IDT Digest for February 02, 2017

Notification: Service Tax

1. Service tax on OIDAR service provided by a person located in non taxable territory to a non assessee for the month of December 2016 and January 2017 can be paid upto March 6 2017

The Central Government (“the Government”) vide Notification No. 6/2017 dated January 30, 2017 has inserted a new proviso to rule 6(1) of Service Tax Rules 1994 dealing with payment of service tax of namely;

“Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assessee online recipient, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6th day of March, 2017.”.

Thus vide this proviso the Government has provided time period to OIDAR service providers located in non taxable territory to pay service tax to the credit of the Government by March 6, 2017 for service provided by them to non-assessee online recipient in the month of December 2016 & January 2017.

2. Withdrawl of exemption of service tax on OIDAR services provided by a person located in Non Taxable Territory to a entity registered under Section 12AA of Income tax act:

The Central Government vide Notification No 05/2017-Service Tax dated January 30, 2017 has amended the proviso to entry no. 34 of mega exemption Notification 25/2012-Service Tax. In the first para of proviso to entry No. 34, the word, brackets, and letter “clause (a)”, is substituted with “clause (a) or clause (b)”.

With effect of this amendment, the exemption of service tax on online information and database access or retrieval services provided by a person located in non taxable territory to an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities stands withdrawn.

Order: Goa VAT:

Extension in last date of filing 3^rd quarterly return upto February 17, 2017:

The Goa Government (“the Government”) vide Order No: CCT/12-2/11-12/505 dated January 30, 2017 has extended the last date for filing of quarterly returns for the quarter ending December 31, 2016 upto February 17, 2017.

Thus, all the assesses registered under the Goa VAT Act, 2005 either as regular dealer or as composition dealer are required to file their 3^rd quarterly returns on or before February 17, 2017

Further the Government has clarified that failure to file returns within the extended time shall attract penalties.

Order: West Bengal VAT:

Extension in last date for filling Return in Form 14/14D or Form 15 for 3^rd Quarter:

The West Bengal Government vide Order No. 69CT/PRO dated January 31 2017 has extended the last date to file return electronically vide Form 14/14D or Form 15 for the quarter ending December 31, 2016 upto February 13, 2017. Subsequently Last date of receipt of Form 14e/15e, if applicable, is also extended upto February 28, 2017. Thus, now the revised schedule to file return is as under;

*Period in respect of which return is required to be furnished*	*Form of return*	*Last date of payment of net tax, interest, if any, payable according to that return*	*Extended date of transmission of data electronically of that return*	*Extended date of receipt of form 14e/15e, if applicable*
(1)	(2)	(3)	(4)	(5)
Q.E. 31.12.2016	14/14D	31.01.2017	13.02.2017	28.02.2017
Q.E. 31.12.2016	15	31.01.2017	13.02.2017	28.02.2017

Order: West Bengal Sales Tax:

Extension in last date for filing return in Form 25E for 3^rd quarter:

The West Bengal Government vide its Order No. 70CT/PRO dated January 31, 2017 has extended last date to file return electronically vide Form 25E for the quarter ending on December 31, 2016 upto February 13, 2017. Subsequently Last date of receipt of Acknowledgment, if applicable, is also extended upto February 28, 2017. Thus, now the revised schedule to file return is as under;

Period in respect of which return is required to be furnished	Form of return	Last date of payment of net tax, interest, if any, payable according to that return	Extended date of transmission of data electronically of that return	Last date of receipt of acknowledgment thereof, if applicable
(1)	(2)	(3)	(4)	(5)
Q.E. 31.12.2016	25E	As specified in rule 163	13.02.2017	28.02.2017

Circular: Bihar VAT:

Extension in last date to file Annual Return:

The Bihar Government vide Circular No. 336 dated January 31, 2017 has extended the last date to file Annual Return for the Financial Year 2015-16 upto February 28, 2017.

Extension in last date to file 3^rd quarterly return upto February 2, 2017

The Bihar Government vide Circular No. 337 dated January 31, 2017 has extended the last date to file 3^rd quarterly return of Financial Year 2016-17 upto February 15, 2017.

Notification: Himachal Pradesh Entry Tax:

Entry tax on Goods purchased through E-Commerce:

The Himachal Pradesh Government vide Notification No. EXN-F(10)-21/2016, dated January 31, 2017 has amended Schedule-II dealing with list of goods liable to entry tax and rate applicable thereon. A new entry 15 has been inserted into said schedule namely;

Sl. No.	Goods	Rate of tax
“15	All taxable goods mentioned in Part-I, Part-I ‘A’ Part-II, Part-II-‘A’ Part-II-‘AA’ and Part-III of Schedule-A appended to the Himachal Pradesh Value Added Tax Act, 2005, when purchased online through e-commerce.	5%”

Thus with effect of this amendment entry tax at the rate of 5% shall be applicable on all the goods purchased through e-commerce and mentioned in Part-I, Part-I ‘A’ Part-II, Part-II-‘A’ Part-II-‘AA’ and Part-III of Schedule-A of Himachal Pardesh VAT Act 2005.

Notification: Himachal Pradesh VAT:

Registration of Carrier of goods purchased though e- commerce

The Himachal Pradesh Government vide Notification No. EXN-F(10)-21/2016, dated January 31, 2017 has formed Himachal Pradesh Value Added Tax (Amendment) Rules, 2017 to amended Himachal Pradesh Value Added Tax Rules, 2005 (“HVAT Rules 2005”) and amendments are as follows;

A new Rule 59 A has been inserted to stipulate provision for Registration of Carrier of Goods etc.

The Carrier of goods or Courier agent or any other person in-charge of the goods has to submit an application in Form-VAT-VIA for registration. The application shall be submitted electronically through the official web-site of the Department to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in-charge of the district where the place of business is located. Further, he also needs to submit hard copy thereof within 10 working days from the date of submission of online application to the concerned Assessing Authority for registration in Form-VAT VI-B.
For registration, either Personal bond with two solvent sureties of 50,000 each executed in Form VAT-III on a non-judicial paper of the appropriate value or fixed deposit of Rupees one lakh duly pledged in the name of Assistant Excise and Taxation Commissioner or Excise and Taxation Officer in-charge of the district concerned shall be required to furnished as security.
The request for registration shall be approved within 24 hours of the submission of the online application and hard copy of the Registration Certificate in Form VAT-VI-B may be collected by the applicant on any working day thereafter.
An inquiry/verification after receipt of the hard copy of the documents shall be conducted by Assessing Authority. In case any discrepancy is noticed, the Assessing Authority shall direct him to rectify the same within 10 working days and failing which the Registration Certificate shall be liable for suspension or cancellation under the Himachal Pradesh Value added Tax Act 2005
The Registration Certificate shall specify the following, amongst other particulars :-

the location of the business and any other branch of the business;
the nature/style of the business; and
the tax or the return period.

Also, there is an requirement to keep and display Registration Certificate at the principal place of business

Further the Government has inserted two new Forms VAT VI-A dealing with Application for registration of carrier of goods/ courier Agent/person in charge of goods and VAT VI-B dealing with certificate of registration for carrier of goods/ courier Agent/person in charge of goods.

IDT Digest for February 02, 2017

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IDT Digest for February 02, 2017

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