Filing of Online Return for 3rd Quarter of 2016-17

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110002

No.F.7(420)/VAT/Policy/2011/PF/1243-48

Dated 08.03.17

CIRCULAR NO. 26 OF 2016-17

Sub: Filing of Online Return for 3rd Quarter of 2016-17 - extension of period thereof.

     In partial modification to this department's Circular No. 25 of 2016-17 on the subject cited above and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, I H.Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of Filling of Online/hard copy of third quarter return for the year 216-17, in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures to 17.03.2017.

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

Sd/-

(H.Rajesh Prasad)

Commissioner, VAT

No.F.7(420)/VAT/Policy/2011/PF/1243-48

Dated: 08.03.17

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Online Filing 3rd Quarter Date Extend to 28th Feb., 2017

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110002

No.F.7(420)/VAT/Policy/2001/PF/1159-64

Dated 13.02.17

CIRCULAR NO. 23 OF 2016-17

Sub: Filing of Online Return for 3rd Quarter of 2016-17 - extension of period thereof.

     In partial modification to this department's Circular No. 21 of 2016-17 on the subject cited above and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, I H.Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of Filling of Online/hard copy of third quarter return for the year 216-17, in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures to 28/02/2017.

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

Sd/-

(H.Rajesh Prasad)

Commissioner, VAT

No.F.7(420)/VAT/Policy/2001/PF/1159-64

Dated 13.02.17

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Extend Last Date for Filing of Reconciliation DVAT Return for Fin. Year 2013-14.

Recently, Department of Trade and Taxes has issued a Circular No. 21 of 2014-15 on 08.01.2015 regarding filing of reconciliation Delhi Value Added Tax Return for the Year 2013-15.  This circular states that under rule 49A of the DVAT rules, 2005 read with section 9(2) of CST Act, 1956.  The last date of filing of online return in Form 9 for the Year 2013-14, prescribed under rule 4 of Central Sales Tax (Delhi) Rule, 2015 has been extended to 05th Feb., 2015.

The Last date of Filing of online Return in Form 9 is as under :

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Due Date of Annual Return of UPVAT extended to 29.01.2015

Recently Uttar Pradesh State Government has been extended Annual Return of UPVAT from dated 31.12.2014 to 29.01.2015.  As per Letter of UP Government dated 30th Dec., 2014 Date of filing of Annual Return of UPVAT in Proforma 52, 52A and 52B is extended.  The actual date of filing of annual return of UPVAT is 30th Nov., 2014.  This due date is extended on 28.11.2014 and suggest new due date is 31st Dec., 2014.  This is 2nd amendment to file Annual Return of UPVAT.  The extension is effected for Fin. Year 2013-14.

Download Extended Date for Annual Return of UPVAT (Click Here)

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Effects and Key features of Proposed GST

As per the dual tax regime that has been announced for GST in India, there will be a Central stream for taxes and a State stream for the same taxes.In order to allow this model of taxation both the Centre and States will have to make policy changes. It is expected that the proposed concurrent dual GST system would p reserve and protect the fiscal powers and at the same time rationalize the indirect tax structure by subsuming a plethora of Central and Local Taxes into a consolidated levy.

Central GST may subsume the following indirect taxes/duties on supply of goods and services:

• Central Excise Duties (CENVAT)
• Additional Excise Duties including those levied under Additional Duties of Excise (Goods of SpecialImportance)Act, 1957
• Additional Custom Duties in the nature of countervailing duties, i.e., CVD, SAD and other domestic taxes impose on imports to achieve a level playing field between domestic and imported goods although, under the GST regime all the imports will suffer a reverse charge. 
• Cesses levied by the Union viz., Cess on rubber, tea, coffee etc.
• Service Tax
• Central Sales Tax – to be completely phased out
• Surcharges levied by the Union viz., National Calamity Contingent Duty, Education Cess, Special Additional Duties of Excise on Motor‐Spirit and High Speed Diesel (HSD).

State GST may subsume the following State taxes

• Value Added Tax
• Purchase Tax
• State Excise Duty (except on liqu or)
• Entertainment Tax (unless it is levied by the local bodies)
• Luxury Tax
• Octroi
• Entry tax in lieu of Octroi
• Taxes on Lottery, Betting and Gambling

Taxes/Duties not to be subsumed in GST:‐

In Central GST

• Basic Customs Duty
• Excise Duty on Tobacco products
• Export Duty
• Specific Cess
• Specific Central Cess like Education and Oil Cess.

In State GST

• Taxes on Liquors
• Toll Tax
• Environment Tax
• Road Tax
• Property Tax
• Tax on Consumption or Sale of Electricity – Not certain
• Stamp Duty – Not certain

Certain components of petroleum, liquor are likely to be outside the GST structure.  Further, State Excise on liquor may also be kept outside the GST. In other words, in such circumstances, all taxes and duties on these goods will be outside the scope of GST.

Source: www.caclubindia.com

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DVAT - Withdraw the filing of information related to statutory forms online in Form CD-1 notified.

DVAT has issued a Notification regarding withdraw the filling of information related to statutory forms online in Form CD-1 vide Notification No.F.7(450)Policy/VAT/2014/455-466 Dated:5/11/2014 which is as under :

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002

No.F.7(450)Policy/VAT/2014/455-466 Dated:5/11/2014

NOTIFICATION

I, Sanjeev Khirwar, Commissioner, Value Added Tax, in exercise of the powers conferred under section 70 of the Delhi Value Added Tax Act, 2004 ( Delhi Act 3 of 2005), do hereby withdraw the filing of information related to statutory forms online in Form CD-1 notified vide Notification No.F.7(450)/Policy/VAT/2012/336-347 dated 12/07/2012 with effect from 05/03/2014.

(Sanjeev Khirwar)

Commissioner, Value Added Tax

No.F.7(450)Policy/VAT/2014/455-466 Dated: 5/11/2014

Copy forwarded for information and necessary action to:-

1. The Principal Secretary to Lt.Governor, Delhi, Raj Niwas, Delhi.

2. The Pr. Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi with one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today’s date.

3. The Principal Secretary(Finance). Finance Department, Delhi Sachivalaya, New Delhi.

4. All Special / Addl./ Joint Commissioners, Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

5. Addl. Commissioner (PR), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 

6. Deputy Director (Policy), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 

7. Registrar, Sales Tax Appellate Tribunal, Deptt. of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi.

8. President/Secretary, Sales Tax Bar Association (Regd.) Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 

9. All Assistant Commissioners (VAT)/AVATOs, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi .

10. System Analyst (EDP), Department of Trade and Taxes, Govt. of NCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi.

11. P.S to Commissioner, Department of Trade & Taxes, Govt. of NCT of Delhi, Vyapar Bhawan, New Delhi-02.

12. Guard File.

(Rajesh Bhatia)

Assistant Commissioner(Policy)

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Circular: MVAT-VAT dated 12.07.2011 in respect of Motor Vehicle Sales

TRADE CIRCULAR

Circular No.11T of 2011, Date: 12/07/2011

Sub :- Notification No. CST-2002/CR-30/Taxation-2, dated 1st May 2002 u/s 8(5) of Central Sales Tax Act, 1956 -in respect of Motor Vehicle.

Ref:- Internal circular No.CST/Amendment/1008/12/Adm-6 – Circular No. 17A of 2010, dated 18th December 2010.

An internal circular referred to above was issued regarding Taxation of motor vehicles under Central Sales Tax Act, 1956 for the VAT period from 1.4.2005. It was mentioned in the said circular that the relevantnotification in respect of Motor Vehicle, dated 1st May 2002 as amended from time to time contained a reference to the entry 102 of Schedule ‘C’ to Bombay Sales Tax Act, 1959. That after coming into force of Maharashtra Value Added Tax Act, 2002 from 1st April 2005, there was no such entry in existence in MVAT Act and hence the saidnotification was no more in force from 1st April 2005. Officers were directed to take action and disallow the claims of concessional rate under Central Sales Tax Act, 1956 for periods after 1st April 2005.

The interpretation of the said provision was disputed by the trade and it was therefore decided to seek the opinion of law and Judiciary on the issue – i.e. whether thenotification under Central Sales Tax Act, 1956, dated 1st May 2002 as amended from time to time and containing reference to entry under Bombay Sales Tax Act, 1959 continued after repeal of the Bombay Sales Tax.

Law and Judiciary, Government of Maharashtra, in their opinion dated 16th March 2011 has opined.

“In view of the afore-stated clear provision of Central Sales Tax Act, 1956, – it can be said that mere reference of Bombay Sales Tax Act, 1959, in the notification issued under section 8(5) does not make redundant the notification even after repeal of Bombay Sales Tax Act. Since, the said notification is issued under section 8(5) of the Act, 1956 and the Central Sales Tax Act, 1956 is still in existence and since the notification issued on 1st May 2002 has not yet been withdrawn, it can be said that the same still continues and the rate of tax under Central Sales Tax Act, 1956 is still available to motor vehicles as covered by above notification after 1st April 2005.”

In view of the legal opinion received from Law and Judiciary, the circular instructions issued earlier vide reference 1 above are hereby withdrawn. All the officers are hereby instructed to take note of this and take necessary action.

Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.

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MVAT-Notification for Refund to Diplomatic Authorities

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, Dated the 20th June 2011

NOTIFICATION

THE MAHARASHTRA VALUE ADDHD TAX ACT, 2002.

No.VAT-1511/CR-56/Taxation-1. — In exercise of the powers conferred by sub-section (1) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the Government Notification, Finance Department, No.VAT-1509/CR-89/Taxation-1, dated the 5th November 2009, as follows, namely : —

In the SCHEDULE of the said notification —

(1) in Part (I), in column (3), for condition (vii), the following condition shall be substituted, namely : —
“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.”;

(2) in Part (II) —
(a) in entry 1, in column (3), for condition (vii), the following condition shall be substituted, namely :-
“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.”
(b) in entry 2, in column (3), for condition (vii), the following condition shall be substituted, namely:-
“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.”.

By order and in the name of the Governor of Maharashtra,

O.C.BIIANGADIYA,
Deputy Secretary to Government

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What a excellent work of Maharashtra Government ?

Today's world is computer world. In the computer world every thing is very fast and accurate, but on send way of computer world man living in Internet World. Every thing is find out on the internet. During this, India is more nearer to 1 No. all over the world in Computer & Internet field. But, apart from this the "Maharashtra Government" is very advance rather than all over the world. See the Bellow :

The above picture shows that, the Maharashtra Government's Administrative Body & their Employee not work proper. Today's dated is 03.05.2011 but, on the contrary Maharashtra Government Site posted & published 30.05.2011 G.R. for the Law and Judiciary Department.

What a excellent work of Maharashtra Government on internet !

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Payment of MVAT via e-Payment is mendatory w.e.f. 31 March 2011

Friends, the Maharashtra Government issued Notification No. VAT 1510/CR-165/Taxation-1 dated 20 December 2010 in pursuance of the powers conferred under rule 45A of the Maharashtra Value Added Tax Rules, 2005. As per the said notification, the dealers liable to file six-monthly returns under Maharashtra Value Added Tax (‘MVAT’) laws shall make payments electronically with effect from 31 March 2011 of any amount under Maharashtra Value Added Tax Act, 2002.

Thus, with effect from 31 March 2011, e-payment of taxes has been made mandatory for all the dealers liable to file six-monthly returns under MVAT laws.

Maharashtra Sales Tax Department has introduced e-payment of taxes in a phased manner. Now, this has been made mandatory for all classes of dealers as mentioned below.

Sr. No.	Type of Dealers	Date from which e-payment is made mandatory	Notification / Trade Circular No.
1	Dealers liable to file monthly returns under MVAT laws	1 June 2010	Notification No. VAT 1510 / CR-64 / Taxation–1 dated 26 May 2010
2	Dealers liable to file monthly returns under Maharashtra Profession Tax Act, 1975	1 June 2010	Trade Circular No. 17T of 2010 dated 17 May 2010
3	Dealers liable to file quarterly returns under MVAT laws	1 October 2010	Notification No. VAT 1510 / CR-90 / Taxation-1 dated 28 July 2010
4	Dealers liable to file six-monthly returns under MVAT laws	31 March 2011	Notification No. VAT 1510/ CR-165 /Taxation-1 dated 20 December 2010

Following are the banks through which, e-payment can be made by using internet banking facility.

E-payment directly from Bank’s website	Banks integrated with Maharashtra Sales Tax Department
State Bank of India	IDBI Bank
State Bank of Hyderabad	Corporation Bank
State Bank of Travancore	Union Bank of India
State Bank of Mysore	Bank of Maharashtra
State Bank of Bikaner & Jaipur	Indian Overseas Bank
State Bank of Patiala	Indian Bank
IDBI Bank	Central Bank of India
Corporation Bank	Dena Bank
Union Bank of India	Allahabad Bank
Bank of India
Bank of Maharashtra
Bank of Baroda
Punjab National Bank

Mandatory e-Payment of Central Sales Tax (CST) Act: Combined reading of Rule 45A of MVAT Rules, 2005, above referred Notification and Section 9(2) of CST Act makes it clear that e-Payment of CST has been made mandatory for all the dealers with effect from 31 March 2011.

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Maharashtra VAT Notification - Amendment to A, C and D Schedule-Extension of Time Limit

FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 30th March 2011 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002, No. VAT. 1511/C.R.-47/Taxation-1.

In exerice of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 1st April 2011, amends SCHEDULES A, C and D appended to the said Act, as follows, namely ;—

In the Maharashtra Value Added Tax Act, 2002,—

1. In SCHEDULE A,—

(a) in entry 9A, in column (2), for the figures, letters and words “31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier” the figures, letters and word “31st March 2012″ shall be substituted ;

(b) in entry 51, in column (2), for the figures, letters and words “31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier” the figures, letters and word “31st March 2012″ shall be substituted.

2. In SCHEDULE C, in entry 108, in column (2), in sub-entry (1), in clause (b), for the figures, letters and words, ” 1st April 2010 and ending on 31st March 2011 or date on which the Goods and Services Tax Act shall come into force ” the figures, letters and words ” 1st April 2011 and ending on 31st March 2012. ” shall be substituted.

3. In SCHEDULE D, in entry 11, in column (2), for the figures, letters and words “31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier” the figures, letters and word ” 31st March 2012 ” shall be substituted.

By order and in the name of the Governor of Maharashtra,

O. C. BHANGADIA,

Deputy Secretary to Government

Click Here to See Notification

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