Due date of filing "VAT-annual return" in UP extended

Extension of date for e filing-Assam VAT

Time Limit for report  e filing u/s 29 of the Assam VAT Act, 2005 and filing audit has been extended up to 31 December 2012.
Reference :-Notification No FTX.55/2005/Pt-IV/77 dated 13 Decemver 2012

VAT to be charged on set Top Boxes-Delhi VAT

As per circular issued recently by Delhi Commercial department, cable operator will have to pay VAT on charges for installing set top boxes.

The Govt. of India has recently taken initiative of digitizing the Indian Television Industry in the next three years. As a result set top boxes were expected to be placed/installed by various cable operators in Delhi region by 31.10.2012, the deadline imposed by the Ministry of Information and Broadcasting, Govt. of India.
The set top boxes are being supplied to the cable users by the cable operators on lease basis
against refundable securities. It is reported that these operators are not paying VAT on these
transactions terming the same as intrustment, thereby denying the state of its legitimate right
to impose VAT on these transactions.

Due date extended for filing Audit Report for assessees other than Companies-Kerla VAT Act

GOVERNMENT OF KERALA 

OFFICE OF THE COMMISSIONER COMMERCIAL TAXES 

No.C1-34099/2012/CT                                                                          Thiruvananthapuram: 30.11.2012
CIRCULAR No. 29/ 2012


KVAT Act, 2003 – Sec.42 – Audited Report and statements in Form No.13 & 13A -Extension of time limit for filing ‘Audit Report’ of the year 2011-12 – reg.


Considering the request from various trade bodies and in modification of the circular read  above, the time-limit for filing certified Audit Report in Form No. 13 and statement of  particulars in Form 13A relating to the assessment year 2011 – 2012, for assessees ‘other than companies’ is further extended up to 31st December, 2012.

All assessing authorities shall take note of the above position.

COMMISSIONER