Maharashtra Notification No. VAT/1520/ CR-73/ Tax-1 dated October 23, 2020.:

Maharashtra Government notifies Maharashtra Value Added Tax (Third Amendment) Rules, 2020; Inserts a proviso to Rule 17 (4B) inter-alia clarifies that from the period starting on or after April 01, 2020, the retail outlets, not owned by any Oil Company and who have affected sales of High Speed Diesel or Petrol within Maharashtra shall not be liable to file return under this sub-rule.




Memo no. 268/ST-06 and 1270/AETC (T) both dated September 14, 2020. :

Haryana Government lays down 12 criteria for selection of cases for scrutiny assessment under the HVAT Act, 2003 and the CST Act, 1956 for the Assessment Year 2018-19; Clarifies that while selecting the cases under the above scrutiny criteria, a scrutiny case selected under one criteria would not fall under any other criteria; Directs the Assessing Authority to issue only duly printed serial no. N-2 to the dealers and that the district in charge must ensure compliance in this regard and any laxity to be viewed seriously.




Jharkhand Ordinance No. 4 of 2020 dated August 13, 2020.:

Jharkhand Government promulgates Jharkhand Value Added Tax (Amendment) Ordinance, 2020 amending Jharkhand Value Added Tax Act, 2005.




Notification No. 3/132/FD/DMN/2020 dated June 30, 2020.:

Union Territory of Dadra and Nagar Haveli and Daman and Diu issues notification stating that the rate of Value Added Tax on High Speed Diesel has been increased from 15% to 20% in terms of the Notification; Restores the tax rate as prescribed under the Fourth Schedule of the Dadra and Nagar Haveli and Daman and Diu Value Added Tax Regulation, 2005 (No.2 of 2005); Supersedes Notifications No. DMN/VAT/Part-files/57-2/2017-18-/32 dated January 15, 2018 issued by erstwhile U.T. of the Daman and Diu and Dadra and Nagar Haveli.




Notification G.O. (Ms) No 119 dated July 31, 2020:

Tamil Nadu Govt. extends the time limit for competition or compliance of actions as stipulated in clause (a) and (b) of Section 4 of Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Ordinance, 2020 upto August 31, 2020




Trade Circular No. 10T of 2020 dated July 29, 2020:

Maharashtra Govt. explains the legal aspects and provides the procedures to be followed for submission of application for refund of Security Deposit of Rs. 25,000/- paid at the time of Voluntary Registration under MVAT Act, 2002 as per Rule 60A of MVAT Rules, 2005




Trade Circular No. 11T of 2020 dated July 29, 2020:

Maharashtra Govt. issues instruction for e-submissions of documents and virtual hearing in appeal proceedings under VAT, CST and allied acts [but not under GST Act(s)].




Notification No. F26 (315) CCT/MEA/2014/733 dated August 04, 2020:

Rajasthan Govt. extends date of submission of quarterly returns in Form VAT 10 for the fourth quarter of year 2019-2020 to be furnished by the class of dealers covered under sub-rule 5 of Rule 19 of Rajasthan VAT Rules, 2006 upto September 30, 2020.




Notification No F. 12(97) FD/Tax/201.7-pt-I-208 dated July 14, 2020:

Govt. of Rajasthan further extends the date of submission of declaration forms under Rajasthan VAT Act, 2003 upto September 30, 2020.




Notification No. CCT/12-2/2020-21/516 dated June 26, 2020:

Govt. of Goa extends the period for completion of assessment under Goa VAT Act, 2005 for the financial year 2016-17 by two months w.e.f July 01, 2020 and hence said assessments shall be completed on or before August 31, 2020.