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VAT/ CST Newsletter May

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 1. Andhra PradeshAPVAT Act, 2005 Notification No G O Ms NO 158 May 15, 2105 Amendment in Schedule IV - : Reduction of tax on Subabul from 14.5% to 5% 2. Andhra Pradesh Andhra Pradesh Value Added Tax Act, 2005 Notification No G O Ms NO 181 May 25, 2015 Amendment to Schedule I - After entry no 66 new entry 67. ‘Bio-Gas’ manufactured from ‘Organic Waste 3. Andhra Pradesh Andhra Pradesh Value Added Tax Act, 2005 Notification No G O Ms NO 182 May 25, 2015 Amendment in Schedule-I - Addition of 'Sales of e-bid RLNG by GAIL/GSPCL to the Gas based Power Plants in Andhra Pradesh State under the proposal for utilization of stranded gas based generation capacity approved by the Government of India' 4. Andhra Pradesh APVAT Act, 2005 and CST Act, 1956 Circular No 455May 1, 2015 Check posts-Data entry in GIS module - Certain changes made 5. Andhra PradeshAPVAT Act, 2005Circular No 476May 5, 2015 Dealer VAT Registration - Modification of Registration Process 6. Andhra Pradesh APVAT Act, CST Act 1956 CircularMay 5, 2015 e-Waybills for inter-state movement of incoming and outgoing goods vehicles- Exemption of mandatory usage of waybills to PSU Oil Companies 3 UPDATE ON VAT/CST LEGISLATION – May 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 7. Assam Assam Entry Tax Act, 2008 Notification No.FTX.60/2013/21 May 12, 2015 Exemption to all state government department from payment of Entry Tax on import of vehicle 8. Assam Assam Value Added Tax Act, 2003 Notification No No.FTX.55/2005/Pt- VI/100 May 12, 2015 Rate of tax on Tea sold in auction at Guwahati tea auction center or any other tea auction center constituted by the Government 9. Assam Central Sales Tax Act, 1956 Circular No 05/2015May 15, 2105 Assessment under the Central Sales Tax Act, Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 April 28, 2015 Amendment in Entry in Column (2) of serial No 16& 49 of Schedule I & Serial No 4 in Schedule II. 11. Chhattisgarh Chhattisgarh Value Added Tax Act, 2005 Notification No. F /2015/CT/V (45) April 30, 2015 Enhancement in period for completion of assessment 12. Dadra & Nagar Haveli Dadra & Nagar Haveli Department of Value Added Tax Circular No.DNH/VAT/ CT- MMP/AMDT/Rules/ 2011/896 May 1, 2015 Dealers are required to file mandatory of DVAT-30/30A/31/31A before online filing DVAT-16 (Return) 4 UPDATE ON VAT/CST LEGISLATION – May 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 13. Delhi Delhi Value Added Tax Act, 2004 Notification No No.F.7(400)/Policy /VAT/2011/PF/ May 1, 2015 State Bank of Patiala located in the Delhi as 'Appropriate Government Treasury' for collection of tax, interest, penalty or any other amount due under the Act or CST, 1956 from the dealers registered or liable to be registered under the Act, casual traders, contracted (TAN holders) and any other person in e-payment mode only, in addition to the already notified banks. 14. Delhi Delhi Value Added Tax Act, 2004 Notification No.F.7(420)/VAT/P olicy/2011/PF/ May 22, 2015 extend the last date of filing of online/hard copy of fourth quarter return for the year , in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexures /enclosures to 29/05/ Delhi Delhi Value Added Tax Act, 2004 Circular No 05April 28, 2015 Direction regarding mismatch of Annexures 2A/2B 16. Delhi Delhi Value Added Tax Act, 2004 Circular No 06April 28, 2015Change in Nodal Officer for Zone-II 17. Delhi Delhi Value Added Tax Act, 2004 Circular No 10/2015 May 15, 2105 Extension the last date of filing of online/hard copy oQ4 return for the year , in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexures /enclosures to 22/05/ UPDATE ON VAT/CST LEGISLATION – May 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 18. Gujarat Gujarat Value Added Tax Act, 2003 Notification No. (GHN-17) VAR- 2015(36) / TH May 18, 2105 Gujarat Value Added Tax (Amendment) Rules, Addition of new Rule 18E - Regarding BIFR incentive 19. Haryana Haryana Value Added Tax Act, 2003 Notification No. Leg. 4/2015 April 30, 2015 Amendment in Section 59 & 60 [Power to amend Schedule & Power to amend Rules] 20. Himachal Pradesh Himachal Pradesh Value Added Tax Rules, 2005 Notification No. EXN-F(10) May 15, 2105 Amendment in Rule 7-returns shall be filed electronically in FORM-I, for returns upto to the financial year and in FORM VAT- XV for returns pertaining to the financial year and thereafter, by way of uploading all requisite information on the web-site of the Excise and Taxation Department 21. Himachal Pradesh Himachal Pradesh Value Added Tax Rules, 2005 Notification No. EXN-F(10)- 17/2014 May 15, 2105 Regarding tax exemption under CST Act for new industries 22. Jharkhand Jharkhand Value Added Tax Act, 2005 Notification No S O 44/45/46/47 May 20, 2015 Exemption to Central Master Canteen of Central Reserve Police Force (CRPF), Canteen Stores Defense Regimental Units and Central Police Canteen of 106 Rapid Action Force (RAF) 23. Jharkhand Jharkhand Value Added Tax Act, 2005 Notification No. L.G.-07/ /Leg May 19, 2015 Jharkhand Value Added Tax (Amendment) Act, Amendment of Section 2, 18, 57, 74 & Kerala KVAT Act, KGST Act, KTL Act Circular No. 13/2015 May 15, 2105 Extension in time limit for filing application for compounding and registration renewal for the year UPDATE ON VAT/CST LEGISLATION – May 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 25. Maharashtra MVAT Act, 2002 & CST Act, 1956 Notification No. VAT. 1515/ CR 54/Taxation- 1 April 1, 2015 Maharashtra Value Added Tax (Amendment) Rules, Amendment of Rule 8 & rule 58; Form 302 & Punjab Punjab Value Added Tax Act, 2005 Notification No. No. G.S.R.26/P.A.8/2005/S.70/Amd.(55)/2015. April 15, 2105 Amendment in Rule 47 of the Punjab Value Added Tax Act, Punjab Punjab Value Added Tax Act, 2005 Public Notice Extension in the last date of e-filing of VAT- 15 for the 4th Quarter of upto 4th May Rajasthan Rajasthan Value added Tax Act, 2003 Notification No F.12(177)FD/Tax/06- 15] May 5, 2015 Notification regarding amendment in Schedule II of RVAT Act Inclusion of M/s Honda Cars India Ltd 29. Rajasthan Rajasthan Value added Tax Act, 2003 Notification No [No. F.12(177)FD/Tax/06- 16] May 5, 2015 Exemption from VAT on the sale of goods made by the registered dealer to M/s Honda Cars India Ltd. to the extent the rate of tax exceeds 4% 30. Rajasthan Rajasthan Value added Tax Act, 2003 Notification No. F.16(463)PT1/VAT/Tax /CCT/2013/5693 June 1, 2015 Class of dealers to generate Form VAT-47A or the identification number through the official website of the Department 31. Rajasthan Rajasthan Value added Tax Act, 2003 Notification No. F.16(463)PT1/VAT/Tax /CCT/2013/5695 June 1, 2015 Class of dealers to generate Form VAT-49A or the identification number through the official website of the Department 7 UPDATE ON VAT/CST LEGISLATION – May 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 32. Sikkim Sikkim Sales Tax Act, 1983 Notification No 116 Decembe r 17, 2011 Rate of one Paisa per rupee on sale of liquor, beer and all other alcoholic drinks by the CSD and Unit Run Canteens of Defense Establishments 33. TamilNadu Tamilnadu Value Added Tax Act, 2006 Notification G.O.Ms. No 50 April 10, 2015 Amendment to sub-rule (1) of rule 16-A : expression "from the end of the year", the expression "from the end of the financial year" shall be substituted 34. Telangana Telangana State Value Added Tax Act, 2005 Notification G.O.Ms. No 50 May 6, 2015 Amendment to Schedule IV - Auto Components sold to Automobile Manufacturing Units located in the State entry added after entry Uttarakhand Central Sales Tax Act, 1956 Notification No 383 May 2, 2015 Continuation of exemption to IT Industry and addition of "Mobile Handsets" in the list of IT Goods 36. Uttarakhand Uttarakhand Value Added Tax Act, 2005 Notification No 413/2015 May 8, 2015 Amendment in Schedule III - Regarding spirits and spirituous liquors of all kinds and Country liquors 37. West Bengal West Bengal Value Added Tax Act, 2003 Notification No. 665-F.T May 2, 2015 Change in rate of tax on Cigarettes 38. West Bengal Govt. of West Bengal Directorate of Commercial Taxes TRADE CIRCULAR NO. 08/2015 April 1, 2015 Introduction of Automatic Allotment of Yearly Waybill Quota 39. West Bengal West Bengal Value Added Tax Act, 2003 Public Order April 30, 2105 Due date for submission of return in Form 14, Form 14D and Form 15 for the quarter ended was extended to , as such revised return thereof can be submitted up to West Bengal West Bengal Value Added Tax Act, 2003 Order April 29, 2015 Extension of last date of Return submission for Q.E./Y.E UPDATE ON VAT/CST LEGISLATION – May 2015

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