HomenewsUncategorisedCircular VAT

Circular VAT

  • 11th October 2017
  • Posted by: web@taxes
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KFC
Circular 18/2024 Kerala Flood Cess – Non filing of returns – Adjudication instructions issued – reg.
കേരളാ ഫ്ളഡ് സെസ്സ് – റിട്ടേൺ ഫയൽ ചെയ്യുന്നതിൽ വീഴ്ച – നികുതി നിർണയം സംബന്ധിച്ച നിർദേശങ്ങൾ		 View
VAT 2024

 

No Subject
15/2024-Kerala SGST Authentication of return and statements filed through new software KITIS – instructions issued – reg.
KITIS മുഖേന സമർപ്പിക്കുന്ന റിട്ടേണുകളുടെയും മറ്റു വിശദാംശങ്ങളുടെയും ആധികാരികത സംബന്ധിച്ച നിർദേശങ്ങൾ
Trade Circulars / SoP
കട / ഓഫീസ് തുടങ്ങിയ വാണിജ്യാവശ്യത്തിനായി കെട്ടിടങ്ങൾ വാടകയ്ക് നൽകുന്നതിലെ ജി.എസ്.ടി View
Trade Circular No.4/2024 18/10/2024 Kerala Flood Cess – Non filing of returns – Instructions issued – reg.
കേരളാ ഫ്ളഡ് സെസ്സ് – റിട്ടേൺ ഫയൽ ചെയ്യുന്നതിൽ വീഴ്ച വരുത്തുന്നതുമായി ബന്ധപ്പെട്ട നിർദേശങ്ങൾ
 View
Circular 03/2024-Kerala GST (English) 17/08/2024 Amnesty Scheme 2024 – Comprehensive Tax Arrears Relief Scheme – Issuance of Guidelines – reg. View
Trade Circular 14/2024 13-08-2024 Implementation of new software for filing of returns and Payment of tax under legacy Acts -instructions
ട്രേഡ് സർക്കുലർ 14/2024 – പരമ്പരാഗത നികുതി നിയമങ്ങൾ പ്രകാരം റിട്ടേണുകൾക്കും, നികുതി ഒടുക്കലിനും പുതിയ സോഫ്റ്റ്‌വെയർ സംവിധാനം ഏർപ്പെടുത്തിയത് സംബന്ധിച്ച നിർദേശങ്ങൾ.		 View
Trade Circular 03/2024 01/08/2024 ആംനസ്റ്റി പദ്ധതി 2024 – സമഗ്ര നികുതി കുടിശ്ശിക നിവാരണ പദ്ധതി – മാർഗനിർദ്ദേശങ്ങൾ View
Trade circular 1/2024 View
SGST/973/2023-LEGAL3 21-11-2023 Standard Operating Procedure (SOP) for the cases before National Company Law Tribunal (NCLT)

നാഷണൽ കമ്പനി ലാ ട്രിബുണൽ മുന്നാലെ ഉള്ള കേസുകൾക്ക് സ്വീകരിക്കേണ്ടുന്ന ഏകീകൃത നടപടിക്രമം

 View
Trade Circular 18/2023 Operational instructions regarding remittance of tax and amounts other than GST through e-Treasury Portal.

ജി.എസ്.ടി ഒഴികെയുള്ള നികുതിയും മറ്റു തുകകളും ഇ-ട്രഷറി മുഖേന ഒടുക്കുന്നതിനുള്ള നിർദേശങ്ങൾ.

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Trade Circular 15/2023 19-08-2023 Changes in mode of remittance of certain Cesses and Additional Sales Tax levied under KGST Act , 1963 and Kerala Finance Act, 2008 – certain instructions issued – Regarding

കേരളാ പൊതുവില്പന നികുതി നിയമം. 1963, കേരള ഫിനാൻസ് ആക്ട്, 2008 എന്നിവ പ്രകാരമുള്ള ചില സെസ്, അഡിഷണൽ സെയിൽസ് ടാക്സ് എന്നിവ ഒടുക്കുന്ന രീതിയിലുള്ള മാറ്റങ്ങൾ സംബന്ധിച്ച വ്യാപാരികൾക്കുള്ള   നിർദേശങ്ങൾ.

 View
SOP 1/2023 STANDARD OPERATING PROCEDURES FOR MONITORING INELIGIBLE IGST INPUT TAX CREDIT REVERSAL BY TAXPAYERS IN RETURN FORM GSTR 3B View
VAT 2022
No Subject
Circular 5/2022 ആംനസ്റ്റി പദ്ധതി 2022 – GST ഒഴികെയുള്ള കുടിശ്ശിക നിവാരണത്തിനുള്ള നിർദേശങ്ങൾ
VAT 2021
No Subject
Circular 3/2021 GST ഒഴികെയുള്ള കുടിശ്ശിക നിവാരണത്തിനുള്ള ആംനസ്റ്റി പദ്ധതി 2021 സംബന്ധിച്ച നിർദേശങ്ങൾ
VAT 2020
No Subject
Circular 9/2020 Amnesty Scheme 2020 for settlement of arrears – Further Instructions
Circular 7/2020 Covid-19 – Video Conferencing option for Personal Hearing under various Statutes – Streamlining of Procedures – Instructions
2/2020  Amnesty scheme-2020 for settlement of arrears – instructions issued – Reg

 

VAT 2019
NO Subject
6/2019 Guidelines regarding compliance of natural justice while completing best judgment assessments under Legacy Acts.
3/2019 Kerala Finance Bill, 2019 – Instructions regarding amnesty scheme for settlement of arrears
2/2019 Errata to Circular no. 2/2019
02/2019 KVAT Act – Scrutiny Module (ScM) for timely completion of assessment of KVAT files – Guidelines / Instructions issued – reg.
01/2019 KVAT Act – Redistribution of KVAT files for timely completion of KVAT Assessment – Guidelines / Instructions issued – reg.

 

VAT 2018
NO Subject
Circular 23/2018 Instructions on releasing Security Deposits furnished during VAT regime
Circular 21/2018 Instructions on filing of Annual Return and Financial statements for the period from April 2017 to June 2017
Circular 4/2018 KVAT Act 2003- Scrutiny and Assessment relating to Gold- – reg.
Circular 16/2018 VAT-Works Contract- Work carried out during VATregime-Instructions to the assessing authorities
Circular 14/2018 SGSID – Issuance of Liability Certificate – Procedure to be followed -Instruction issued – reg.
Circular 13/2018 Instructions on Scrutiny and Assessment of Presumptive dealers and Amnesty Scheme
Circular 12/2018 KVAT Act 2003 – Instructions on valuation of inventories
Circular 11/2018 Instructions regarding follow up action on appeal cases pending before various Appellate Forums
Circular 10/2018 Instructions on filing of Annual Return and Financial Statements for the period from April 2017 to June 2017
Circular 8/2018 Guidelines on revision of VAT returns of back years
Circular 7/2018 General Instructions on Scrutiny and Assessment
Addendum-1 to 4/2018 KVAT ACT 2003 – Scrutiny and assessment relating to Gold
4/2018 Scrutiny and Assessment relating to Gold

 

VAT 2017
NO Subject
1/2017 MAINTENANCE OF MANUAL REGISTERS ALSO IN CHECK POSTS
5/2017 STATEMENT OF FACTS-GUIDELINES FOR PROPER SUBMISSION-INSTRUCTION ISSUED
2/2017 TAX ON NATURAL RUBBER – INVALIDATION OF NOTIFICATION
3/2017 KVAT ACT – SECTION 42 – EXTENSION OF TIME FOR FILING AUDIT REPORT AND STATEMENTS FOR THE YEAR 2015-16
4/2017 NON-SUBMISSION OF ANNUAL FINANCIAL STATEMENTS AND CLOSING STOCK INVENTORY – REG.
7/2017 LAST DATE FOR ACCEPTING OF WORKS CONTRACT COMPOUNDING APPLICATIONS IS EXTENDED TILL 15TH JUNE 2017
8/2017 LAST DATE FOR FILING OF ANNUAL RETURN ALONG WITH ENCLOSURES FOR THE YEAR 2016-17 IS EXTENDED TILL 15TH JUNE 2017
9/2017 GST-STREAMLINING STATUTORY FORMS SUBMISSION UNDER CST ACT AND COMPLETION OF ASSESSMENTS
13/2017 KVAT ACT 2003 – WORKS CONTRACTS ASSESSMENTS – reg. dated 22nd Sept 2017
14/2017 Requests for Revision of returns for previous years – Guidelines issued – reg. dated 21/11/2017
15/2017 Furnishing of replies or remarks to the Accountant General dt.24-11-2017

 

VAT 2016
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

 

VAT 2015
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

 

VAT 2014
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

 

VAT 2013
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.
VAT 2012
NO Subject
2/2012 ISSUANCE OF TRANSIT PASS FOR COMBINED STUFFING-CONFIRMATION OF PROCEDURE-INSTRUCTION ISSUED
3/2012 RE-FIXATION OF FLOOR RATE OF LOCAL RAW CASHEW NUT
04/2012 ONLINE SERVICES & AWARDER ENROLMENT – INSTRUCTIONS ISSUED – REG.
5/2012 FIXATION OF FLOOR RATES OF TILES, MARBLES & GRANITES FOR THE COLLECTION OF ADVANCE TAX
6/2012 FIXATION OF FLOOR VALUE FOR VARIOUS GRADES OF CASHEW KERNELS TO PREVENT TAX EVASION – FURTHER INSTRUCTION ISSUED – REG.
7/2012 KVATIS E-SERVICES – EXTENDED TO LUXURY TAX ACT, 1976, KERALA MONEY LENDERS ACT, 1958 AND AGRICULTURE INCOME TAX ACT, 1991
10/2012 LAST DATE FOR FILING ANNUAL RETURNS (KVAT), FILING COMPOUNDING APPLICATIONS (KVAT/KGST), RENEWAL(LT/KML) EXTENDED
13/2012 LAST DATE FOR FILING ANNUAL RETURNS FOR 2011-12, OPTION FILING U/S(7) OF KGST ACT, U/S(8) OF KVAT ACT, RENEWAL UNDER LT & KML ACTS FOR 2012-13 EXTENDED
14/2012 LAST DATE FOR FILING HOUSEBOAT COMPOUNDING OPTION UNDER SECTION 5A OF KERALA TAX ON LUXURIES ACT, 1976 EXTENDED TO 30 JUNE 2012
15/2012 INSTRUCTIONS REGARDING SPEEDY DISPOSAL OF REFUND APPLICATIONS IN 21B, 21C & 21CC
16/2012 PLYWOOD, FLUSH DOOR AND BLOCK BOARD – FLOOR RATES EFFECTIVE FROM 11-06-2012
17/2012 REVISED FLOOR RATE OF IMPORTED TIMBER EFFECTIVE FROM 25-06-2012
18/2012 INSTRUCTIONS REGARDING MEASUREMENT OF UNEVEN EDGES & SHAPES OF GRANITE AND MARBLES
19/2012 DIGITAL SIGNATURE CERTIFICATE SYSTEM IMPLEMENTATION IN KVATIS
20/2012 LAST DATE FOR FILING ‘ANNUAL RETURN AND ITS ENCLOSURES’ EXTENDED UPTO 10-07-2012
21/2012 ONLINE APPLICATION & DOWNLOAD OF FORM NO.15 DELIVERY NOTE
22/2012 REFIXATION OF FLOOR RATE OF IMPORTED TEAK WOOD AT RS.2100/- PER CUBIC FEET FOR THE PURPOSE OF COLLECTION OF ADVANCE TAX AS PER SECTION 47(16A) OF THE KVAT ACT, 2003
23/2012 FLOOR RATE OF THE M-SAND IS FIXED AT RS. 4500/- PER 100 CFT. FOR COLLECTION OF ADVANCE TAX/SECURITY DEPOSIT AS PER S47(16A) OF KVAT ACT, 2003
25/2012 DIGITALLY SIGNED DOWNLOADED FORM NO.15 DELIVERY NOTE – TIME EXTENDED
28/2012 MAINTAIN CURRENT TELEPHONE NUMBERS OF ALL ASSESSEES
27/2012 TIME-LIMIT FOR FILING OF AUDITED STATEMENTS FOR 2011-12 EXTENDED UPTO 30-11-2012
29/2012 AUDIT REPORT E-FILING TIME LIMIT OF THE YEAR 2011-12 EXTENDED TO 31ST DECEMBER 2012.
30/2012 TIME LIMIT FOR MANDATORILY USING OF DIGITALLY SIGNED AND DOWNLOADED FORM NO.15 DELIVERY NOTES IS EXTENDED TILL 31ST MARCH 2013.
31/2012 TIME LIMIT FOR FILING ‘AUDIT REPORT’ FOR COMPANIES RELATING TO THE YEAR 2011-12 EXTENDED TILL 31 JANUARY 2013

 

VAT 2011
NO Subject
3/2011 AUDITED REPORT AND STATEMENTS IN FORM NO.13 & 13A – EXTENSION OF TIME LIMIT FOR FILING AUDIT REPORT OF THE YEAR 2009-10
4/2011 ADVANCE TAX REMITTANCE – REG.
1/2011 PHYSICAL C FORM DECLARATION -TIME EXTENSION
2/2011 TIME EXTENSION FOR E-FILING AUDIT REPORT
5/2011 E-SERVICES – ONLINE SUBMISSION OF APPLICATION FOR REGISTRATION, SALESMAN PERMIT, EXHIBITION OR EXCHANGE MELA, COMPOUNDING OPTION AND LIABILITY CERTIFICATE
6/2011 ONLINE ISSUANCE OF STATUTORY FORMS UNDER CST ACT- USE OF PHYSICAL FORM FOR EARLIER TRANSACTION- TIME LIMIT FOR SURRENDERING PHYSICAL FORM- EXTENDED
7/2011 LAST DATE FOR FILING APPLICATION FOR PAYMENT OF COMPOUNDED TAX AND FILING OF ANNUAL RETURN – EXTENDED – REG
8/2011 TIME LIMIT FOR SURRENDERING PHYSICAL STATUTORY FORMS UNDER CST ACT – EXTENDED
9/2011 LAST DATE FOR FILING OPTION FOR PAYMENT OF COMPOUNDED TAX – EXTENDED
10/2011 ADVANCE TAX EXEMPTION ON SALES TO ALL UNITS LOCATED IN ALL THE SPECIAL ECONOMIC ZONES IN THE STATE OF KERLA
11/2011 E-PAYMENT OF ADVANCE TAX – FURTHER INSTRUCTIONS TO CIRCULAR 04/2011
12/2011 CONSIGNMENTS THROUGH RAILWAYS, AIRPORTS, SEA-PORTS – ONLINE FILING OF FORM 8FA DECLARATION
14/2011 HEARING AND DISPOSAL OF APPEALS – MAINTENANCE AND RECORDING OF PROPER RECORDS -INSTRUCTIONS ISSUED
13/2011 CANCELLATION OF REGISTRATION – PROCEDURE TO BE ADOPTED BY THE ASSESSING AUTHORITIES – DIRECTIONS
15/2011 LAST DATE FOR FILING ANNUAL RETURN AND FORM NO. 21CC FOR 2010-11 EXTENDED
16/2011 ELECTRONIC DECLARATION OF GOODS ENTERING INTO THE STATE.
17/2011 LAST DATE FOR FILING ANNUAL RETURN AND FORM NO.21CC – EXTENDED – REG.
18/2011 ‘CALL CENTRE’ FOR RECEIVING COMPLAINTS ON 24 X 7 HOURS IN THE CHIEF MINISTER’S OFFICE – PROCEDURE
20/2011 EXTENSION OF TIME LIMIT FOR E- FILING OF DECLARATION 8F FOR GOODS ENTERING INTO AND EXITING FROM THE STATE.
21/2011 STATUTORY AUDITED REPORT & STATEMENTS IN FORM NO.13 & 13A – EXTENSION OF TIME LIMIT FOR FILING ‘AUDIT REPORT’ FOR THE YEAR 2010-11
22/2011 E-DECLARATION OF CONSIGNMENTS THROUGH COMMERCIAL TAX CHECK POSTS IN FORM 8F – CERTAIN INSTRUCTIONS
23/2011 PROPER MAINTENANC​E OF RECORDS AT CTCPS – INSTRUCTIO​NS
24/2011 PRICE FIXATION OF PLYWOOD
25/2011 REGISTRATION OF PARCEL / COURIER / CLEARING AGENCIES – FURTHER INSTRUCTIONS
26/2011 MANDATORY E-DECLARATION OF FORM 8F – IMPLEMENTATION ONLY FROM 01-01-2012
27/2011 FURTHER EXTENSION OF TIME LIMIT FOR FILING ‘AUDIT REPORT’ FOR THE YEAR 2010-11
28/2011 FLOOR VALUE FOR VARIOUS GRADES OF CASHEW NUT AND CASHEW KERNELS
29/2011 GUIDELINES FOR VERIFICATION OF ACCOUNTS AND ASSESSMENT DATA ENTRY IN KVATIS
30/2011 SALE TO AND BY CENTRAL POLICE CANTEEN – PRODUCTION OF FORM NO.45 – INSTRUCTION ISSUED- REG
32/2011 FURTHER EXTENSION OF TIME LIMIT FOR MANDATORY E-FILING OF DECLARATION 8F
33/2011 FURTHER EXTENSION OF TIME-LIMIT FOR FILING AUDIT REPORT FOR THE YEAR 2010-11

 

VAT 2010

 

NO Subject
1/2010 STATUTORY FORMS DOWNLOADING – INSTRUCTIONS
2/2010 DEPARTMENT VEHICLE – MAINTENANCE-INSTRUCTIONS
3/2010 WORKS CONTRACT-INSTRUCTIONS
4/2010 E-CONSIGNMENT – ADVANCE TAX PAYMENT -REG
6/2010 ANNUAL RETURN, COMPOUNDING OPTION & RC RENEWAL TIME EXTENSION
5/2010 CST MANUAL FORMS-TIME EXTENSION
7/2010 REGISTRATION RENEWAL TIME EXTENSION
8/2010 KVATIS – ANNUAL RETURN FOR GOVERNMENT CONTRACTORS & RC RENEWAL INSTRUCTIONS
9/2010 COMPOUNDING – TIME EXTENSION
10/2010 THE DATE FOR FILING RETURNS FOR OIL COMPANIES IS FIXED AS ON OR BEFORE 10TH OF EVERY MONTH
11/2010 LUXURY TAX ON DIRECT TO HOME (DTH) SERVICE PROVIDERS – OPERATIONAL INSTRUCTIONS
12/2010 ERRATUM TO THE CIRCULAR 05/2008 – SAND – FIXATION OF FLOOR RATES
13/2010 AMNESTY SCHEME-TIME EXTENSION
14/2010 TIME EXTENSION FOR FILING ANNUAL RETURN & OPTING COMPOUNDING.
15/2010 MANUEL C-FORM – TIME EXTENSION
16/2010 FURTHER EXTENSION OF TIME LIMIT FOR FILING ANNUAL RETURN AND ITS ENCLOSURES FOR 2009-10 UNDER KVAT ACT, 2003
20/10 KVAT ACT, 2003 – SECOND APPEAL CASES – COMPETENT AUTHORITY TO ISSUE REMARKS
17/2010 SALE OF MOTOR VEHICLES TO DEFENCE PERSONNEL OR EX-SERVICE MEN BY CSD – CERTAIN CLARIFICATION ISSUED
18/2010 AUDITED REPORT AND STATEMENTS IN FORM NO.13 & 13A – EXTENSION OF TIME LIMIT FOR FILING ‘AUDIT REPORT’ OF THE YEAR 2009-10
19/2010 MANUEL C-FORM – TIME LIMIT FOR SURRENDERING PHYSICAL FORM- FURTHER EXTENDED
21/10 COMMERCIAL TAXES DEPARTMENT – ESTABLISHMENT – OFFICIALS PROCEEDING ON TOUR – PRIOR PERMISSION
22/10 AMENDMENT OF FINANCE ACT 2010 – DISPOSAL OF APPEALS
23/2010 KVAT ACT 2003 – SEC.42 – AUDITED REPORT AND STATEMENTS IN FORM NO.13 & 13A – EXTENSION OF TIME LIMIT FOR FILING ‘AUDIT REPORT’ OF THE YEAR 2009-10
24/2010 SALE OF MOTOR VEHICLES TO DEFENCE PERSONNEL OR EXTSERVICEMEN BY CANTEEN STORES  DEPARTMENT-MODIFICATION OF  CIRCULAR 17.

 

VAT 2009

NO Subject
1/09 COMPUSORY E-FILING VAT RETURN-OPTION FOR PIN DEALERS-REG
2/2009 MISUSE OF OFFICIAL SEAL – INSTRUCTIONS ISSUED
3/2009 KERALA FINANCE BILL 2009-2010 – OPERATIONAL INSTRUCTIONS
4/2009 TRANSPORT OF PETROL & DIESEL TO MAHE – INSTRUCTIONS
5/2009 COMPOUNDING OPTION – EXTENSION OF TIME – REG
6/2009 AMNESTY SCHEME – AVAILABLE FOR CENTRAL & STATE PSU.
7/2009 STATUTORY FORMS DISTRIBUTION-INSTRUCTIONS
8/2009 TRANSFER & POSTINGS -INSTRUCTIONS
9/2009 TIME LIMIT FOR FILING P & L ACCOUNT AND BALANCE SHEET
10/2009 DEPARTMENT PURCHASE & AWARDING CONTRACTS-INSTRUCTIONS
11/2009 PLYWOOD MINIMUM SALE VALUE FIXED
12/2009 TRANSPORTATION OF LIVE CHICKEN-INSTRUCTIONS
14/09 E-PAYMENT OF TAXES – TIME EXTENTION
15/09 ADVANCE TAX-LIVE CHICKEN- INSTRUCTIONS
16/2009 E-PAYMENT – COSEQUENT CHANGES IN E-FILING OF RETURNS-INSTRUCTIONS
17/2009 LIVE CHICKEN- REGULATORY MEASURES FOR TRANSPORT-REG AND REGISTRATION FORMALITIES – REVISED INSTRUCTION
18/2009 LIVE CHICKEN – ADVANCE TAX COLLECTION -INSTRUCTIONS

VAT 2008

NO Subject
1/08 DELIVERY NOTE NEED NOT BE NECESSARY FOR THE CONSIGNMENTS OF MS PIPE.
2/08 ADJUSTMENT OF INPUT TAX CREDIT AGAINST CST – REG
3/08 FIXATION OF FLOOR RATES FOR CERAMIC TILES FOR ADVANCE TAX – REG
4/2008 DISPENSING DELIVERY NOTE FOR THE CONSIGNMENT OF M.S.PRODUCTS
5/2008 SAND – FLOOR RATE FIXED
6/2008 KATTADI POLES – FLOOR RATE FIXED
7/2008 DOCUMENTS FOR THE TRANSPORT OF GOODS BY PERSONS OTHER THAN REGISTERED DEALERS
8/2008 TRANSFER OF ASSESSEES BETWEEN SPECIAL CIRCLE & ORDINARY CIRCLE
9/2008 INSTRUCTIONS BASED ON KVAT RULE (AMENDMENT) 2007
10/08 HAND MADE SAFETY MATCHES – RESTRICTING EXEMPTIONS
11/2008 ADVANCE TAX ON IRON & STEEL
12/2008 LEVY AND COLLECTION OF SOCIAL SECURITY CESS – INSTRUCTIONS
13/2008 ONE TIME SETTLEMENT OF ARREARS – AMNESTY SCHEME – 2008-09
14/2008 AMENDMENTS TO KVAT RULES – NEW FORMATS – INSTRUCTIONS
15/2008 REGISTRATION OF PARCEL / COURIER / CLEARING & TRANSPORTING AGENCIES – INSTRUCTIONS
16/08 FILING OF REVISED RETURN & ANNUAL RETURNS – KVATIS DATA ENTRY – INSTRUCTIONS
17/08 FILING OF ANNUAL RETURN/PROFIT & LOSS ACCOUNT/BALANCE SHEET-INSTRUCTIONS
18/08 FIXATION OF FLOOR RATE FOR PURCHASING CERAMIC TILES TO REALIZE ADVANCE TAX
19/2008 LEVY OF ADVANCE TAX – ESTIMATION OF SALE VALUE – ADDITION OF GROSS PROFIT -INSTRUCTIONS
20/2008 WORKS CONTRACT – INTERSTATE PURCHASE OF GOODS – ELIGIBILITY FOR C FORM – INSTRUCTIONS
21/08 ASSESSING OFFICERS TO ENSURE REMITTANCE OF TAX BY DEALERS IRRESPECTIVE OF WHETHER REGISTERED UNDER THE ACT OR NOT
22/08 RQUIREMENTS OF PAN DETAILS IN VAT REGISTRATION APPLICATION
23/08 MAINTENANCE OF ACCOUNTS BY ELECTRONIC MEANS- REQUIREMENTS – ENFORCEMENT-INSTRUCTIONS-ISSUED
24/2008 FAST TRACK METHOD OF COMPLECTION OF KGST ASSESSMENT U/S 17D-INSTRUCTIONS
26/08 KERALA FINANCE BILL,2008-LEVY OF SURCHARGE-INSTRUCTIONS
27/08 AMNESTY SCHEME – MODIFICATIONS TO CIRCULAR 13/2008
28/2008 FIXING MINIMUM VALUE FOR IMPORTED TIMBER – INSTRUCTIONS
30/08 CHECKING OF GOODS VEHICLES IN TRANSIT – RELEVANCE FOR DATA COLLECTION FOR CROSS VERIFICATION- INSTRUCTIONS
31/08 LUXURY TAX – PROCEDURE FOR PROPER ASSESSMENT AND COLLECTION – INSTRUCTIONS
32/08 LEVY OF ADVANCE TAX – EXEMPTION TO STEEL PLAIN RODS OF 30MM- REG
35/2008 SPECIAL PACKAGE ANNOUNCED IN THE BUDGET SPEECH 2007-08 FOR REVIVAL OF CASHEW INDUSTRY -INSTRUCTIONS ISSUED
36/2008 REVIVAL OF RETURN DATA ENTRY IN KAVATIS IN THE REVISED RETURN FORMAT – INSTRUCTIONS
18433/08 REGISTRATION OF GOVERNMENT DEPARTMENTS
37/2008 SPECIAL PACKAGE FOR REVIVAL OF CASHEW INDUSTRY – FURTHER INSTRUCTIONS
38/2008 COMPUTATION OF TAX PAYABLE FOR DETERMINING COMPOUNDED TAX
39/2008 DISTRIBUTION OF STATUTORY FORMS TO DEALERS IN OFFICES- ONLY ONCE IN A WEEK ON EVERY WEDNESDAY -INSTRUCTIONS
40/08 AMNESTY SCHEME-CLARIFICATIONS
41/08 RE-SCHEDULING THE DATE FOR FILING RETURNS
42/2008 COLLECTION OF ADVANCE TAX ON EVASION PRONE COMMODITIES-INSTRUCTIONS
44/2008 ADJUSTMENT OF IPT AGAINST CST-FORM NO.44 NOT NECESSARY
45/2008 DEEMED EXPORT – REFUND UNDER KVAT ACT – DOCUMENTS REQUIRED TO PROVE THE CLAIM
46/2008 ISSUING REGISTRATION & DELIVERY NOTES TO LIVE CHICKEN DEALERS – INSTRUCTIONS
47/2008 VAT RULE-FORMS – AMENDMENTS
48/2008 E-FILING VAT RETUTN & CLASSIFICATION OF COMMODITY GROUPS

VAT 2007

 

NO Subject
1/07 KVAT ACT, 2003- PROPER ADMINISTRATION OF THE ACT– FURTHER INSTRUCTIONS – ISSUED.
2/07 KVAT ACT, 2003- COLLECTION OF ADVANCE TAX ON EVASION-PRONE COMMODITIES – FURTHER INSTRUCTIONS – ISSUED- REG
3/07 KVAT AC T 2 0 0 3 – PRIC E FIXATION OF PLYWOOD – INSTRUCTIONS IS SUED
4/07 KVAT ACT, 2003 – NEW INSTRUCTIONS TO REGULATE GRANT OF REGISTRATION AND ISSUE OF DEPARTMENTAL DELIVERY NOTES TO DEALERS IN LIVE CHICKEN – ISSUED
5-07 KVAT ACT 03- WORKS DONE BY BENEFICIARY COMMITTEES USING FUNDS UNDER FOURTH PROVISO TO SECTION (F)- INSTRUCTIONS ISSUED
6/07 KVAT ACT, 2003- AUDIT CERTIFICATE UNDER SECTION 42 – FORMS 13 AND 13A- FURTHER MODIFICATION – INSTRUCTIONS – ISSUED
7/07 KVAT ACT, 2003 –INSTRUCTIONS TO REGULATE ISSUE OF DEPARTMENTAL DELIVERY NOTES TO DEALERS IN LIVE CHICKEN – ISSUED
8/07 KERA LA VA LU E ADDED TA X ACT, 2003 – UN DER – VALU A TION BY PAPER MILLS IN TRANSPORTING CONSIGNMENTS TO KERALA
9/07 KVAT ACT,2003 -REFUND OF UN ADJUSTED INPUT TAX– FURTHER INSTRUCTIONS – ISSUED
10/07 KERALA VALUE ADDED TAX ACT – ISSUE OF REGISTRATION CERTIFICATES AND COLLECTION OF COMPLETE DATA REQUIRED IN APPLICATION FOR REGISTRATION IN FORMS 1 & 1A
11/07 METAL CRUSHING UNITS PRODUCING GRANITE METALS- PAYMENT OF TAX UNDER COMPOUNDING SYSTEM UNDER KVAT ACT,2003 AND KGST ACT,1963 – SHORT LEVY
12/07 KVAT ACT 2003 – ISSUE OF DEPARTMENTAL DELIVERY NOTES TO DEALERS IN LIVE CHICKEN AND COLLECTION OF ADVANCE TAX – FURTHER INSTRUCTIONS ISSUED – REG
13/07 KVAT ACT 2003 – CLAIM OF INPUT TAX CREDIT IN RESPECT OF PURCHASES EFFECTED DURING MONTH/YEAR END – CLARIFIED – INSTRUCTIONS ISSUED – REG
14/07 KVAT ACT,2003- ADVANCE TAX ON EVASION-PRONE ITEMS -TRANSPORT OF GOODS BY REGISTERED DEALERS FOR OWN USE- GOODS COVERED UNDER CST REGISTRATION CERTIFICATE – DOCUMENTS TO BE INSISTED INSTRUCTIONS-ISSUED
14A/07 COLLECTION OF ADVANCE TAX ON EVASION PRONE COMMODITIES- FURTHER INSTRUCTIONS ISSUED
15/07 KVAT ACT,2003- SECTION 8 –PAYMENT OF TAX AT COMPOUNDED RATE ON MRP- GOODS COVERED UNDER THE STANDARDS OF WEIGHTS AND MEASURES (PACKAGED COMMODITIES) RULES 1977, ISSUED UNDER STANDARDS OF WEIGHTS AND MEASURES ACT, 1976- INSTRUCTIONS ISSUED
16/07 KERALA VALUE ADDED TAX ACT,2003 – TAX ADMINISTRATION – TRANSFER OF FILES BETWEEN SPECIAL CIRCLES AND ORDINARY CIRCLES- INSTRUCTIONS ISSUED
17/07 KGST ACT, 1963- SECTION 17D –FAST TRACK METHOD OF COMPLETION OF KGST ASSESSMENTS- INSTRUCTIONS ISSUED
18/07 DEPARTMENT OF COMMERCIAL TAXES CST ACT,1956- AMENDMENT IN SECTION 8 – IMPACT – INSTRUCTIONS –ISSUED
19/07 INTENSIVE DRIVE FOR ISSUE OF REGISTRATION CERTIFICATES
20/07 INTENSIVE DRIVE FOR ISSUE OF REGISTRATION CERTIFICATES – MODIFIED INSTRUCTION – ISSUED
21/07 KVAT ACT, 2003 – COLLECTION OF ADVANCE TAX IN RESPECT OF EVASION-PRONE COMMODITIES-FURTHER INSTRUCTIONS ISSUED
22/07 KVAT ACT 2003-SCRUTINY OF VAT RETURNS – SECTION 40 – VIOLATION IN LOCAL TRANSACTIONS- INSTRUCTIONS ISSUED
23/07 TRANSPORT OF GOODS FOR OWN USE- COUNTER SIGNING FORM NO. 16- EXEMPTION TO CENTRAL GOVERNMENT DEPTS. AND INSTITUTIONS DIRECTIONS ISSUED
24/07 ISSUE OF REGISTRATION CERTIFICATE AND COLLECTION OF COMPLETE DATA REQUIRED IN APPLICATION FOR REGISTRATION IN FORM 1 & 1A
25/07 KVAT ACT,2003-COLLECTION OF ADVANCE TAX FROM LIVE CHICKEN DEALERS- FURTHER INSTRUCTIONS ISSUED
26/07 KVAT ACT, 2003- FILING OF MONTHLY RETURNS IN ‘FORM 10’-FURTHER INSTRUCTIONS
27/07 KVAT ACT, 2003- COLLECTION OF ADVANCE TAX ON EVASION PRONE COMMODITIES- IMPORT OF RAW MATERIALS BY INDUSTRIAL UNITS-FURTHER INSTRUCTIONS -ISSUED
30/07 PURCHASE TAX ARREARS DUE FROM RICE MILL OWNERS – WAIVER OF INTEREST & PENALTY
28/07 THE CST ACT, 1956 – REGISTRATION & ASSESSMENT – REVISED INSTRUCTIONS – ISSUED
29/07 PAYMENT OF TAX AT COMPOUNDED RATE UNDER KGST ACT, 1963 AND KVAT ACT,2003 –– BAR ATTACHED HOTELS – DATE OF FILING OF OPTION- 2007-08 – EXTENDED
31/07 COMMERCIAL TAXES DEPARTMENT- KVAT ACT, 2003-CHECKING OF GOODS IN TRANSIT- CUSTOMS SEALED EXPORT BOUND CONTAINERS – FURTHER INSTRUCTIONS
32/07 KVAT ACT, 2003- REGISTRATION OF PARCEL/COURIER, CLEARING AND TRANSPORTING AGENCIES – FURTHER INSTRUCTIONS-ISSUED-
33/07 KVAT ACT, 2003- FILING OF RETURNS- REMITTANCE OF TAX BY CHEQUE SHORT PAYMENT DUE TO REALIZATION OF COLLECTION CHARGES – INSTRUCTIONS ISSUED
34/07 RELEASE OF ATMS & RELATED ACCESSORIES AT COMMERCIAL TAX CHECK POSTS
35/07 KVAT ACT 2003 – SECTION 8 – PAYMENT OF TAX AT COMPOUNDED RATE – DATE OF FILING OF OPTION – 2007-08 – EXTENDED
36/07 PROCEDURE FOR REGISTRATION, FILING OF RETURNS AND PAYMENT OF TAX BY BANKS – INSTRUCTIONS – ISSUED
37/07 PAYMENT OF TAX UNDER KVAT ACT, 2003 BY PROMOTERS OR DEVELOPERS –– CERTIFICATE OF PAYMENT FOR CLAIMING REDUCTION IN STAMP DUTY UNDER KERALA STAMP ACT, 1959
38/07 CASHEW – FIXATION OF FLOOR RATE – INSTRUCTIONS
39/07 SALE INVOICES – INSISTENCE ON TIN/PIN DETAILS OF PURCHASING DEALERS
41/07 PROBLEMS FACED BY THE DEALERS IN CEMENT SECTOR – INSTRUCTIONS– ISSUED
42/07 COOKED FOOD- EXTENTION OF TIME LIMIT FOR OPTING COMPOUNDING
43/07 COMPULSORY REGISTRATION – INSTRUCTIONS
44/07 PROHIBITION OF UNAUTHORISED PERSONS AT THE CHECK POSTS
45/07 REDUCTION OF TAX RATE ON GENERATORS & MEDICAL EQUIPMENTS
46/07 DECLARATION IN SALE INVOICES –
47/07 TRANSPORT OF PAPER THROUGH CTCP GOPALAPURAM
48/07 REDUCTION OF TAX RATE ON MEDICAL EQUIPMENTS
49/07 EXTENTION OF TIME FOR FILING AUDIT CERTIFICATE
50/07 COLLECTION OF ADVANCE TAX – FURTHER INSTRUCTION ISSUED
51/07 REGISTRATION OF PARCEL / COURIER, CLEARING & TRANSPORTING AGENCIES-FURTHER INSTRUCTIONS
52/07 PLYWOOD, GLASS & VENEER DEALERS – ISSUING REGISTRATION & DELIVERY NOTES – INSTRUCTIONS

 

VAT 2006

 

NO Subject
1/06 REFUND OF INPUT TAX – SPEEDY SETTLEMEMT – INSTRUCTIONS ISSUED – REG
2/06 ASSMT. ON TELEPHONE RENT BY BSNL
3/06 CENTRAL SALES TAX – 1956 – COLLECTION OF ADVANCE TAX FOR TRANSACTION COVERED BY 6A IN RESPECT OF PACKING CASE/PLY WOOD
5/06 KVAT(AMENDMENT ACT 2005) – SAILENT FEATURES
6/06 LIVE CHICKEN – CALCULATION OF REBATE ON ACCOUNT OF LOSS OF WEIGHT AND MORTALITY – DIRECTION ISSUED
7/06 ENSURE COMMODITY NAME IN FORM 10(RETURN) – CERTAIN INSTRUCTIONS ISSUED – REG
8/06 CTD – EASING PROCEDURE FOR REMITTANCES – INSTRUCTIONS ISSUED – REG
10/06 REGISTRATION UNDER KVAT ACT 2003 AND CST ACT 1956-REG
11/06 STREAMLINING PROCEDURES AT COMMERCIAL TAX CHECK POSTS – INSTRUCTIONS ISSUED – REG
12/06 GURJAN TO BE TREATED AS HARD WOOD UNDER KVAT – INSTRUCTION ISSUED – REG
9/06 APPLICATION FOR REGISTRATION – DEALERS IN PETROLEUM PRODUCTS – MODIFIED DIRECTIONS ISSUED – SPEEDY DISPOSAL OF REGISTRATION APPLICATION – REG
13/06 EXPORT REFUND OF INPUT TAX – CLARIFICATIONS – REG
14/06 DISALLOWANCE OF CONCESSIONAL RATE OF TAX – FORM 18 DECLARATIONS – ACCEPTENCE – FURTHER INSTRUCTIONS ISSUED – REG
15/06 INPUT TAX CREDIT IN RESPECT OF OPENING STOCK AS ON 1-4-05
16/06 KVAT ACT 2003 – RENEWAL OF PERMIT UNDER S. 19 – REG
17/06 LEVY OF TAX ON USED CARS – INSTRUCTIONS ISSUED -REG
18/06 FILING OF FORM 21J FOR PURCHASE FROM UNREGISTERED DEALERS UNDER S. 6(2) – INSTRUCTIONS ISSUED – REG
19/06 LEVY OF TAX ON USED CARS – INSTRUCTIONS ISSUED – REG
20/06 FILING OF DOCUMENT AT CHECK POSTS – DIRECTION ISSUED – REG
21/06 TRANSPORT OF GOODS FOR EXHIBITION/DEMONSTRATION/MELA ETC THROUGH CTCP’S – INSTRUCTION ISSUED – REG
22/06 INTERSTATE PURCHASE OF GOODS AGAINST C FROMS – REG
23/06 REALISATION OF COMPOUNDING FEE FOR BELATED PAYMENT – RENEWAL OF REGN. FEE – REG
24/06 KGST ACT 1963 – ASSOCIATION OF PHOTOGRAPHERS – WORKS CONTRACT – LEGAL POSITION – REG
25/06 INTERSTATE TRANSPORT OF PACKING CASES,SPLINTS AND VENEERS, TEA CHESTS, WOODEN CRATES, CABLE DRUMS, VENEER, PLY WOOD ETC – PAYMENT OF AT – REVISED INSTRUCTIONS ISSUED – REG
26/06 ISSUES RELATING TO MEDICINES UNDER COMPOUNDING – REG
27/06 TAX ON TRANSFER OF RIGHT TO USE THE GOODS – ASESSMENT ON TELEPHONE RENT COLLECTED BY BSNL AND OTHER TELEPHONE SERVICE PROVIDERS – REG
28/06 EXEMPTION OF F FORMS FOR NON TAXABLE ITEM – INSTRUCTION ISSUED – REG
29/06 KVAT ACT 2003 – REFUND OF INPUT TAX U/S 13 – FURTHER INSTRUCTIONS ISSUED – REG
30/06 KVAT ACT 2003- REFUND OF INPUT TAX U/S 13 – FURHTER INSTUCTIONS ISSUED – REG
31/06 KVAT ACT 2003 – REGISTRATION OF MEDICINE DEALERS – FURTHER INSTRUCTIONS – REG
32/06 KVAT ACT 03 – REGISTRATION BY DEALERS HOLDING KGST REGISTRATION – DELAY IN FILING APPLICATION – REGULARISATION – REG
33/06 KVAT ACT 2003 – REGN. OF PARCEL/COURIER CLEARING AND TRANSPORTING AGENCIES – STREAMLINING OF PARCEL/COURIER MOVEMENTS – INSTRUCTIONS – REG
34/06 DISTRICT LEVEL GRIEVENCE COMMITTEE – CONSTITUTION AND FUNCTIONS – ORDERS ISSUED – REG
35/06 GREEN CARD FOR COMPLIANT TAX PAYERS – ORDERS ISSUED – REG
36/06 STATUTORY AUDIT REPORT IN FORM 13 A AND B – INSTRUCTIONS ISSUED – REG
37/06 KVAT ACT 2003 – REGN. OF PARCEL COURIERS CLEARING AND TRANSPORTING AGENCIES – STREAMLINING OF PARCEL/COURIER MOVEMENTS – MODIFICATION TO CIRCULAR NO 33/06
38/06 KVAT ACT 2003 – REGN. OF DEALERS UNDER KVAT ACT – FURTHER INSTRUCTIONS ISSUED – REG
39/06 KVAT ACT 2003 – TRANSPORT OF NOTIFIED GOODS INTO THE STATE – SECTION 46(3) – INSISTENCE ON DELIVERY NOTE IN FORM 15 – INSTRUCTIONS ISSUED – REG
40/06 TRANSPORT OF GOODS FOR EXHIBITION/DEMONSTRATION/MELA ETC THROUGH CTCP’S – INSTRUCTIONS ISSUED IN CIRCULAR NO 21/06 – WITHDRAWAL REG
41/06 FIXING MINIMUM VALUES FOR LEVY OF ET FOR IMPORTED CONSIGNMENTS OF TIMBER – INSTRUCTIONS ISSUED – REG
42/06 KERALA FINANCE ACT.2006- AMENDMENTS UNDER KVAT ACT,2003– PAYMENT OF TAX AT COMPOUNDED RATE – DEALERS IN JEWELLERY– INSTRUCTIONS – ISSUED – REG..
43/06 KVAT ACT 2003 – RATE OF TAX ON PAINTS – KERALA FINANCE ACT 2006 – CLARIFIED – REG
44/06 KERALA FINANCE ACT 2006 – AMENDMENTS UNDER KGST ACT 1963 AND KVAT 2003 – PAYMENT OF TAX AT COMPOUNDED RATE – DEALERS IN FOREIGN LIQUOR AND COOKED FOOD – INSTRUCTIONS ISSUED – REG
45/06 : KVAT ACT,2003 – AUDIT CERTIFICATE UNDER SECTION 42- FORMS 13 AND 13A MODIFIED- INSTRUCTIONS-ISSUED-REG.
46/06 KVAT ACT 2003 – ASESSMENT OF FOOTWEAR – INSTRUCTION ISSUED – REG
47/06 COMMERCIAL TAXES DEPARTMENT –COMPULSORY PURCHASE IN CASE OF UNDER-VALUATION-INSTRUCTIONS-ISSUED
48/06 KVAT ACT, 2003 – REGISTRATION OF DEALERS UNDER KVAT ACT- FURTHER INSTRUCTIONS –REG
50/06 KERALA VALUE ADDED TAX ACT, 2003 – ADVANCE TAX ON EVASION-PRONE ITEMS – IMPOSED
51/06 KVAT ACT,2003- TRANSPORT OF GOODS BY PERSONS OTHER THAN REGISTERED DEALERS- DOCUMENTS TO BE INSISTED
52/06 KVAT ACT,2003- KERALA FINANCE ACT,2006-RATE OF TAX ON PAINTS-CLARIFICATION – CIRCULAR 43/06- MODIFIED
53/06 KVAT ACT, 2003- COLLECTION OF ADVANCE TAX IN RESPECT OF EVASION-PRONE COMMODITIES-FURTHER INSTRUCTIONS
54/06 KVAT ACT, 2003 – PRESUMPTIVE TAX PAYERS – UNAUTHORIZED COLLECTION OF TAX- INSTRUCTIONS- ISSUED

 

VAT 2005
NO Subject
1/05 BUDGET 04-05 – SURRENDER OF UNUTILISED BUDGET ALLOTMENTS – INSTRUCTIONS ISSUED – REG
3/05 HEARING AND DISPOSAL OF APPEALS – PRIORITY – REG
4/05 INTERSTATE TRANSPORT OF PACKING CASES ETC- METHODS OF PRESENT EVASION OF TAX – INSTRUCTIONS ISSUED – REG
5/05 KVAT ACT 2003(30 OF 2004) – SAILENT FEATURES – REG
6/05 KGST ACT 1963 – CHECKING OF GOODS IN TRANSIT CUSTOMS SEALED EXPORT CONTAINERS AT THE BORDER CHECK POSTS – REG
7/05 KVAT ACT 2003 – TURN OVER OF RUBBER – CESS ON RUBBER – WHETHER FORMS PART OF THE TURNOVER – REG
9/05 CLAIM OF COMPENSATION FOR THE INTRODUCTION OF VAT – WEEKLY REPORT – REG
10/05 KERALA TAX ON PAPER LOTTERIES ACT 2005 – GUIDELINES ISSUING – REG
11/05 KVAT ACT 2003 – CLAIM OF INPUT TAX CREDIT U/S 11(3) – DETERMINATION OF INPUT TAX CREDIT ON OPENING STOCK AS ON 1/4/2005
12/05 KVAT ACT 2003 – DEMAND OF SECURITY IN CONNECTION WITH REGISTRATION OF DEALERS – REG
13/05 EVASION OF TAX USING TRANSIT PASS – CERTAIN GUIDELINES – REG
14/05 AUDIT BY THE ACCOUNTANT GENERAL – NECESSITY OF FURNISHING CORRECT RECTIFICATION REQUEST TO AUDIT ENQUIRIES AND SPEEDY DISPOSAL OF LAR/DRAFT PARA – REG
15/05 KVAT ACT 2003- INSPECTION OF GOODS IN TRANSIT – TRANSPORT OF CARGO CLEARED IMPORTED GOODS – INSTRUCTIONS ISSUED – REG
16/05 AUDIT BY THE ACCOUNTANT GENERAL – SPEEDY DISPOSAL OF LAR / DRAFT PARA – FURTHER INSTTRUCTIONS ISSUED – REG
17/05 RESTURCTURING OF APPLELLATE WING – REG
18/05 KVAT ACT 2003 – SCRUTINY OF RETURNS, ASESSMENTS, AUDIT VISITS AND AUDIT ASESSMENTS – FUNCTIONING OF THE VAT CIRCLES AND THE AUDIT ASESSMENT WING – INSTRUCTIONS ISSUED
20/05 DETENSION OF CONSIGNMENTS FOR PHYSICAL VERIFICATION – CERTAINS INSTRUCTIONS ISSUED – REG
21/05 RECOVERY OF TAX THROUGH KERALA REVENUE RECOVERY ACT 1968 – COLLECTION OF TAX WHILE RECOVERY MACHINARY IN MOTION – INSTRUCTIONS ISSUED – REG
22/05 SUBMISSION OF MONTHLY DIARY – REG
23/05 AUDIT – INTERNAL AUDIT OF ASESSMENTS COMPLETED UNDER VARIOUS ACTS ADMINISTERED BY THE CT DEPT. REG
24/05 DETAILS OF DEALERS REGISTERED UNDER CST ACT AND C FORMS ISSUED / RECEIVED BY THEM – CALLED FOR
25/05 DELAY IN SUBMITTING ASESSMENTS RECORDS BEFORE THE STAT – REG
26/05 KGST ACT 1963 – ASESSMENTS ON SUGAR – INSTRUCTIONS ISSUED – REG
27/05 REGISTRATION AND COMPLETION OF ASESSMENTS UNDER WORKS CONTRACT – CERTAIN DIRECTIONS ISSUED – REG
28/05 KGST ACT 1963 – COMPLETIONS OF ASESSMENTS – OBSERVANCE OF PRINCIPLES OF NATURAL JUSTICE – INSTRUCTIONS ISSUED – REG
29/05 KVAT ACT 2003 – SCRUTINY OF RETURNS AND ASESSMENTS UNDER S. 22(3) – FURTHER INSTRUCTIONS ISSUED – REG
31/05 ESTT – DEPT. OF CT – IMPLEMENTATION OF KERALA VALUE ADDES SYSTEM OF TAXATION – DUTIES AND FUNCTIONS OF AUDIT WING – INTERNAL AUDIT OF THE DEPT – CERTAIN ARRANGEMENTS – REG
32/05 MONTHLY DIARY OF OFFICERS OF AUDIT WING – REG
33/05 KVAT ACT 2003 & CST ACT 1956 – REGISTRATION OF DEALERS IN HILL PRODUCE, TIMBER, IRON AND STEEL ETC – PROCEDURE TO BE FOLLOWED FOR PREVENTING BOGUS AND BINAMI REGISTRATION – INSTRUCTIONS ISSUED – REG
34/05 KVAT ACT 2003 – GATHERING OF INFORMATION AND MATERIALS – SURVEY TO IDENTIFY UNREGISTERED DEALERS – REG
35/05 CIRCULAR NO 5/05 – ( KVAT REGISTRATION) – REG
36/05 ILLEAGAL SALE OF VIDEO CASETTES – STEPS TO PREVENT TAX EVASION – INSTRUCTIONS ISSUED – REG
37/05 KGST ACT 1963 – ASSOCIATION OF PHOTOGRAPH DEALERS UNDER WORKS CONTRACT – LEAGAL POSITION COMMUNICATED – REG

 



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