Important Notifications & Circulars

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  • Notification: Himachal Pradesh VAT/CST:
  1. Insertion of Anti hail nets in Schedule A in Part-II, dealing with goods taxable @ 4%

The Himachal Pradesh Government vide Notification No. EXN-F(10)-20/2014 dated  November 17, 2016 has amended the Part –II of Schedule A appended to Himachal Pradesh Value Added Tax Act, 2005, dealing with goods taxable at the rate of 4% by inserting a new entry after existing entry no. 7,  namely-

 “7-A     Anti hail nets”

Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2016/11/Notification-Himachal-Pradesh-VAT.docx

  1. Amendments in Central Sales Tax Himachal Pradesh Rules, 1970  in relation to declaration form

The Himachal Pradesh Government vide Notification No. EXN-F(1)-3/2012- dated  November 17, 2016 has made Central Sales Tax (Himachal Pradesh) Amendment Rules, 2016 to amend the Central Sales Tax Himachal Pradesh Rules, 1970 (“the CST HP Rules”), namely-

  • Rule 6 of the CST HP Rules [Manner of obtaining and use and submission of Declaration Forms prescribed under and the Central Sales Tax (Registration and Turnover) Rules, 1957, and keeping account thereof]

In Rule 6 dealing with manner of obtaining and use and submission of Declaration Forms prescribed under and the Central Sales Tax (Registration and Turnover) Rules, 1957 (“CST Rules”) and keeping account thereof, the following amendment have been made-

  1. In the heading of Rule 6, the letters and words ” ‘C’ and ‘F’ and certificates in forms ‘D’, ‘E-I.’ And ‘E-II’” has been omitted
  2. Insertion of letters and words “or Form ‘H’ or Form-‘I’ or certificate in Form ‘E-I’ ‘E-II’” after letters and words “Form- ‘C’ or ‘F” in Rule 6(6). The amended Rule is as follows-

“(6) Every registered dealer to whom any declaration in Form ‘C’ or ‘F’ Form ‘H’ or Form-‘I’ or certificate in Form ‘E-I’ ‘E-II’ is issued by the Assessing Authority shall maintain, in registers in Form III or IV, as the case may be a true and complete account of every such form received from the Assessing Authority. If any such form is lost, destroyed or stolen, the dealer shall report the fact to the said authority immediately, shall make appropriate entries in the remarks column of the register in Form III or IV, as the case may be, and take such other steps to issue public notice of the loss, destruction or theft as the Assessing Authority may direct.”

  1. Substitution of Rule 6(10) with the words and figure, namely-

  “The Commissioner may by notification in the Official Gazette, declare that declarations in forms ‘C’ and ‘F’ or Form ‘H’ or ‘I’ or certificate in Form ‘E-I’ or ‘E-II’ prescribed under the CST Rules 1957 , of a particular series, design or colour or in cases mentioned in sub-rules (2) and (3) of rule 6- B shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification.”

  • Rule 6B of the CST HP Rules 

Insertion of two new sub- rules i.e. Rule 6B(2) and Rule 6(B)(3), as follows-

“(2) Where any dealer, after the generation of declaration in Form ‘C’ or ‘F’ or ‘H’ or ‘I’ or certificate in Form ‘E-I’ or ‘E-II’, as the case may be, discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration/certificate mentioned above, and intends to rectify the same, he shall submit an application online to his assessing authority within six months from the date of generation of such declaration/ certificate mentioning therein the incorrect particulars or any other information furnished by him, which he wants to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied with a printed copy of such declaration/certificate, alongwith an undertaking in Form ‘GG’ mentioning the Form ‘C’ or ‘F’ or ‘H’ or ‘I’ or certificate in Form ‘E-I’ or ‘E-II’ which has not been generated through the official website of the Department.

The Assessing Authority on finding the application in order shall recommend the cancellation of such forms and reissuance of fresh forms as requested to the Zonal Collector for approval of the request.

(3)Where any dealer has generated declaration in Form ‘C’ or ‘F’ or ‘H’ or ‘I’ or certificate in Form ‘E-I’ or ‘E-II’ by misrepresentation of facts or by fraud or in contravention of the provisions of the Central Sales Tax Act, 1956 and rules made thereunder, the Assessing Authority or any officer authorized by the Commissioner, after affording such dealer a reasonable opportunity of being heard cancel such declaration Form(s) or Certificate(s), and the list of declaration Form(s) or Certificate(s) so cancelled shall be uploaded on the official website of the Department. The declaration Form(s) so cancelled shall be deemed to have not been generated through the official web-site of the Department.”.

  • Insertion of new Form GG

A new Form GG relating to Form of Indemnity Bond has been inserted.

 Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2016/11/Himachal-Pradesh-CST-Notification.docx

  • Circular: Daman and Diu VAT:

Regarding communication of Provisional Login ID and Passwords to the dealers from November 28, 2016 for provisional registration under GST

The Daman and Diu Government (“the Government”) vide Circular No. DMN/VAT/VATSoft/ 2016-17/341 dated November 18, 2016 has informed that to continue the operations under the GST regime, the provisional registration number is needed. Thus, as per the provisions of Model GST Act, Provisional ID and Password will be communicated by Department of Value Added Tax, Daman & Diu (“the Department”) from November 28, 2016 onwards, which shall be used in updating the current information on the Goods and Service Tax Portal.

The Government has also requested the dealers to complete the entire updation process of pre-registration within next 4 weeks from the date of receipt of Provisional ID and Password from the Department.

Further, it is informed that the provisional registration number shall be effective only from the date to be notified of GST Act by the Central Government.

Read more at : http://www.ddvat.gov.in/docs/Circular/Circular%20Reg%20Provisional%20ID%20and%20Password%20for%20GSTN.pdf

 Circular: Tamil Nadu VAT:

Instructions regarding Filing of Audit Report through online Form WW

The Tamil Nadu Government vide Circular No.15/2016 Acts Cell-III/30916/2016 dated November 16, 2016 has instructed the assessing authorities to accept the manual Form WW (“form of Audit report audited by an accountant and furnished by dealers whose total turnover including zero-rate sale and sale in the course of inter-state trade or commerce in a year, exceeds one Crore rupees”) in the pre-revised format for the assessment year 2015-2016, which is due on or before December 31, 2016.

Earlier, Rule 16-A of the Tamil Nadu Value Added Tax Rules, 2007 (“the TNVAT Rules”) has been modified with effect from January 29, 2016 mandating the filing of audit report electronically in the amended Form WW but with a view that monthly returns and other transactions details are being filed by the dealers in the new portal only from June, 2016 (i.e. from July 1, 2016). Therefore, the electronic filing of amended Form WW for the year 2015-2016 in the new portal need not be insisted.

Further, it is also informed that the on-line filing of Audit Report in the amended Form WW through new portal is applicable from the assessment year 2016-2017.

Read more at: https://ctd.tn.gov.in/documents/10184/10934/15_2016/6cd12d58-d1c2-470e-845d-1e01be8d6672?version=1.0

  • Ordinance: Maharashtra Settlement of arrears in disputes:

Maharashtra Settlement of Arrears in Disputes (Third Amendment) Ordinance, 2016

The Maharashtra Government (“the Government”) vide Maharashtra Ordinance No. XXVII OF 2016 dated November 17, 2016 has made Maharashtra Settlement of Arrears in Disputes (Third Amendment) Ordinance, 2016 to amend Section 2, 4 and 5 of the Maharashtra Settlement of Arrears in Disputes Act, 2016 (“the Maharashtra Settlement Act”) thereby extending settlement of disputed tax arrears scheme till end of this month, i.e. November 30, 2016.

The amendments made are as follows-

(a) Clause (2) of Section 2(1) of the Maharashtra Settlement Act [definition of arrears in disputes]:

Substitution of “30th November 2016” for the figures, letters and word “15th November 2016” in clause (2) of Section 2(1).The amended clause (2) is as follows-

“arrears in dispute” includes

  • tax, by whatever name called, under the relevant Act;
  • interest payable by an applicant under the relevant Act;
  • penalty imposed upon the applicant under the relevant Act, in respect of any statutory order pertaining to any period ending on or before the 31st March 2012, against which appeal is filed before, the appellate authority under the relevant Act or, by the Tribunal or Court, not later than 30th November 2016.

(b) Section 4 of the Maharashtra Settlement Act [Conditions for Settlement]

Substitution of Section 4(1) of the Maharashtra Settlement Act with the following-

“(1) The applicant who desires to settle the arrears in dispute shall submit the application to the designated authority, upto the 30th November 2016 in such form and in such manner as may be prescribed :

Provided that, the proof of payment of the requisite amount determined as per sub-section (1) or (2) of section 6 of this Act shall be submitted on or before the date prescribed in this behalf”.

(c) Section 5 of the Maharashtra Settlement Act [Withdrawal of appeal]

Substitution of “30th November 2016” for the figures, letters and word “15th November 2016” in Section 5. The amended section is as follows-

“The applicant who desires to avail the waiver under this Act with respect to the arrears in dispute shall withdraw the appeals pending before the appellate authority or Tribunal or, as the case may be, before the Court on or before the 30th November 2016.”

Read more at: http://www.mahavat.gov.in/Mahavat/MyFold/DOWNLOADS/NOTIFICATIONS/KNOW_NOTIFI_MVAT/KNOW_NOTIFI_MVAT_11_18_16_4_42_32PM.pdf