Govt. of Rajasthan amends Schedule II in Rajasthan VAT Act, 2003 to delete Entry No. 30 w.r.t. Oil Companies w.e.f June 25, 2020.

Govt. of Rajasthan specifies conditions of taxation of sale of High and Light Speed Diesel Oil, Petrol and Aviation Turbine Fuel under section 4 of the Rajasthan Value Added Tax Act, 2003 w.e.f. June 25, 2020.

Govt. of Chhattisgarh extends time limit for submission of VAT Form18 (main) & VAT Form18 (PART C- main) for year 2016-17 up to November 30, 2020.

Govt. of Chhattisgarh extends time limit for assessment for year 2016-17 upto June 30, 2021.

Govt. of Chhattisgarh extends time limit for assessment for the year 2015-16 for dealer’s upto December 31, 2020.

Govt. of Dadra and Nagar Haveli and Daman and Diu notifies revision of VAT on High Speed Diesel w.e.f July 01, 2020; Increases the rate of tax specified in Fourth Schedule to Dadra and Nagar Haveli and Daman and Diu VAT Act from 15% to 20%.

Govt. of Gujarat withdraws notices of audit assessment under the Gujarat VAT Act and CST Act for F.Y. 2016-17 and F.Y. 2017-18; Clarifies the applicability of such withdrawal to the specified category of small dealers, subject to exceptions; However, if any registered dealer prefers his assessment to be carried out under the Act in order to seek refund, he shall intimate electronically regarding it to the assessing authority on or before 31st August, 2020.

Govt. of Gujarat issues circular regarding undertaking of partial audit assessment under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with section 34 of the Gujarat VAT Act for F.Y. 2016-2017 and F.Y. 2017-18 (i.e. for the period from 1st April, 2017 to 30th June, 2017); Lays down the conditions and procedure for such partial audit assessment; Considering that COVID-19 pandemic has spread across the globe & the Department is implementing GST, cites that, the pending work under the Act and the VAT Act needs to be disposed expeditiously, accordingly, lends consent to simplify pending assessment proceedings for certain category of dealers; Clarifies that partial audit shall be undertaken in case of a registered dealer having gross total turnover of Rs. 10 crores during FY 2016-17 and Rs. 2.5 crores during FY 2017-18, in whose case the notice for audit assessment has not been withdrawn; Moreover, a registered dealer who has failed to file return in respect of any period during the said year, shall not be given the benefit of partial audit assessment under the Act unless he has filed annual return for the said year.

Govt. of Gujarat directs undertaking of partial audit assessment u/s 9(2) of Central Sales Tax Act, 1956 r/w Section 34 of Gujarat VAT Act for F.Y. 2016-2017 and F.Y. 2017-18 (i.e. April to June 2017) for the dealers who applied under “Vera Samadhan Yojana - 2019”; Lays down the conditions and procedure for such partial audit assessment while simplifying pending assessment proceedings for certain category of dealers given the current pandemic; Clarifies that partial audit shall be undertaken in case of a registered dealer having gross total turnover of Rs. 10 crores during FY 2016-17 and Rs. 2.5 crores during FY 2017-18, in whose case the notice for audit assessment has not been withdrawn & who has applied under Vera Samadhan Yojana in the category of “self-declaration of liability”; The dealer shall be required to pay his admitted tax liability in twelve installments as specified in Vera Samadhan Yojana, in order to avail the benefit of remission of interest and penalty pertaining to such admitted tax liability; Caveats that a registered dealer who has failed to file return in respect of any period during the said year, shall not be given the benefit of partial audit assessment under the Act unless he has filed annual return for the said year; Further, explains that, the decision of partial audit assessment under the Act in case of dealer shall not have any effect on his pending assessment proceedings, if any, under the VAT Act.

Govt. of Gujarat notifies revision of VAT on Petrol and Diesel w.e.f June 15/16, 2020; Amends rate of tax specified in Schedule to Gujarat VAT Act by substituting existing serial no. 68 (motor spirit) with twenty point one paise in the rupee and existing serial no 116. (High speed Diesel) each with Twenty point two paise in the rupee.