Delhi extends the date of filing Delhi Value Added Tax (DVAT) return for the quarter ending March 31, 2021 in Form DVAT 16, DVAT 17 and DVAT-48 up to June 30, 2021 in view of the difficult conditions and restrictive movement during the lockdown; However, clarifies that the due self-assessed tax and interest shall continue to be paid in the usual manner as per section 3(4) of the Delhi Value Added Tax Act, 2004

Rajasthan government extends the date of furnishing declaration forms of assessment pertaining to June 30, 2017 by September 30, 2021; Issues Rajasthan Value Added Tax (Amendment) Rules, 2021

Jharkhand Govt exempts Canteen of BSF, Training Centre & School, Meru, Hazaribagh from levy of VAT payable on “sales of Liquors by or to BSF” under the Jharkhand Value Added Tax Act, 2005 till March 31, 2022; Provided that sale is certified by an officer not below the rank of a Commanding Officer for bonafide use of the members of all Defence personnel.

Maharashtra grants administrative relief to un-registered dealers, dispenses with the pre-condition of filing return for un-registered period in order to claim administrative relief; This amendment would be applicable to all pending applications for administrative relief as well as fresh applications; Apprises that dealer should only make the payment of self -assessed tax and interest before filing application for relief and hence, only required to calculate the tax and make payment with interest; Cautions that benefit granted shall be withdrawn if dealer is found to not have its tax liability computed correctly; Amends condition (iii) of para 2(c ) of Circular 36T of 2009; States that instant Circular is only clarificatory in nature and not intended to use for legal interpretation of provisions of law.

Maharashtra Govt. waives late fee for filing VAT Return for the period of March 2021, April 2021 and May 2021 under Maharashtra Value Added Tax Rules, 2005; Notifies that last date of filing such return shall be June 30, 2021.

Jharkhand Govt. exempts sale of liquors for human consumption by or to the Canteen Stores Defence Regimental Units for the bonafide use of all Defence Personnel including ex-servicemen of Jharkhand State from the levy of VAT; This Notification shall be deemed to be effective from April 01, 2021 and remain effective till March 31,2022.

Kerala SGST releases one-time settlement for arrears Amnesty Scheme, 2021; Modifies the amnesty scheme that was introduced during previous year by granting (i) 100% waiver of interest and penalties, (ii) 40% waiver of the balance tax arrear, if outstanding dues paid in lumpsum (iii) 30% waiver of the balance tax arrears, if the outstanding dues are paid in instalments; Clarifies that option to avail the amnesty scheme should be made on or before August 31, 2021 and last-datefor payment of the amounts determined under the scheme shall be March 31, 2022; For cases where demands have been newly generated after August 31, 2021, clarifies that option shall be exercised within 30 days from the date of receipt of such order; However, in all such cases the final payments shall be made on or before March 31, 2022; Lastly, allows assessees who opted for amnesty schemes earlier, but could not settle the arrears, to opt under this scheme.

Rajasthan issues Amnesty Scheme -2021 for rebate of tax and settlement of outstanding demands and disputes; Also, notifies VAT (Amendment) Rules 2021

Maharashtra State Tax Department clarifies that the last date for submission of Audit Report u/s 61 of the MVAT Act, 2002, for the period 2019-20 would be March 01, 2021 instead of February 28, 2021 which is a Sunday; States that the last date for electronic uploading of Form e704 for FY 2019-2020 is March 01, 2021 and the last date for submission of physical Audit Report is March 12, 2021. 

Government of Assam in pursuance of the Governor’s assent enacts the Assam Value Added Tax (Amendment) Act, 2020 which shall be deemed to have come into force on May 30, 2020 and shall have the like extent as that of the principal act; Repeals the Assam Value Added Tax (Amendment) Ordinance, 2020.