS Doc-52 53. West Bengal West Bengal Value 2003 and the Central Sales Tax Act, 1956 Trade 03/ Circular Procedure of filing electronic Appeal/Revision/Review petition under the WBVAT Act, 2003 and the CST Act, 1956 rolledoutwitheffectfromapr01, MS Doc-53 11
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