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

VAT/ CST Newsletter July

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 1. Assam Assam Value Added Tax Act 2005 Circular No 9July 20, 2015 Matter relating to monthly/quarterly return for April-June quarter Delhi Delhi Value Added Tax Act 2004 Notification No 352June 30, 2015 Regarding extension of date for filing DP-I upto Delhi Delhi Value Added Tax Act 2004 Circular No 14July 9, 2015Regarding Annexure 2A & 2B 4. Delhi Delhi Value Added Tax Act 2004 Circular No 15July 21, 2015 Extension of Filing of online return for 1st quarter of to 30/09/ Delhi Delhi Value Added Tax Act 2004 Circular No 16July 27, 2015 Extension the last date of filing of online/hard copy of first quarter return for the year , in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures to 04/08/ Goa Goa Value Added Tax Rules 2005 Order No CCT 1762July 21, 2015 Extension in date for filing of returns for the first quarter of commencing from quarter from to up to 28th Aug, UPDATE ON VAT/CST LEGISLATION – JULY 2015

Serial No. StateLegislationParticulars Effective Date Highlight / Summary Extract 7. Gujarat Gujarat Value Added Tax Act 2003 Circular No 171/172 Extension of Audit report for FY & FY from to Himachal Pradesh Himachal Pradesh Value Added Tax Act, 2005 Notification No.EXN-F(10)- 20/2014-Loose July 25, 2015 Amendment in HPVAT Schedule A & B - Regarding Fabrication of body of trucks and buses, LED bulbs & Energy Efficient Chulhahs 9. Jharkhand Jharkhand Value Added Tax Act, 2005 Notification NO 56 July 24, 2015 Amendment in Rule 3 - Regarding Registration for JVAT 10. Punjab Department of Excise and Taxation Public NoticeJuly 30, 2015 Last date of e-filing of VAT-15 for the 1st Quarter of extended till 4th August, Rajasthan Rajasthan Value Addeed Tax Act 2003 Notification No 59 July 21, 2015 Amendment in RVAT Schedule II - Dealers selling food items cooked in heritage hotels categorized as 'Basic' by GOI 12. Rajasthan Rajasthan Value Addeed Tax Act 2003 Notification No 60 July 21, 2015 Exemption to Dealers selling food items cooked in heritage hotels categorized as 'Basic' by GOI 4 UPDATE ON VAT/CST LEGISLATION – JULY 2015

Serial No. StateLegislationParticularsEffective DateHighlight / Summary Extract 13. Telangana Telangana Value Added Tax Act Notification No 109 May 1, 2015 Date of effect of section 22 of Telangana Value Added Tax (Amendment) Act, 2015 (Act No.4 of 2015) 14. Telangana Telangana Value Added Tax Act Circular No 107July 16, 2015 Telangana VAT Registrations - Computer based Inspections (Advisory visits) 15. West Bengal West Bengal Value added Tax Act 2003 Trade Circular No 11/2015 April 1, 2015 All such refunds under VAT, both for pre-assessment and for post- assessment cases, will be made through ECS/NEFT for direct credit to the dealers’ bank accounts. 16. West Bengal West Bengal Value added Tax Act 2003 Trade Circular No 12/2015 July 7, 2015Submission of paper copy of returns 17. West Bengal West Bengal Value added Tax Act 2003 Memo No 704July 28, 2015 Extension in due date of submission of return for quarter ending UPDATE ON VAT/CST LEGISLATION – JULY 2015

OUR MISSION EXCELLENCE IN WORK THROUGH EMPOWERMENT, EXUBERANCE AND TEAMWORK. 6