TNVAT Circular No.8 dated July 18, 2013 : Tamil Nadu Govt. sets time lines for completing VAT Audits/Surprise inspections and for formulation of proposals based on such audit/inspection; Enforcement and Territorial Joint Commissioners to ensure scrupulous adherence; Disciplinary action to be taken against official deviating from timeline




TNVAT Circular No.9 dated July 24, 2013: Tamil Nadu Govt. clarifies that zero-rating benefit not applicable to sale of goods in execution of works contract by Contractors/sub-contractors of SEZ; Such transactions to be taxed at rates specified in Schedule to TNVAT Act




DVAT Notification No. F.3(352)/POLICY/ VAT/2013/490-501 dated July 25, 2013: Delhi Govt. extends deadline for online furnishing of information relating to business activities in Form DP-1; All dealers (irrespective of gross turnover) to submit information latest by August 26, 2013; Amends earlier Notification dated July 5, 2013




DVAT Circular No. F.7(420)/VAT/Policy/2011/502-508 dated July 25, 2013: Delhi Govt. notifies last date for filing of DVAT/CST Returns for Q1 - FY 2013-14 for all dealers (including Composite Dealers); Online return to be filed by August 7th, 2013 and hard copy by August 10th, 2013; However, Annexures 2C & 2D to Form DVAT 16 can be submitted by September 7,2013 (online) and September 10, 2013 (hard copy)




MVAT Trade Circular 5T dated July 24, 2013 : Maharashtra Govt. streamlines process of institution of prosecution and compounding of offence fees under Secs 74(3) & 78 of MVAT Act; No prosecution show-cause notice to be issued in case of late filing of return and payment of tax with late fee; Dealers can apply for compounding of offence post issuance of show cause, on filing of return and payment of tax; However, where complaint has been registered with Judicial Magistrate, permission shall be required from such Magistrate; Prescribes compounding amounts, maximum upto double of disputed tax




DVAT Circular No. VAT AUDIT/HQ/2013-2014/2920-2927 dated July 24, 2013: Delhi Govt. drops audit proceedings against dealers of exempted / tax free items; Audit Notices already issued no longer effective




DVAT Notification No.F.5(54)/Policy-II/VAT/2012-13/472-484 dated July 22, 2013: Delhi Govt. grants VAT exemption/refund in relation to official/personal purchases of diplomats of Republic of Guatemala Embassy, with immediate effect; Amends Sixth Schedule of DVAT Act




DVAT Notification No.F.7(433)/Policy-II/VAT/2012/458-469 dated July 17, 2013 : Delhi Govt. issues clarification on online filing of Form T-2, Where GR is not available in advance, Form T-2 to be filed without such number; Form T-2 to be updated within 24 hours of receipt of goods; Restrains dealer from disposing/selling such goods in the interim; Amends Notification dated May 17, 2013




DVAT Circular No.F.3(365)/Policy/VAT/2013/451-457 dated July 17, 2013: Dealers to file revised forms DVAT-16 (Regular Returns) and DVAT-17 (Composite VAT Returns) from second quarter 2013-14, onwards




DVAT Circular No. F.3(361)/Policy/VAT/2013/403-409 dated July 10, 2013: Delhi Govt dispenses with requirement of verification before grant of online registration; Physical verification to be conducted post-registration within 3 months by Authorities; Prescribes detailed procedure to obtain online registration.