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VAT/ CST Newsletter June

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 1. Andhra Pradesh Andhra Pradesh Value Added Tax Act, 2005 Notification G.O.MS.No.191 May 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 CircularMay 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 1June 19, 2015 Regarding VAT Registrations – Compulsory e-Registration 4. Andhra Pradesh Andhra Pradesh Value Added Tax Act, 2005 Circular No 3June 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 26June 1, 2015 Invoice matching system - Purchase, sale Invoice details effected to VAT dealers to be filed along with monthly Returns 3 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 6. Assam Assam Value Added Tax Act, 2003 & CST Act, 1956 Circular No 6/2015 June 1, 2015 Mandatory online issuance of 'C' & 'F' Form for Interstate Purchase/stock transfer made from 1st April, Bihar Central Sales Tax Act, 1956 Notification No S O 114 June 4, 2015 Rate of tax for micro Industrial Units for the period 12/10/2006 to 13/03/ 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 4 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 11. Kerala Kerala Value Added Tax Act, 2003 CIRCULAR No.16/ 2015 June 3, 2015 last date for filing Annual Return and enclosures for the year under Kerala Value Added Tax Act is extended upto 30th June, No further extension will be granted 12. Kerala – wrong (KAR) Kerala (KAR) Value Added Tax Act, 2003 Circular No 4/ June 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/ 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 2015 June 16, 2015 Non acceptance of correspondence & Letters 15. Odisha Odisha Value Added Tax Act, 2004 NotificationJune 23, 2015 Exempt on sale of Aviation Turbine Fuel (ATF) to international flights 5 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 16. Rajasthan Rajasthan Value Added Tax Act, 2003 Notification No.F.12 (74) FD/Tax/ June 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/ June 12, 2015 Amendment 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/ June 12, 2015 Notification under section 51B of RVAT Act, 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/ June 12, 2015 Notification under section 51B of RVAT Act, 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/ June 12, 2015 Notification under section 51B of RVAT Act, 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/ June 12, 2015 Notification under section 51B of RVAT Act, Rebate of CST on certain goods 22. Rajasthan Rajasthan Value Added Tax Act, 2003 Notification No.F.12(77)FD/Tax/ June 12, 2015 Notification under section 51B of RVAT Act, 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/ May 28, 2015Application for e-amendment in Form VAT-05 6 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 24. Rajasthan Rajasthan Value Added Tax Act, 2003 Circular No 02/ 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/ 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/ June 23, 2015 Application for early-refund in Form VAT 20A 27. Rajasthan Rajasthan Value Added Tax Act, 2003 Dealer Circular 03/ June 23, 2015 Circular for android based mobile application for Form VAT-47A and VAT-49A. 28. Tamilnadu TNVAT Act, 2006 & CST Act, 1956 Circular No 21/2015 May 25, 2015 Instructions regarding mandatory e-filing of Monthly Returns & e-Payment 29. Tamilnadu Central Sales Tax Act, 1956 Circular No. 24/2015 June 20, 2015 Issue 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 7 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 31. Uttar Pradesh Uttar Pradesh Value Added Tax Act, 2008 Notification No.- KA.NI /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 /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 1494 June 12, 2015 Clarification regarding use of manual Form- 16 along with e-form-16 till 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 8 UPDATE ON VAT/CST LEGISLATION – JUNE 2015

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