| |
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| |
|
| |
|
|
 |
Circular No.31/2015/J3/40520/15/CT |
Date:07/12/2015 |
| |
Effective from: |
| |
Kerala VAT - CTD-KVAT Act & Rules – condonation of delay in filing the appeals and observation of the Hon'ble High Court of Kerala
|
| |
|
|
|
Circular No.30/2015/J3.40520/15/CT |
Date:03/12/2015 |
| |
Effective from: |
| |
Kerala VAT - CTD - KVAT Act & Rules – condonation of delay in filing the appeals and observation of the Hon'ble High Court of Kerala.
|
| |
|
|
|
Circular No.26/15 C3/35960/12/CT |
Date:11/11/2015 |
| |
Effective from: |
| |
Kerala VAT - KVAT Act, 2003-Multi-level Marketing Entities-Registration, payment of tax at Compounded rates-Operational guidelines issued.
|
| |
|
|
|
Circular No.25/15 C2/22421/200S/CT |
Date:11/11/2015 |
| |
Effective from: |
| |
Kerala VAT - Commercial Taxes Department - Price fixation of Imported Timber - instructions issued
|
| |
|
|
|
Circular No.20/2015 No.E1-25305/15/CT |
Date:29/07/2015 |
| |
Effective from: |
| |
Reports of the C&AG – Effective utilization of recurrent defects in C&AG reports in assessment for revenue augmentation and reduction of number of paras in C&AG reports – Reg.
|
| |
|
|
|
Circular No.19/2015 No.C7-16608/14/CT |
Date:06/07/2015 |
| |
Effective from: |
| |
Kerala VAT – High Court Judgment - O.T. Rev. No. 102 of 2012 dated. 28th May, 2013 – Procedure relating to release of goods which are intercepted and detained. |
| |
|
|
|
Circular No.18/2015 No.C1-14518/15/CT |
Date:30/06/2015 |
| |
Effective from: |
| |
Time limit for filing application for compounding for the year 2015-16 – Further extended – Instructions issued |
| |
|
|
|
Circular No.16/2015 No.C1-18945/15/CT |
Date:03/06/2015 |
| |
Effective from: |
| |
Extend Last date for filing of Annual Return for the year 2014-15 to 30-06-2015 |
| |
|
|
|
Circular No.15/2015 No.C2-23004/2013/CT |
Date:29/05/2015 |
| |
Effective from: |
| |
KVAT – Sec. 54A – Electronic Commerce – Registration – Filing of return - Operational procedure for registration and filing of return for each month for the entities carrying the Electronic Commerce. |
| |
|
|
|
Circular No.13/2015 No.C1-14518/15 |
Date:15/05/2015 |
| |
Effective from: |
| |
Time limit for filing application for compounding and registration renewal for the year 2015-16 extended - Further instructions issued- reg. |
| |
|
|
|
Circular No.12/15 No.C1-14518/15 |
Date:25/04/2015 |
| |
Effective from: |
| |
Time limit for filing application for compounding and registration renewal for the year 2015-16 extended - instructions issued |
| |
|
|
|
Circular No.11/2015 No.C2-11808/11/CT |
Date:18/04/2015 |
| |
Effective from: |
| |
Fixation of floor value of Marbles & Granites for collection of advance tax |
| |
|
|
|
Circular No.09/2015 No.C1-1/2015/CT |
Date:09/04/2015 |
| |
Effective from: |
| |
Salient Features of Kerala Finance Bill, 2015 and Operational instructions |
| |
|
|
|
Circular No. 06/2015 No.C1-12107/2012/CT |
Date:12/02/2015 |
| |
Effective from: |
| |
Digitally signed Form No.15 Delivery Notes |
| |
|
|
|
Circular No. 05/2015 No.C1-40622/14/CT |
Date:29/01/2015 |
| |
Effective from: |
| |
Extend date for filing audit report for year 2013-14 for companies to 10-2-2015 |
| |
|
|
|
Circular No. 04/2015 No.ITMC-02/202/CT |
Date:17/01/2015 |
| |
Effective from: |
| |
Works contract-Filling of Form 10B Quarterly Return |
| |
|
|
|
Circular No. 02/2015 No.C1-33300/13/CT |
Date:09/01/2015 |
| |
Effective from: |
| |
Stay on collection of disputed amount |
| |
|
|
|
Circular No. 01/2015 No.C1-40622/14/CT |
Date:06/01/2015 |
| |
Effective from: |
| |
KVAT Act Section 42 Extension of time limit for filing audit report for the year 2013-14. |
| |
|
|
|
Circular No.10/2013- C1-33000/2012/CT |
Date:01/06/2013 |
| |
Effective from: |
| |
Extension of time limit of Annual Return upto 30-06-2013. |
| |
|
|
|
Circular No.09/2013- C2-11351/11/CT |
Date:31/05/2013 |
| |
Effective from: |
| |
Fixation of floor value of river sand. |
| |
|
|
|
Circular No.08/2013- C1-12317/13/CT |
Date:30/04/2013 |
| |
Effective from: |
| |
KVAT
Act, 2003 - Last date for filing compounding option -
Extended till 31/05/2013 |
| |
|
|
|
Circular No.6/2013- C1-33000/12/CT |
Date:26/04/2013 |
| |
Effective from: |
| |
KVAT Act, 2003 -
Extension of time limit of Annual Return, Form 25A and
Audit Report |
| |
|
|
|
Circular No.5/2013- C1-12598/12/CT |
Date:15/04/2013 |
| |
Effective from: |
| |
KVAT
Rule, 2003 – Default of payment of tax - Updating check-post officials about tax arrears - Detainment of goods transported instructions issued
Procedures |
| |
|
|
|
Circular No.4/2013- C1-33000/12/CT |
Date:02/04/2013 |
| |
Effective from: |
| |
Kerala Finance Bill, 2013-14 - Salient features and Operational instructions |
| |
|
|
|
Circular No.3/2013- C1-12107/2012/CT |
Date:01/04/2013 |
| |
Effective from: |
| |
KVAT Act, 2003 -
Form 15 - Form of Delivery Note - Digitally signed
downloaded Form No.15 Delivery Note |
| |
|
|
|
Circular No.2/2013- ITMC-6/2011/CT |
Date:01/04/2013 |
| |
Effective from: |
| |
KVAT
Rule, 2003 – Refund through KVATIS - Rules &
Procedures |
| |
|
|
|
Circular No.1/2013- C1-34099/12/CT |
Date:05/02/2013 |
| |
Effective from: |
| |
KVAT Act, 2003 -
Time limit for filing 'Audit Report' for companies
relating to the year 2011-12 extended till 28/02/2013. |
| |
|
|
|
Circular No.31/2012 - C1 -34099/2012/CT |
Date:31/12/2012 |
| |
Effective from: |
| |
KVAT Act 2003 – Section 42 - Audit of Accounts - Statutory Audit Report - The time-limit for filling certified audit report and statement of particulars ' other than companies'for the year 2011-12 is extended to 31/01/2013.
|
| |
|
|
|
Circular No.30/2012 - C1 -12107/12/CT |
Date:29/12/2012 |
| |
Effective from: |
| |
KVAT Act, 2003 - Form 15 - Form of Delivery Note - the requirement of
compulsory use of digitally signed and downloaded Form No.15 deferred to
31/03/2013 |
| |
|
|
|
Circular No.29/2012 - C1-
34099/2012/CT |
Date:30/11/2012 |
| |
Effective from: |
| |
KVAT Act 2003 – Section 42 - Audit of Accounts - Statutory Audit Report - The time-limit for filling certified audit report and statement of particulars 'other than companies' for the year 2011-12 is extended from 30/11/2012 to 31/12/2012.
|
| |
|
|
|
Circular No.27/2012
- C1-34099/2012/CT |
Date:30/10/2012 |
| |
Effective from: |
| |
KVAT Act 2003 – Section 42 - Audit of Accounts - Statutory Audit Report - The time-limit for filling certified audit report and statement of particulars ' other than companies'for the year 2011-12 is extended to 30/11/2012.
|
| |
|
|
|
Circular No.25/2012- C1-12107/12/CT |
Date:27/09/2012 |
| |
Effective from: |
| |
Digitally signed downloaded Form No.15 Delivery Note - Time extended till 31st Dec. 2012 |
| |
|
|
|
Circular No.23/2012- C2-10543/12/CT |
Date:04/08/2012 |
| |
Effective from:08/08/2012 |
| |
Fixation of Floor Rate of Manufactured Sand (m-sand) for the collection of Advance Tax/Security Deposit- Instructions issued
|
| |
|
|
|
Circular No.22/2012 |
Date:01/08/2012 |
| |
Effective from: |
| |
Floor rate of imported timber |
| |
|
|
|
Circular No.21/2012 |
Date:21/07/2012 |
| |
Effective from: |
| |
Online Application & download of Form No.15 Delivery Note |
| |
|
|
|
Circular No.20/2012 |
Date:30/06/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing "Annual Return and its enclosures extended upto 10-07-2012 |
| |
|
|
|
Circular No.19/2012 |
Date:29/06/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Measurement of uneven edges and shapes of granite and marble |
| |
|
|
|
Circular No.18/2012 |
Date:23/06/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Measurement of uneven edges and shapes of granite and marble |
| |
|
|
|
Circular No.17/2012 |
Date:18/06/2012 |
| |
Effective from:11/06/2012 |
| |
Kerala VAT Circular - Price fixation of Imported Timber |
| |
|
|
|
Circular No.16/2012 |
Date:08/06/2012 |
| |
Effective from:11/06/2012 |
| |
Kerala VAT Circular - Commercial Tax Department – Price fixation of Plywood, Flush Door and Block Board- modified instruction issued |
| |
|
|
|
Circular No.15/2012 |
Date:04/06/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Disposal of refund applications - Instructions issued |
| |
|
|
|
Circular No.13/2012 |
Date:28/04/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing various Statutory Forms and Applications -
Extended |
| |
|
|
|
|
Circular No.10/2012 |
Date:28/04/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing various Statutory Forms and Applications – Extended – Instructions issued |
| |
|
|
|
|
Circular No.07/2012 |
Date:28/03/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Extended to Luxury Tax Act, 1976, Kerala Money Lenders Act, 1958 and Agriculture Income Tax Act, 1991 – Instructions Issued |
| |
|
|
|
|
Circular No.06/2012 |
Date:28/03/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Fixation of floor value for various grades of Cashew Kernels to prevent tax evasion – further Instruction issued |
| |
|
|
|
|
Circular No.05/2012 |
Date:15/03/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Fixation of floor rates of
Tiles, Marbles & Granites for the collection of Advance
Tax – Instruction issued |
| |
|
|
|
|
Circular No.04/2012 |
Date:29/02/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - CTD - Online Services & awarder enrolment – Instructions issued |
| |
|
|
|
|
Circular No.03/2012 |
Date:22/02/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Re-Fixation of floor rate of local raw Cashew Nut |
| |
|
|
|
|
Circular No.02/2012 |
Date:31/01/2012 |
| |
Effective from: |
| |
Kerala VAT Circular - Commercial Tax Department- KVAT Act 2003- Issuance of Transit Pass-for combined stuffing- Confirmation of procedure |
| |
|
|
|
|
Circular No.33/2011 |
Date:31/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Sec.42 – Audited report and statements in Form No.13 & 13A – Extension of time limit for filing ‘Audit Report’ for the year 2010-11 |
| |
|
|
|
|
Circular No.32/2011 |
Date:31/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Extension of time limit for e- Filing of declaration 8F for goods entering into and exiting from the State |
| |
|
|
|
|
Circular No.30/2011 |
Date:15/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Sale to and by Central Police Canteen – Production of Form No.45 – Instruction issued |
| |
|
|
|
|
Circular No.29/2011 |
Date:07/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Guidelines for verification of accounts and Assessment data entry in KVATIS |
| |
|
|
|
|
Circular No.28/2011 |
Date:03/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Fixation of floor value for various grades of Cashew Nut and Cashew Kernels to prevent tax evasion - Instruction issued |
| |
|
|
|
|
Circular No.27/2011 |
Date:02/12/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Further extension of time limit for filing 'Audit Report' for the year 2010-11. |
| |
|
|
|
|
Circular No.26/2011 |
Date:30/11/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Extension of time limit for e- Filing of declaration 8F for goods entering into and exiting from the State |
| |
|
|
|
|
Circular No.25/2011 |
Date:21/11/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Registration of Parcel / Courier, Clearing and Transporting Agencies – Further instruction issued |
| |
|
|
|
|
Circular No.24/2011 |
Date:15/11/2011 |
| |
Effective from:01/12/2011 |
| |
Kerala VAT Circular - Price fixation of Plywood |
| |
|
|
|
|
Circular No.23/2011 |
Date:28/10/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Proper maintenance of records at CTCPs– Instructions issued |
| |
|
|
|
|
Circular No.22/2011 |
Date:28/10/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - e-Consignment declaration – Certain instructions |
| |
|
|
|
|
Circular No.21/2011 |
Date:28/10/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Statutory Audited Report & Statements in Form No.13 & 13A - Extension of time limit for filing ‘Audit Report’ for the year 2010-11 |
| |
|
|
|
|
Circular No.20/2011 |
Date:28/09/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Extension of time limit for e- filing of declaration 8F for goods entering into and exiting from the State |
| |
|
|
|
|
Circular No.18/2011 |
Date:15/09/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Newly created 'Call Centre' for receiving complaints on 24 x 7
hours in the Chief Minister's Office -Procedure laid down and compliance |
| |
|
|
|
|
Circular No.17/2011 |
Date:31/08/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing Annual Return and Form No.21CC – Extended |
| |
|
|
|
|
Circular No.16/2011 |
Date:26/08/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - e-Filing of declaration by registered dealers for goods entering into the State |
| |
|
|
|
|
Circular No.15/2011 |
Date:29/07/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing annual return and Form No. 21CC – extended |
| |
|
|
|
|
Circular No.12/2011 |
Date:13/07/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Consignments through Railways, Airports, Sea-Ports - online filing of Form 8FA Declaration |
| |
|
|
|
|
Circular No.11/2011 |
Date:05/07/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - E-Payment of Advance Tax - Certain practical
difficulties - Further instruction |
| |
|
|
|
|
Circular No.10/2011 |
Date:23/06/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Advance Tax on Sales to Special Economic Zone - Exemption - Further instruction issued |
| |
|
|
|
|
Circular No. 9/2011 |
Date:01/06/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing option for payment of compounded tax – Extended |
| |
|
|
|
|
Circular No. 7/2011 |
Date:27/04/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Last date for filing application for payment of compounded tax and filing of annual return – Extended |
| |
|
|
|
|
Circular No. 6/2011 |
Date:19/04/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Online issuance of statutory forms under CST Act- Use of physical form for earlier transaction- time limit for surrendering physical form- extended |
| |
|
|
|
|
Circular No. 5/2011 |
Date:31/03/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - e-Services – Online submission of Application for Registration, Salesman Permit, Exhibition or Exchange mela, Compounding option and Liability Certificate |
| |
|
|
|
|
Circular No. 4/2011 |
Date:01/03/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Advance Tax
Remittance at offices - Need for adherence to prudential norms |
| |
|
|
|
|
Circular No. 3/2011 |
Date:28/02/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Audited report and
statements in Form No.13 & 13A – Extension of time limit for filing 'Audit
Report' of the year 2009-10 upto 11th March, 2011 |
| |
|
|
|
|
Circular No. 2/2011 |
Date:31/01/2011 |
| |
Effective from: |
| |
Kerala VAT Circular - Time Extension for E-Filing Audit Report of the year 2009-10 is further extended upto 28th February, 2011. |
| |
|
|
|
|
Circular No. 24/2010 |
Date:29/12/2010 |
| |
Effective from: |
| |
Kerala VAT Circular - Sale of Motor Vehicles to Defence Personnel or Ex-servicemen by Canteen Stores Department - Modification of circular instruction |
| |
|
|
|
|
Circular No. 23/2010 |
Date:29/12/2010 |
| |
Effective from: |
| |
Kerala VAT Circular - Audited Report and Statements in Form No.13 and 13A - Extension of Time Limit for filing 'Audit Report' of the year 2009-10. |
| |
|
|
|
|
Circular No. 18/2010 |
Date:03/11/2010 |
| |
Effective from: |
| |
Kerala VAT Circular - Sec.42 – Audited report and statements in Form No.13 & 13A – Extension of time limit for filing ‘Audit Report’ of the year 2009-10 |
| |
|
|
|
|
Circular No. 17/2010 |
Date:26/10/2010 |
| |
Effective from: |
| |
Kerala VAT Circular - Sale of Motor Vehicles to Defence Personnel or Ex-service men by CSD – Certain clarification |
| |
|
|
|
|
Circular No. 16/2010 |
Date:30/07/2010 |
| |
Effective from: |
| |
Kerala VAT Circular - dated 30/07/2010 - Further Extension of time limit for filing Annual Return and its enclosures for 2009-10 under KVAT ACT, 2003 |
| |
|
|
|
|
Circular No. 14/2010 |
Date:30/06/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Time Extension for filing Annual Return and opting compounding. |
| |
|
|
|
|
Circular No. 12/2010 |
Date:21/06/2010 |
| |
Effective from: |
| |
Fixation of floor rate for sand-Erratum |
| |
|
|
|
|
Circular No. 10/2010 |
Date:29/05/2010 |
| |
Effective from: |
| |
Time Extension for submitting Annual Return - reg. |
| |
|
|
|
|
Circular No. 09/2010 |
Date:25/05/2010 |
| |
Effective from: |
| |
Extension of time limit to opt for compounding under KGST Act–reg
. |
| |
|
|
|
|
Circular No. 08/2010 |
Date:13/05/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Annual Return for Government Contractors and RC Renewal - instructions.
. |
| |
|
|
|
|
Circular No. 07/2010 |
Date:11/05/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- e-Filing of annual return of the year 2009-10 - Registration Renewal Time Extension - Extension of time limit - upto 20th May, 2010.
. |
| |
|
|
|
|
Circular No. 06/2010 |
Date:30/04/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- e-Filing of annual return of the year 2009-10 - Renewal of Registration and filing option for payment of tax at compounded rates for 2010-11 – Extension of time limit.
. |
| |
|
|
|
|
Circular No. 03/2010 |
Date:05/03/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Works Contract - Instructions.
. |
| |
|
|
|
|
Circular No. 02/2010 |
Date:02/02/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Department Vehicle - Maintenance - Instructions.
. |
| |
|
|
|
|
Circular No. 01/2010 |
Date:01/02/2010 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Statutory Forms Downloading - Instructions.
. |
| |
|
|
|
|
Circular No. 18 OF 2009 |
Date:29/12/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Live Chicken - Advance Tax Collection - Instructions .
. |
| |
|
|
|
|
Circular No. 17 OF 2009 |
Date:13/11/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act-
KVAT Act, 2003 – Section 3 - Streamlining of administrative procedures – Regulatory measures for transport of live chicken and registration formalities – Revised instruction .
. |
| |
|
|
|
|
Circular No. 16 OF 2009 |
Date:27/10/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- E-payment - Cosequent changes in e-filing of returns-Instructions.
. |
| |
|
|
|
|
Circular No.
15140/B1/2009/TD |
Date:22/09/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Works Contract - TDS - Remittence - Instructions.
. |
| |
|
|
|
|
Circular No. 15 OF 2009 |
Date:15/10/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Advance Tax - Live Chicken - Istructions.
. |
| |
|
|
|
|
Circular No. 14 OF 2009 |
Date:10/09/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- e-payment of taxes time extension.
. |
| |
|
|
|
|
Circular No. 12 OF 2009 |
Date:07/08/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Transportation of live chicken-instructions.
. |
| |
|
|
|
|
Circular No. 11 OF 2009 |
Date:25/07/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Plywoord Minimum sale value fixed.
. |
| |
|
|
|
|
Circular No. 09 OF 2009 |
Date:23/06/2009 |
| |
Effective from: |
| |
Kerala Value Added Tax Act- Time Limit for Filing P & L Account and Balance Sheet.
. |
| |
|
|
|
|
Circular
No. 05 OF 2009 |
Date:15/05/2009 |
| |
Effective
from: |
| |
Kerala
Value Added Tax Act- KGST Act, 1963 and KVAT Act,2003
-last date for filing option for compounding for the year
2009-10-extended - instructions.
. |
| |
|
|
|
|
Circular
No. 04 OF 2009 |
Date:22/04/2009 |
| |
Effective
from: |
| |
Kerala
Value Added Tax Act- Transport of Diesel and Petrol from
Kerala to Mahe – Administrative instructions detailing
the procedure and documentation for movement of diesel
and petrol destined to Mahe from Kerala issued.
. |
| |
|
|
|
|
Circular
No. 03 OF 2009 |
Date:23/03/2009 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - Finance Bill 2009-2010. |
| |
|
|
|
|
Circular
No. 01 OF 2009 |
Date:05/01/2009 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - Compulsory E-filing VAT Return-option
for PIN Dealers. |
| |
|
|
|
|
Circular
No. 48 of 2008 |
Date:18/12/2008 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - E-Filing VAT Return and Classification
of Commodity Groups. |
| |
|
|
|
|
Circular
No. 47 of 2008 |
Date:17/12/2008 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - Form 10 (D) - Return [for compounded
tax payers except medicine dealers] - shall be replaced
as in Annexure A.
Form 10B - Return [monthly/quartely/ annual for works
contractors - after Part B, table shall be inserted as
Part BA, namely;
Form No.20H - Certificate to be issued by sub-contractor
to the Principal Contractor - the new format as per Annexure
– C shall be substituted. |
| |
|
|
|
|
Circular
No. 46 of 2008 |
Date:10/12/2008 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - Issuing Registration and Delivery Notes
to Live Chicken Dealers. |
| |
|
|
|
|
Circular
No. 45 of 2008 |
Date:01/12/2008 |
| |
Effective
from: |
| |
Kerala
Value Added Tax - Deemed Export - Refund under KAVAT Act
- Documents required to prove the claim.. |
| |
|
|
|
|
Circular
No. 44 of 2008 |
Date:28/10/2008 |
| |
Effective
from: |
| |
KVAT
Rules, 2005 - Rule 46 (2) – Form 44 – Input
Tax Credit - Submission of form 44 for refunds/adjusting
ITC claims against CST need not be insisted upon for adjustment
against CST Sales where statutory forms under CST Act
produced. |
| |
|
|
|
|
Circular
No. 43 of 2008 |
Date:13/10/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003-Advance Tax Remittance - Data Entry in KVATIS
for E-filing VAT Returns - Instructions. |
| |
|
|
|
|
Circular
No. 42 of 2008 |
Date:13/10/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003-Collection of Advance Tax on Evasion Prone Commodities
- Instructions. |
| |
|
|
|
|
Circular
No. 41 of 2008 |
Date:07/10/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003-Filing of Returns – Rule 22 – Rescheduling
of due dates of filing of Monthly and Quarterly returns
with effect from return period of September 2008, based
on annual net tax payable in the preceding year. |
|
|
Circular
No. 39 of 2008 |
Date:19/09/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Distribution of Statutory Forms to Dealers
in Offices - only once in a week on every Wednesday -
instructions. |
|
|
Circular
No. 38 of 2008 |
Date:18/09/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Computation of tax payable for Determining
Compound Tax. |
|
|
Circular
No. 18433/B1/2008/TD |
Date:30/08/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- TR5 /CASH RECEIPT ISSUED FROM GOVERNMENT DEPT./
LOCAL AUTHORITIES / AUTONOMOUS BODIES - ELIGIBLE TO CLAIM
IN PUT TAX CREDIT. |
|
|
Circular
No. 36 of 2008 |
Date:12/08/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Revival of Return Data Entry in KAVATIS in
the revised return format - instructions. |
|
|
Circular
No. 32 of 2008 |
Date:15/07/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Levy of Advance Tax - Exemption to steeel plain
rods of 30mm - reg. |
|
|
Circular
No. 30 of 2008 |
Date:01/07/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Checking of goods vehicles in transit - relevance
for data collection for cross verification - instructions. |
|
|
Circular
No. 23 of 2008 |
Date:16/05/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Maintainance of Accounts by Electronic means
- requirements - enforcement - instructions - issued |
|
|
Circular
No. 22 of 2008 |
Date:07/05/2008 |
| |
Effective
from: 07/05/2008 |
| |
KVAT
Act, 2003- Requirements of Pan Details in VAT Registration
Application |
|
|
Circular
No. 21 of 2008 |
Date:15/05/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Assessing Officers to ensure remittance of
tax by dealers irrespective of whether registered under
the act or not. |
|
|
Circular
No. 20 of 2008 |
Date:30/04/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Works Contract - Interstate Purchase of Goods
- Eligibility for C Form - Instructions. |
|
|
Circular
No. 19 of 2008 |
Date:25/04/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Levy of Advance Tax - Estimation of Sale Value
- Addition of Gross Profit -Instructions. |
|
|
Circular
No. 18 of 2008 |
Date:21/04/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Fixation of Floor Rate for purchasing ceramic
tiles to realize advance tax. |
|
|
Circular
No. 17 of 2008 |
Date:22/04/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Filing of Annual Return / Profit and Loss Account
/ Balance Sheet - Instructions. |
|
|
Circular
No. 16 of 2008 |
Date:22/04/2008 |
| |
Effective
from: |
| |
KVAT
Act, 2003- Filing of Revised Return and Annual Returns
- KVATis Data Entry - Instructions. |
|
|
Circular
No. 15 of 2008 |
Date:11/04/2008 |
| |
Effective
from: 11/04/2008 |
| |
KVAT
Act, 2003- Registration of Parcel /Courier, Clearing and
Transporting agencies further instructions-issued |
|
|
Circular
No. 14 of 2008 |
Date:05/04/2008 |
| |
Effective
from: 01/04/2008 |
| |
Amendments
to KVAT Rules – New formats – instructions
- issued |
|
|
Circular
No. 13 of 2008 |
Date:28/03/2008 |
| |
Effective
from: |
| |
Kerala
Finance Bill, 2008- Commercial Taxes Department - one
time settlement of arrears – Amnesty Scheme, 2008-09-instructions
issued |
|
|
Circular
No. 12 of 2008 |
Date:26/03/2008 |
| |
Effective
from: 01/04/2008 |
| |
Kerala
Finance Bill, 2008- Social Security Cess – levy
and collection – instructions issued |
|
|
Circular
No. 11 of 2008 |
Date:24/03/2008 |
| |
Effective
from: 01/04/2008 |
| |
KVAT
Act 2003 – Levy of Advance Tax on certain items-modifed
instructions-issued |
|
|
Circular
No. 10 of 2008 |
Date:10/03/2008 |
| |
Effective
from: 10/03/2008 |
| |
Restricting
exemption from tax for handmade safety matches as per
legislative intent – Instructions issued |
|
|
Circular
No. 09 of 2008 |
Date:15/02/2008 |
| |
Effective
from: 15/02/2008 |
| |
|
|
|
|
Circular
No. 08 of 2008 |
Date:15/02/2008 |
| |
Effective
from: 15/02/2008 |
| |
|
|
|
|
Circular
No. 07 of 2008 |
Date:15/02/2008 |
| |
Effective
from: 15/02/2008 |
| |
|
|
|
|
Circular
No. 05 of 2008 |
Date:14/02/2008 |
| |
Effective
from: 14/02/2008 |
| |
|
|
|
|
Circular
No. 04 of 2008 |
Date:14/02/2008 |
| |
Effective
from: 14/02/2008 |
| |
|
|
|
|
Circular
No. 03 of 2008 |
Date:29/01/2008 |
| |
Effective
from: 29/01/2008 |
| |
|
|
| |
|
|
|
|
Circular
No. 02 of 2008 |
Date:25/01/2008 |
| |
Effective
from: 25/01/2008 |
| |
|
|
| |
|
|
|
|
Circular
No. 01 of 2008 |
Date:03/01/2008 |
| |
Effective
from: |
| |
|
|
| |
|
|
|
|
Circular
No. 52 of 2007 |
Date:26/12/2007 |
| |
Effective
from: |
| |
|
|
| |
|
|
|
|
Circular
No. 51 of 2007 |
Date:26/12/2007 |
| |
Effective
from: |
| |
|
|
|
|
Circular
No. 50 of 2007 |
Date:15/12/2007 |
| |
Effective
from: |
| |
|
| |
|
|
|
|
Circular
No. 49 of 2007 |
Date:02/11/2007 |
| |
Effective
from: |
| |
Kerala
VAT - Audit Report - The last date for filing audit certificate
other than companies is extended upto 30th November, 2007 |
| |
|
|
|
|
Circular
No. 48 of 2007 |
Date:02/11/2007 |
| |
Effective
from: |
| |
Kerala
- Rate of Tax - Generators And Medical Equipments -
The effective date of reduction of rate of tax on generators
and medical equipment from the existing 12.5% to 4% by
Circular No.45 of 2007 is with effect from 22/10/2007
and not 22/10/2006. |
| |
|
|
|
|
Circular
No. 47 of 2007 |
Date:31/10/2007 |
| |
Effective
from: |
|
| |
|
|
|
|
Circular
No. 46 of 2007 |
Date:31/10/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 45 of 2007 |
Date:24/10/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 43 of 2007 |
Date: 19/10/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 42 of 2007 |
Date: 26/09/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 41 of 2007 |
Date:15/09/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 40 of 2007 |
Date:15/09/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 39 of 2007 |
Date:24/08/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 38 of 2007 |
Date:24/08/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 37 of 2007 |
Date:22/08/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 36 of 2007 |
Date:21/08/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 35 of 2007 |
Date:21/08/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 33 of 2007 |
Date:30/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 32 of 2007 |
Date:30/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 31 of 2007 |
Date:30/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 28 of 2007 |
Date:08/02/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 27 of 2007 |
Date:09/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 26 of 2007 |
Date:09/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 25 of 2007 |
Date:03/07/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 24 of 2007 |
Date:05/06/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 22 of 2007 |
Date:21/05/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 21 of 2007 |
Date:05/05/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 20 of 2007 |
Date:30/04/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 19 of 2007 |
Date:16/04/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 16 of 2007 |
Date:02/04/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 15 of 2007 |
Date:30/03/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 14 of 2007 |
Date:08/02/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 13 of 2007 |
Date:20/03/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 12 of 2007 |
Date:20/03/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 11 of 2007 |
Date:02/03/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 10 of 2007 |
Date:24/02/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 09 of 2007 |
Date:20/02/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 08 of 2007 |
Date:19/02/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 07 of 2007 |
Date:15/02/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 06 of 2007 |
Date:08/02/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 05 of 2007 |
Date:08/02/2007 |
| |
Effective
from: |
|
|
|
Circular
No. 04 of 2007 |
Date:08/02/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 03 of 2007 |
Date:03/02/2007 |
| |
Effective
from: 23/10/2006 |
| |
|
|
Circular
No. 02 of 2007 |
Date:10/01/2007 |
| |
Effective
from: |
| |
|
|
Circular
No. 01 of 2007 |
Date:10/01/2007 |
| |
Effective
from: |
VAT
Circulars - Kerala 
