KERALA CIRCULARS
February 16, 2008
India Sales Tax And VAT Database
CIRCULAR No.9/08 No.C1.10760/07/CT Dated.15th February, 2008
Office of the Commissioner
Commercial Taxes
Thiruvananthapuram
Sub:- KVAT (Amendment) Rules, 2007- further instructionsissued- Reg
Read: SRO No 7/2008 dated 31st December, 2007.
As per the SRO read above the Kerala Value Added Tax Rules, 2005 have been amended. Accordingly the amendments would come into force with effect from 1/1/2008.
The amendments inter alia include changes in "Bill /Invoice" and 'Return' formats. It has been pointed out from the trade that change of Invoice / Bill as well as Return formats at the fag end of the year may cause hardship to the dealers.
So in exercise of the powers conferred under section 3(2)(c) of KVAT Act, 2003 it is directed that the amendments with respect to change in Returns in Form 10 and Bill/ Invoice formats need be enforced only with effect from 1st April, 2008. All officers shall see that the above direction is carried out without fail.
Commissioner.
CIRCULAR No.8/08 No.C7/14063/06/CT Dated.15th February, 2008
Office of the Commissioner
Commercial Taxes
Thiruvananthapuram
Sub: Tax Administration – Transfer of Assessees between Special Circles and Ordinary Circles – Instructions issued – Reg.
Read:- Circular No.16/07 dated 2-4-2007
As per the Circular cited above instructions were issued regarding transfer of assessees between Special Circles and Ordinary Circles within the District on the basis of revenue potential. The instructions pertaining to transfer in the Circular read above had been kept in abeyance considering that the financial year had already started.
Notice is now given to all concerned that the transfer of assessees proposed at that time will now be taken up and completed before 1-4-2008. The relevant instructions for the transfer of assessees within the District are reiterated below for the benefit of all concerned.
1. Effective 1-4-08, assessees relating to assessees with taxable turnover of Rs.1.50 crores or more and those with interstate sale or stock transfers or exports of Rs.20 lakhs or more in 2006-07 will be handled by Special Circles. All other assessees, including those dealing in Iron & Steel, Chicken, Hill Produce, etc. will be transferred to the Ordinary Circles. Works Contract assessees will also continue with the present assessing officers.
2. Assessees so transferred will continue with their existing TIN/PIN.
3. The Deputy Commissioners will finalise the list of assessees to be transferred between offices by 29-2-2008 with the approval of the Commissionerate, and intimate the lists to officers concerned immediately thereafter.
4. In timation shall be given to the assessees being so transferred by the Deputy Commissioners by 15-3-2008. Lists of assessees transferred shall be displayed on the notice boards of offices from where the assessee is transferred as well as in the new office to which he is being attached in the format below:
| Sl No | Name of Assessee | TIN/ PIN | Existing Circle Office to Which Attached | New Circle Office to Which Attached |
5. This will also be displayed on the website of the Department.
6. The transfer of these assessees in the KVATIS will be effected on 1-4-2008 centrally at the Commissionerate by the IT Management Cell.
7. T he transfer of files of these assessees shall be completed by the assessing officers concerned by 5-4-2008. All files of assesses so transferred, both pending and disposed, shall be inventoried and sent to the new office to which the assessee has been assigned. So also the DCB in respect of each assessee both for the period upto 1-4-2005 as well as for the period thereafter shall be transferred to the new office along with remittance particulars and chalans.
8. Assessing authorities in the receiving offices shall complete allocating assessees among the officers in the Circle Office and effect the changes in the KVATIS by 3-4-2008.
9. The intra-Circle Office allocation of dealers will be carefully supervised by the Deputy Commissioners & the IACs to ensure equitable distribution of workload between the officers in the Circle Office.
10. Renewal of registration of the assessee for the year 2008-09 under section 16(7) of the said Act read with Rule 17(17) of KVAT Rules, 2005 shall be done by the new assessing officer in the new office; this should be done latest by 30th of April, 2008, the period statutorily fixed for the purpose.
11. The renewal of registration shall be endorsed on the Registration Certificate issued in 2007-08.
12. Assessees will not be permitted after the 31st of May 2008 to do business without having a copy of their Registration Certificate endorsed as renewed.
All supervisory officers shall see that the above instructions are strictly complied with by all officers under their jurisdiction without fail.
COMMISSIONER.
CIRCULAR No.7/08 No.C2/37482/06/CT Dated.15th February, 2008
Office of the Commissioner
Commercial Taxes
Thiruvananthapuram
Sub:- KVAT Act,2003- Transport of goods by persons other than registered dealers- Documents to be insisted – instructions-issued - reg.
Read:- Circular No.51/2006 dated 19-12-06
This Department had issued instructions as per the reference cited above to facilitate the movement of goods through the Check Posts by persons for own use.
It has been brought to notice that considerable difficulties are being experienced by persons bringing goods from outside the State for own use to get the Form No.16 prescribed under the KVAT Rules countersigned by the assessing officer having jurisdiction over their area.
In the circumstances, it is hereby directed that the certificate of ownership in Form No.16 under the KVAT Rules need not be countersigned by the assessing officer hereafter.
As per sub-section (1) of section 47, the persons transporting goods should possess the documents prescribed under sub-section 3 of section 46 of the KVAT Act. The inspecting officers should satisfy themselves about the genuineness and bonafides of the records and the claim of the persons that those goods are meant for their personal use while inspecting the goods in transit.
Commissioner
Commercial Taxes.