Circular VAT

NO Subject
2/2016 FLOOR RATES REVISED FOR IMPORTED TIMBER FROM 01/03/2016
4/2016 RENEWAL OF REGISTRATION – PHOTOGRAPH IS INSISTED FOR FRESH COPY OF RENEWED REGISTRATION CERTIFICATE
5/2016 LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX IS EXTENDED TILL 31/05/2016
7/2016 MODIFIED INSTRUCTIONS REGARDING REGISTRATION OF DEALERS IN PLYWOOD, GLASS, VENEER AND PACKING MATERIALS
6/2016 LAST DATE FOR FILING OF ANNUAL RETURN FOR THE YEAR 2015-16 – EXTENDED TILL 31ST JULY 2016
08/2016 SPEEDY SETTLEMENT OF AUDIT OBJECTIONS – INSTRUCTIONS ISSUED
9/2016 INSTRUCTIONS FOR PROCESSING REFUND APPLICATIONS. IAC APPROVAL REQUIRED FOR REFUND UPTO 5 LAKHS & DC APPROVAL FOR OTHERS / FILES IN SPECIAL CIRCLES.
10/2016 LUXURY TAX – LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX FOR 2016-17 EXTENDED UPTO 31ST JULY 2016
11/2016 PREPARATION AND MAINTENANCE OF CONFIDENTIAL REPORTS OF GOVERNMENT SERVANTS – INSTRUCTIONS
12/2016 REMEDIAL MEASURES TO AVOID RECURRENCE OF AUDIT DEFECTS
13/2016 LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX IS EXTENDED TILL 31/08/2016
14/2016 CHECK LIST FOR PROCESSING REFUND APPLICATION
19/2016 INSTRUCTIONS ON FILING OF STATEMENT OF FACTS
15/2016 STREAMLINING PROCEDURES OF CHECKPOSTS
16/2016 AMNESTY SCHEME 2016-17 FOR ONE TIME SETTLEMENT OF ARREARS DUE UNDER THE KGST ACT & CST ACT
17/2016 SEC.25E OF KVAT ACT – AMNESTY SCHEME FOR PRESUMPTIVE DEALERS
18/2016 SALIENT FEATURES AND OPERATIONAL INSTRUCTIONS ON KERALA FINANCE BILL, 2016 – BILL NO.16
20/1016 KVATIS SERVER UPGRADATION – OPERATIONAL INSTRUCTIONS TO BE FOLLOWED ON 9TH, 10TH AND 11TH OCTOBER 2016.
21/2016 CONTEMPT OF COURT CASES – INSTRUCTIONS TO DEPUTY COMMISSIONER (LAW) – MAINTENANCE OF REGISTERS

 

NO Subject
1/2015 TIME LIMIT FOR FILING AUDIT REPORT FOR THE YEAR 2013-14 IS EXTENDED TILL 31ST JANUARY 2015
2/2015 COLLECTION OF DISPUTED AMOUNT – INSTRUCTIONS
3/2015 TRANSPORT OF GOODS FROM OUTSIDE THE STATE FOR OWN USE – E-FILING OF FORM 16 APPLICATION – PROCEDURAL INSTRUCTIONS
4/2015 FILING OF WORKS CONTRACT FORM 10B QUARTERLY RETURN – CIRCULAR 30/2014 – CERTAIN MODIFICATIONS ISSUED
5/2015 THE TIME-LIMIT FOR FILING AUDIT REPORT FOR THE YEAR 2013-14 WITH REGARD TO COMPANIES IS EXTENDED UPTO 10TH FEBRUARY 2015
6/2015 USAGE OF MANUALLY FILLED FORM NO.15 DELIVERY NOTES IS ALSO PERMITTED FOR THE TRANSPORTATION OF COMMODITIES LIKE TIMBER AND AGRICULTURAL PRODUCTS NAMELY PEPPER, ARECA NUT AND CARDAMOM
8/2015 SPEEDY DISPOSAL OF REGISTRATION AMENDMENT APPLICATIONS
10/2015 TRANSPORT OF GOODS INTO THE STATE THROUGH CTCPS FROM OUTSIDE THE STATE WITHOUT ENTERING DETAILS AT CTCPS – STREAM LINING OF PROCEDURES TO PREVENT EVASION OF TAX
9/2015 SALIENT FEATURES OF FINANCE BILL 2015 – OPERATIONAL INSTRUCTIONS
11/2015 REVISED FLOOR RATE OF MARBLES & GRANITES FOR COLLECTION OF ADVANCE TAX FROM 21.04.2015
12/2015 TIME LIMIT FOR FILING APPLICATION FOR COMPOUNDING AND REGISTRATION RENEWAL FOR THE YEAR 2015-16 EXTENDED
13/2015 2015-16 TIME LIMIT FOR FILING APPLICATION FOR COMPOUNDING EXTENDED TILL 5TH JUNE AND REGISTRATION RENEWAL TILL 20TH MAY
15/2015 REGISTRATION AND FURNISHING OF DETAILS BY ELECTRONIC COMMERCE WEBSITES – OPERATIONAL INSTRUCTIONS
16/2015 TIME-LIMIT FOR FILING ANNUAL RETURN AND ENCLOSURES FOR THE YEAR 2014-15 UNDER KVAT ACT IS EXTENDED UPTO 30TH JUNE, 2015
14/2015 MAXIMUM COMPOUNDING FEE COLLECTABLE UNDER SEE. 74 IS APPLICABLE TO SUB SECTIONS ALSO
17/2015 OVER ASSESSMENTS – REFUND OF AMOUNT PAID IN EXCESS
18/2015 TIME LIMIT FOR FILING APPLICATION FOR COMPOUNDING FOR THE YEAR 2015-16 – FURTHER EXTENDED TILL 31ST JULY 2015
19/2015 PROCEDURE FOR RELEASE OF GOODS WHICH ARE INTERCEPTED AND DETAINED
20/2015 C&AG REPORT – EFFECTIVE UTILIZATION OF RECURRENT DEFECTS IN ASSESSMENT – REG.
21/2015 USE OF DIGITAL SIGNATURE IN ELECTRONICALLY DOWNLOADED DELIVERY NOTE IS DISPENSED WITH
22/2015 EXEMPTION TO SPECIAL ECONOMIC ZONE UNIT – WORKS UNDERTAKEN BY SUB CONTRACTORS – INSTRUCTIONS
23/2015 DUTIES AND FUNCTIONS OF ASSESSING AUTHORITIES – CERTAIN INSTRUCTIONS
28/2015 ALL GOVERNMENT DEPARTMENTS, PUBLIC SECTOR UNDERTAKINGS AND AUTONOMOUS BODIES ARE REQUIRED TO FURNISH PAN FOR CONTINUING UNINTERRUPTED E-SERVICES
25/2015 REVISED FLOOR RATE AS PER CIRCULAR 25/2015 IS WITHDRAWN.
26/2015 MULTI-LEVEL MARKETING ENTITIES – REGISTRATION, PAYMENT OF TAX AT COMPOUNDED RATES – OPERATIONAL GUIDELINES
27/2015 ASSESSING AUTHORITIES SHALL STRICTLY COMPLY WITH THE PROCEDURAL REQUIREMENTS INCIDENTAL TO COMPLETION OF ASSESSMENT AND PENALTY IN ORDER TO AVOID VIOLATION OF PRINCIPLES OF NATURAL JUSTICE.
29/2015 PEER REVIEW OF NOTICE/DRAFT ORDERS ISSUED BY OFFICERS
30/2015 SECOND APPEAL – ALL CONTROLLING OFFICERS SHALL VERIFY THE REGISTER OF APPELLATE ORDERS ONCE IN A MONTH.
31/2015 SECOND APPEAL WITH DELAY CONDONATION PETITIONS – THE AFFIDAVITS AND PETITIONS SHALL CONTAIN SUFFICIENT CAUSE FOR THE DELAY AND THE DELAY SHOULD BE PROPERLY EXPLAINED

 

NO Subject
02/2014 COMMERCIAL TAXES DEPARTMENT – KVATIS – IT POLICY – PUBLISHED
03/2014 CHECK POST INSPECTORS SHALL APPROVE CONSIGNMENT E-TOKEN IN KVATIS BEFORE RELEASING THE VEHICLE FROM CHECK POST.
04/2014 TIME LIMIT FOR FILING FORM NO. 13 AND FORM 13A BY COMPANIES FOR 2012-13 IS EXTENDED UPTO 15-02-2014.
05/2014 FINANCE BILL 2014 – BUDGET SPEECH 2014 – ADMINISTRATIVE DIRECTION FOR IMPLEMENTATION
06/2014 FLOOR VALUE OF MARBLES & GRANITES FOR THE PURPOSE OF CALCULATION OF ADVANCE TAX WITH EFFECT FROM 25-FEB-2014
7/2014 FRESH OPTION IS TO BE FILED FOR COMPOUNDING U/S 8(F) BEFORE 31ST MARCH 2014 TO AVAIL THE BENEFITS AS PER KERALA FINANCE BILL, 2014
08/2014 USE OF MANUAL FORM NO.15 DELIVERY NOTE IS PERMITTED ONLY FOR RUBBER AND CEMENT W.E.F 24/04/2014
09/2014 LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX UNDER KVAT, KGST, LUXURY TAX ACTS EXTENDED UPTO 31 MAY 2014 EXTENDED
10/2014 ALL NOTICES INCLUDING PENALTY TO DEALERS ABOVE RS.5000 SHALL BE APPROVED BY IMMEDIATE ADMINISTRATIVE / CONTROLLING OFFICERS
11/2014 DEFECT NOTICE U/S 47 OF KVAT ACT SHALL BE ISSUED ONLINE. KVATIS ONLINE DIARY REPLACE MANUAL DIARY.
12/2014 ASSESSMENT REGISTER SHALL BE MAINTAINED IN ASSESSMENT CIRCLES BY ALL ASSESSING OFFICERS FROM 2014-15 ONWARDS.
13/2014 LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX FOR THE YEAR 2014-15 IS FURTHER EXTENDED UPTO 30 JUNE 2014
14/2014 LAST DATE FOR FILING ANNUAL RETURN AND ENCLOSURES FOR THE YEAR 2013-14 UNDER KERALA VALUE ADDED TAX ACT IS EXTENDED UPTO 10TH JUNE, 2014
15/2014 THE LAST DATE FOR FILING ANNUAL RETURN AND ENCLOSURES FOR THE YEAR 2013-14 UNDER KERALA VALUE ADDED TAX ACT IS FURTHER EXTENDED UPTO 30TH JUNE, 2014
16/2014 E-CONSIGNMENT TOKEN APPROVAL – CERTAIN INSTRUCTIONS
17/2014 LAST DATE FOR FILING OPTION FOR THE PAYMENT OF COMPOUNDED TAX UNDER SEC.8 OF THE KVAT ACT, 2003, FOR THE YEAR 2014-15 IS FURTHER EXTENDED UPTO 31ST JULY, 2014
18/2014 ALL WORKS CONTRACT AWARDERS ARE REQUIRED TO FILE FORM 20C STATEMENTS EVERY MONTH EVEN IF THERE IS NO LIABILITY TO PAY TDS
19/2014 MANUAL FORM 15 DELIVERY NOTE IS ALSO PERMITTED FOR THE TRANSPORT OF HIDES AND SKIN.
20/2014 FLOOR VALUE OF RAW CASHEW NUTS AND CASHEW KERNELS EFFECTIVE FROM 21-08-2014
21/2014 GUIDELINES FOR TRANSFER AND POSTINGS OF SYSTEM ADMINISTRATORS
22/2014 LAST DATE FOR FILING COMPOUNDING OPTION U/S 8(B) OF KVAT ACT 2003 FOR 2014-15 IS EXTENDED TILL 10TH SEPTEMBER 2014
23/2014 FINANCE ACT 2014 – OPERATIONAL INSTRUCTIONS ON RETURN FILING BY METAL CRUSHER UNITS
26/2014 MONTHLY DIARY FOR DATA MINING
25/2014 FLOOR VALUE OF ARECA NUT W.E.F 25/09/2014
27/2014 EFFECTIVE UTILIZATION OF KVATIS DATA FOR REVENUE AUGMENTATION AND MONITORING
28/2014 FLOOR VALUE OF ARECA NUT W.E.F 17-10-2014
29/2014 INTERSTATE SALE OF CRUSHED METAL – CST WILL HAVE TO BE PAID U/S 8 OF CST ACT EVEN THOUGH COMPOUNDING HAS BEEN OPTED U/S 8 OF KVAT ACT.
30/2014 WORKS CONTRACT -FILING OF FORM 10B QUARTERLY RETURN – PROCEDURE – INSTRUCTIONS
32/2014 EXEMPTION TO HOSPITALS UNDER SEC.18C(2)–PURCHASE OF CONSUMABLES – INSTRUCTIONS ISSUED

 

NO Subject
1/2013 TIME LIMIT FOR FILING ‘AUDIT REPORT’ FOR COMPANIES RELATING TO THE YEAR 2011-12 EXTENDED TILL 28 FEB 2013
3/2013 DIGITALLY SIGNED DOWNLOADED FORM NO.15 DELIVERY NOTE – FURTHER INSTRUCTIONS
4/2013 KERALA FINANCE BILL, 2013-14 – SALIENT FEATURES AND OPERATIONAL INSTRUCTIONS
5/2013 DEFAULT OF PAYMENT OF TAX – DETAINMENT OF GOODS TRANSPORTED AT CHECK POST – INSTRUCTIONS
6/2013 EXTENSION OF TIME LIMIT 1) PRESUMPTIVE TO VAT – 30 DAYS 2)ANNUAL RETURN – 31ST MAY 3)AUDITED REPORT
8/2013 LAST DATE FOR FILING COMPOUNDING OPTION EXTENDED TILL 31ST MAY 2013
9/2013 FLOOR VALUE OF RIVER SAND FROM 01-06-2013 ONWARDS
10/2013 TIME-LIMIT FOR FILING ANNUAL RETURN AND ENCLOSURES UNDER KVAT ACT AND FILING OPTION FOR PAYMENT OF COMPOUNDED TAX UNDER KGST ACT, KTL ACT AND KVAT ACT EXTENDED TILL 30-06-2013
11/2013 COMPOUNDING APPLICATION FOR 2013-14 – TIME EXTENSION TILL 31-07-2013
12/2013 E-CONSIGNMENT DECLARATION – SUBMISSION OF E-TOKEN PRINTOUT BY TRANSPORTERS AT ONLINE CHECK POSTS IS DISPENSED WITH
13/2013 RECKONING FLOOR RATE FIXED FOR ADVANCE TAX FOR ASSESSMENT / ENFORCEMENT ACTION IN INTRA-STATE TRADE – INSTRUCTIONS
15/2013 STREAMLINING OF GOODS MOVEMENTS OF PARCEL / COURIER / TRANSPORTING AGENCIES
16/2013 REVISED FLOOR RATE OF PLYWOOD, FLUSH DOOR AND BLOCK BOARD WEF 26-08-2013
17/2013 CST EXEMPTION ON CERTAIN TYPES OF RUBBER
18/2013 SALE TO SEZ LOCATED OUTSIDE OR WITHIN THE STATE SHALL BE GOVERNED BY STATUTORY POSITION CLARIFIED IN ORDER NO. C3/6639/13/CT DATED 30/8/2013.

 



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