IDT Digest for February 14, 2017

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  • Circular: Jammu & Kashmir VAT:

Guidelines prescribed for implementation of Amnesty scheme

The Jammu and Kashmir Government in order to facilitate voluntary payment of tax arrears has launched an Amenity scheme vide Notification No. SRO 30 dated February 1, 2017.

Gist of the guidelines:

  • A dealer who wants to avail amnesty will require to file prescribe declaration along with required documents and proof of payment of 1/6th of tax liability.
  • At the time of receipt of such application, a preliminary scrutiny shall be initiated by concerned Assessing Authorities (“the Authority”) and any deficiencies noticed shall be brought to the notice of the dealers advising them to rectify the same so as to ensure that the cases are complete in all respects.
  • After the expiry of prescribed period, a detailed scrutiny shall be carried out by the Authority within a period of two months. In case any deficiencies/imperfections noticed by the Authority then it will be brought into the notice of the dealers and a 15 days time shall be given to rectify the same. If dealers fails to rectify the same or explanation offered by him is not satisfactory then his application shall be rejected and such communication will be sent to him in writing with a reason of such rejection.
  • If any dealer feels aggrieved by such rejection then he can present his case before the concerned Additional Commissioner Commercial Taxes (Administration) (“the Commissioner”) within a period of 15 days from the date of receipt of communication regarding rejection. The Commissioner after examination of case will pass a final order within 15 days from the date of receipt of representation in his office.
  • This entire process of verification of cases will be monitored by the concerned Additional Commissioner (Administration).
  • After receipt of last instalment, the Authority shall pass an order waiving off the outstanding interest and penalty for the period in question. Such orders will be passed within a period of three months after the closure of the scheme.
  • Dealers who have already paid principal amount and only interest and penalty either in part or in full are outstanding will require to file an application before the Authority giving details of payments made. After such submission, the Authority shall pass an order with in a period of 60 days for the waiver of the interest and penalty after fulfilling all the condition mentioned in said notification.

Further, in respect of the dealers where the Assessing Authority is satisfied that the principal amount stands liquidated and only interest and penalty are outstanding and no legal proceeding on the subject is pending in any competent legal forum, the Assessing Authority may suo-moto pass an order waiving off the interest and penalty in such cases, within a period of 3 months from the closure of this scheme.

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  • Circular: Delhi VAT:

Extension of last date of e-filing of 3rd quarterly VAT return of FY 2016-17 upto February 28, 2017

The Delhi Government vide Circular No. 23 of 2016-17 dated February 13, 2017 has extended the last date of e-filing of return in Form DVAT-16 , DVAT-17 and DVAT-48 for the 3rd Quarter of FY 2016-17 upto February 28, 2017.

Earlier, the Government has extended the said date till February 13, 2017.

Further, the tax due shall continue to be paid in the usual manner as per the provision of Section 3(4) of the Delhi Value Added Tax Act, 2004 and the dealers filling the returns through digital signature need not to file hard copy of the return/ Form DVAT-56.

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