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VAT/ CST Newsletter June 2015

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Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

1. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Notification

G.O.MS.No.191May 29, 2015

Amendment to Schedule-VI - Whole-

sale Trade and Distribution of Liquor -

Regarding Commissioner of

Prohibition and Excise

2. Andhra Pradesh

AP VAT ACT,

2005 & CST Act

1956

Circular May 22, 2015

Transporter registration and

declarations to be filed at Border

Check posts-eWay bills for Interstate

movement - Certain instructions on

goods vehicles covered by single

eWaybill - Regarding

3. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Circular No 1 June 19, 2015Regarding VAT Registrations –

Compulsory e-Registration

4. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Circular No 3 June 19, 2015

Timeframe for granting of Refunds

under Section 38 of the APVAT Act -

within a period of 90 days of the claim

made by the dealer.

5. Andhra Pradesh

Andhra Pradesh

Value Added Tax

Act, 2005

Circular No 26 June 1, 2015

Invoice matching system - Purchase,

sale Invoice details effected to VAT

dealers to be filed along with monthly

Returns

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No.

State Legislation ParticularsEffective

DateHighlight / Summary Extract

6. Assam

Assam Value

Added Tax Act,

2003 & CST Act,

1956

Circular No

6/2015June 1, 2015

Mandatory online issuance of 'C' & 'F' Form for

Interstate Purchase/stock transfer made from

1st April, 2015

7. BiharCentral Sales Tax

Act, 1956

Notification No

S O 114June 4, 2015

Rate of tax for micro Industrial Units for the

period 12/10/2006 to 13/03/2013

8. Himachal Pradesh

Himachal

Pradesh Value

Added Tax

Act,2005

Notification

No.EXN-F(10)-

20/2014-Loose

June 24,

2015

Draft Amendment in HPVAT Schedule A &

Schedule B

9. Karnataka

Karnataka Value

Added Tax Act,

2003

Notification

No. FD 127 CSL

2014

May 30,

2015

Exemption on sale of Bio-gas produced using

Municipal waste

10. Kerala

Kerala Value

Added Tax Act,

2003

CIRCULAR

No.15 / 2015

May 29,

2015

Registration and furnishing of details by

Electronic Commerce Websites

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

11. KeralaKerala Value Added

Tax Act, 2003

CIRCULAR No.16/

2015June 3, 2015

last date for filing Annual Return and

enclosures for the year 2014-15 under

Kerala Value Added Tax Act is

extended upto 30th June, 2015. No

further extension will be granted

12.Kerala – wrong

(KAR)

Kerala (KAR) Value

Added Tax Act,

2003

Circular No

4/2015-16June 27, 2015

Extension of Revision option under e-

UPaSS module for the Tax periods May

2014 to December 2014 enabled for

all targeted dealers till 31/07/2015

13. Maharashtra

Maharashtra Value

Added Tax Act,

2002

Notification No.

VAT. 1515/ CR 11/

Taxation-1

May 29, 2015

Addition of entry Russian Federation

to refund of the tax to dealer on his

sales made to diplomatic authorities

etc.

14. Maharashtra

Maharashtra Value

Added Tax Act,

2002

Trade Circular No.

8T of 2015June 16, 2015

Non acceptance of correspondence &

Letters

15. Odisha

Odisha Value

Added Tax Act,

2004

Notification June 23, 2015Exempt on sale of Aviation Turbine

Fuel (ATF) to international flights

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No.

State Legislation Particulars Effective Date Highlight / Summary Extract

16. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification No.F.12

(74) FD/Tax/2014-20June 2, 2015

Regarding rate of tax on cigarettes under

section 6(1) of RVAT Act

17. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification No

F.12(43)FD/Tax/2011-

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June 12, 2015Amendment in Schedule VI of RVAT ACT 2003

[Regarding Tobacco products and Pan Masala]

18. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(77)FD/Tax/201

4-26

June 12, 2015

Notification under section 51B of RVAT Act,

2003 - Rebate of full amount of CST on Mooda,

Invitation cards etc

19. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(77)FD/Tax/201

4-27

June 12, 2015

Notification under section 51B of RVAT Act,

2003 - Rebate of full amount of CST on Paddy,

Ajwain, Sonf, Suwa etc

20. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(77)FD/Tax/201

4-28

June 12, 2015

Notification under section 51B of RVAT Act,

2003 - Rebate of full amount of CST on Pollution

control equipments

21. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(77)FD/Tax/201

4-29

June 12, 2015Notification under section 51B of RVAT Act,

2003 - Rebate of CST on certain goods

22. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Notification

No.F.12(77)FD/Tax/201

4-30

June 12, 2015

Notification under section 51B of RVAT Act,

2003 - Rebate of CST payable on sale of edible

oil to the extent to which the rate of tax

exceeds 1%

23. Rajasthan

Govt of Rajasthan

Commercial Tax

Dept.

DEALER CIRCULAR-

01/2015-16May 28, 2015 Application for e-amendment in Form VAT-05

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No.

State Legislation ParticularsEffective

DateHighlight / Summary Extract

24. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Circular No

02/2015-16

June 23,

2015

Regarding cancellation of registration of the

dealers who have failed to file their returns

25. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Circular No

03/2015-16

June 23,

2015

Regarding acceptance of CST and VAT

statutory Forms through Statutory Form

Details functionality

26. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Dealer Circular

02/2015-16

June 23,

2015Application for early-refund in Form VAT 20A

27. Rajasthan

Rajasthan Value

Added Tax Act,

2003

Dealer Circular

03/2015-16

June 23,

2015

Circular for android based mobile application

for Form VAT-47A and VAT-49A.

28. TamilnaduTNVAT Act, 2006

& CST Act, 1956

Circular No

21/2015

May 25,

2015

Instructions regarding mandatory e-filing of

Monthly Returns & e-Payment

29. TamilnaduCentral Sales Tax

Act, 1956

Circular No.

24/2015

June 20,

2015Issue of manual 'C' and 'F' Forms

30. Telangana

The Telangana

State Value

Added Tax

Rules, 2005

Notification

G.O.MS.No.72

June 1,

2015

The Telangana State Value Added Tax Rules,

2005 – Amendment to Rule 18

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No.

State Legislation ParticularsEffective

DateHighlight / Summary Extract

31. Uttar Pradesh

Uttar Pradesh

Value Added Tax

Act, 2008

Notification No.-

KA.NI.-2-729/XI-

9(235)/12

June 1,

2015

Amendment in Schedule I - In entry No 52 -

All kinds of footwear including hawai

chappals and straps thereof, with maximum

retail price not exceeding rupees three

hundred per pair provided that the

maximum retail price is indelibly marked or

embossed on the footwear itself"

Substituted & Schedule II - Entry No 83

Omitted.

32. Uttar Pradesh

Uttar Pradesh

Value Added Tax

Act, 2008

Notification No.-

KA.NI.-2-722/XI-

9(52)/15

May 29,

2015

Amendment in Schedule I - Entry at serial No

6 Betel leaves, paan both prepared and

unprepared; Gulkand substituted.

33. Uttarakhand

Uttarakhand

Value Added Tax

Act,2005

Notification

NO.226/2015

June 8,

2015

Amendment in UVAT Schedule-II (b) -

Regarding Aluminum/Aluminum alloy &

Ferrous and nonferrous metals

34. Uttarakhand

Uttarakhand

Value Added Tax

Act,2005

Circular No 1494June 12,

2015

Clarification regarding use of manual Form-

16 along with e-form-16 till 30.06.2015 for

the dealers having turnover more than Rs.

500 Crore

35. West bengal

West Bengal

Value Added Tax

Act, 2003

Notification No.

790-F.T

September

1, 2014

Jurisdiction of STDS Cell, Data Analysis Wing

and the ITC Investigation Unit in the Office of

the Commissioner of Commercial Taxes,

West Bengal

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UPDATE ON VAT/CST LEGISLATION – JUNE 2015

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