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VAT Circulars - Kerala
 

 
CIRCULARS UNDER KERALA VALUE ADDED TAX

Circular No.33/2011 Date:31/12/2011
  Effective from:
  Kerala VAT Circular - Sec.42 – Audited report and statements in Form No.13 & 13A – Extension of time limit for filing ‘Audit Report’ for the year 2010-11
     

Circular No.32/2011 Date:31/12/2011
  Effective from:
  Kerala VAT Circular - Extension of time limit for e- Filing of declaration 8F for goods entering into and exiting from the State
     

Circular No.30/2011 Date:15/12/2011
  Effective from:
  Kerala VAT Circular - Sale to and by Central Police Canteen – Production of Form No.45 – Instruction issued
     

Circular No.29/2011 Date:07/12/2011
  Effective from:
  Kerala VAT Circular - Guidelines for verification of accounts and Assessment data entry in KVATIS
     

Circular No.28/2011 Date:03/12/2011
  Effective from:
  Kerala VAT Circular - Fixation of floor value for various grades of Cashew Nut and Cashew Kernels to prevent tax evasion - Instruction issued
     

Circular No.27/2011 Date:02/12/2011
  Effective from:
  Kerala VAT Circular - Further extension of time limit for filing 'Audit Report' for the year 2010-11.
     

Circular No.26/2011 Date:30/11/2011
  Effective from:
  Kerala VAT Circular - Extension of time limit for e- Filing of declaration 8F for goods entering into and exiting from the State
     

Circular No.25/2011 Date:21/11/2011
  Effective from:
  Kerala VAT Circular - Registration of Parcel / Courier, Clearing and Transporting Agencies – Further instruction issued
     

Circular No.24/2011 Date:15/11/2011
  Effective from:01/12/2011
  Kerala VAT Circular - Price fixation of Plywood
     

Circular No.23/2011 Date:28/10/2011
  Effective from: 
  Kerala VAT Circular - Proper maintenance of records at CTCPs– Instructions issued
     

Circular No.22/2011 Date:28/10/2011
  Effective from: 
  Kerala VAT Circular - e-Consignment declaration – Certain instructions
     

Circular No.21/2011 Date:28/10/2011
  Effective from: 
  Kerala VAT Circular - Statutory Audited Report & Statements in Form No.13 & 13A - Extension of time limit for filing ‘Audit Report’ for the year 2010-11
     

Circular No.20/2011 Date:28/09/2011
  Effective from: 
  Kerala VAT Circular - Extension of time limit for e- filing of declaration 8F for goods entering into and exiting from the State
     

Circular No.18/2011 Date:15/09/2011
  Effective from: 
  Kerala VAT Circular - Newly created 'Call Centre' for receiving complaints on 24 x 7 hours in the Chief Minister's Office -Procedure laid down and compliance
     

Circular No.17/2011 Date:31/08/2011
  Effective from: 
  Kerala VAT Circular - Last date for filing Annual Return and Form No.21CC – Extended
     

Circular No.16/2011 Date:26/08/2011
  Effective from: 
  Kerala VAT Circular - e-Filing of declaration by registered dealers for goods entering into the State
     

Circular No.15/2011 Date:29/07/2011
  Effective from: 
  Kerala VAT Circular - Last date for filing annual return and Form No. 21CC – extended
     

Circular No.12/2011 Date:13/07/2011
  Effective from: 
  Kerala VAT Circular - Consignments through Railways, Airports, Sea-Ports - online filing of Form 8FA Declaration
     

Circular No.11/2011 Date:05/07/2011
  Effective from: 
  Kerala VAT Circular - E-Payment of Advance Tax - Certain practical difficulties - Further instruction
     

Circular No.10/2011 Date:23/06/2011
  Effective from: 
  Kerala VAT Circular - Advance Tax on Sales to Special Economic Zone - Exemption - Further instruction issued
     

Circular No. 9/2011 Date:01/06/2011
  Effective from: 
  Kerala VAT Circular - Last date for filing option for payment of compounded tax – Extended
     

Circular No. 7/2011 Date:27/04/2011
  Effective from: 
  Kerala VAT Circular - Last date for filing application for payment of compounded tax and filing of annual return – Extended
     

Circular No. 6/2011 Date:19/04/2011
  Effective from: 
  Kerala VAT Circular - Online issuance of statutory forms under CST Act- Use of physical form for earlier transaction- time limit for surrendering physical form- extended
     

Circular No. 5/2011 Date:31/03/2011
  Effective from: 
  Kerala VAT Circular - e-Services – Online submission of Application for Registration, Salesman Permit, Exhibition or Exchange mela, Compounding option and Liability Certificate
     

Circular No. 4/2011 Date:01/03/2011
  Effective from: 
  Kerala VAT Circular - Advance Tax Remittance at offices - Need for adherence to prudential norms
     

Circular No. 3/2011 Date:28/02/2011
  Effective from: 
  Kerala VAT Circular - Audited report and statements in Form No.13 & 13A – Extension of time limit for filing 'Audit Report' of the year 2009-10 upto 11th March, 2011
     

Circular No. 2/2011 Date:31/01/2011
  Effective from: 
  Kerala VAT Circular - Time Extension for E-Filing Audit Report of the year 2009-10 is further extended upto 28th February, 2011.
     

Circular No. 24/2010 Date:29/12/2010
  Effective from: 
  Kerala VAT Circular - Sale of Motor Vehicles to Defence Personnel or Ex-servicemen by Canteen Stores  Department - Modification of  circular instruction
     

Circular No. 23/2010 Date:29/12/2010
  Effective from: 
  Kerala VAT Circular - Audited Report and Statements in Form No.13 and 13A - Extension of Time Limit for filing 'Audit Report' of the year 2009-10.
     

Circular No. 18/2010 Date:03/11/2010
  Effective from: 
  Kerala VAT Circular - Sec.42 – Audited report and statements in Form No.13 & 13A – Extension of time limit for filing ‘Audit Report’ of the year 2009-10
     

Circular No. 17/2010 Date:26/10/2010
  Effective from: 
  Kerala VAT Circular - Sale of Motor Vehicles to Defence Personnel or Ex-service men by CSD – Certain clarification
     

Circular No. 16/2010 Date:30/07/2010
  Effective from: 
  Kerala VAT Circular - dated 30/07/2010 - Further Extension of time limit for filing Annual Return and its enclosures for 2009-10 under KVAT ACT, 2003
     

Circular No. 14/2010 Date:30/06/2010
  Effective from: 
  Kerala Value Added Tax Act- Time Extension for filing Annual Return and opting compounding.
     

Circular No. 12/2010 Date:21/06/2010
  Effective from: 
  Fixation of floor rate for sand-Erratum
     

Circular No. 10/2010 Date:29/05/2010
  Effective from: 
  Time Extension for submitting Annual Return - reg.
     

Circular No. 09/2010 Date:25/05/2010
  Effective from: 
  Extension of time limit to opt for compounding under KGST Act–reg .
     

Circular No. 08/2010 Date:13/05/2010
  Effective from: 
  Kerala Value Added Tax Act- Annual Return for Government Contractors and RC Renewal - instructions.
.
     

Circular No. 07/2010 Date:11/05/2010
  Effective from: 
  Kerala Value Added Tax Act- e-Filing of annual return of the year 2009-10 - Registration Renewal Time Extension - Extension of time limit - upto 20th May, 2010.
.
     

Circular No. 06/2010 Date:30/04/2010
  Effective from: 
  Kerala Value Added Tax Act- e-Filing of annual return of the year 2009-10 - Renewal of Registration and filing option for payment of tax at compounded rates for 2010-11 – Extension of time limit.
.
     

Circular No. 03/2010 Date:05/03/2010
  Effective from: 
  Kerala Value Added Tax Act- Works Contract - Instructions.
.
     

Circular No. 02/2010 Date:02/02/2010
  Effective from: 
  Kerala Value Added Tax Act- Department Vehicle - Maintenance - Instructions.
.
     

Circular No. 01/2010 Date:01/02/2010
  Effective from: 
  Kerala Value Added Tax Act- Statutory Forms Downloading - Instructions.
.
     

Circular No. 18 OF 2009 Date:29/12/2009
  Effective from: 
  Kerala Value Added Tax Act- Live Chicken - Advance Tax Collection - Instructions .
.
     

Circular No. 17 OF 2009 Date:13/11/2009
  Effective from: 
  Kerala Value Added Tax Act- KVAT Act, 2003 – Section 3 - Streamlining of administrative procedures – Regulatory measures for transport of live chicken and registration formalities – Revised instruction .
.
     

Circular No. 16 OF 2009 Date:27/10/2009
  Effective from: 
  Kerala Value Added Tax Act- E-payment - Cosequent changes in e-filing of returns-Instructions.
.
     

Circular No. 15140/B1/2009/TD Date:22/09/2009
  Effective from: 
  Kerala Value Added Tax Act- Works Contract - TDS - Remittence - Instructions.
.
     

Circular No. 15 OF 2009 Date:15/10/2009
  Effective from: 
  Kerala Value Added Tax Act- Advance Tax - Live Chicken - Istructions.
.
     

Circular No. 14 OF 2009 Date:10/09/2009
  Effective from: 
  Kerala Value Added Tax Act- e-payment of taxes time extension.
.
     

Circular No. 12 OF 2009 Date:07/08/2009
  Effective from: 
  Kerala Value Added Tax Act- Transportation of live chicken-instructions.
.
     

Circular No. 11 OF 2009 Date:25/07/2009
  Effective from: 
  Kerala Value Added Tax Act- Plywoord Minimum sale value fixed.
.
     

Circular No. 09 OF 2009 Date:23/06/2009
  Effective from: 
  Kerala Value Added Tax Act- Time Limit for Filing P & L Account and Balance Sheet.
.
     

Circular No. 05 OF 2009 Date:15/05/2009
  Effective from: 
  Kerala Value Added Tax Act- KGST Act, 1963 and KVAT Act,2003 -last date for filing option for compounding for the year 2009-10-extended - instructions.
.
     

Circular No. 04 OF 2009 Date:22/04/2009
  Effective from: 
  Kerala Value Added Tax Act- Transport of Diesel and Petrol from Kerala to Mahe – Administrative instructions detailing the procedure and documentation for movement of diesel and petrol destined to Mahe from Kerala issued.
.
     

Circular No. 03 OF 2009 Date:23/03/2009
  Effective from: 
  Kerala Value Added Tax - Finance Bill 2009-2010.
     

Circular No. 01 OF 2009 Date:05/01/2009
  Effective from: 
  Kerala Value Added Tax - Compulsory E-filing VAT Return-option for PIN Dealers.
     

Circular No. 48 of 2008 Date:18/12/2008
  Effective from: 
  Kerala Value Added Tax - E-Filing VAT Return and Classification of Commodity Groups.
     

Circular No. 47 of 2008 Date:17/12/2008
  Effective from: 
  Kerala Value Added Tax - Form 10 (D) - Return [for compounded tax payers except medicine dealers] - shall be replaced as in Annexure A.

Form 10B - Return [monthly/quartely/ annual for works contractors - after Part B, table shall be inserted as Part BA, namely;


Form No.20H - Certificate to be issued by sub-contractor to the Principal Contractor - the new format as per Annexure – C shall be substituted.
     

Circular No. 46 of 2008 Date:10/12/2008
  Effective from: 
  Kerala Value Added Tax - Issuing Registration and Delivery Notes to Live Chicken Dealers.
     

Circular No. 45 of 2008 Date:01/12/2008
  Effective from: 
  Kerala Value Added Tax - Deemed Export - Refund under KAVAT Act - Documents required to prove the claim..
     

Circular No. 44 of 2008 Date:28/10/2008
  Effective from: 
  KVAT Rules, 2005 - Rule 46 (2) – Form 44 – Input Tax Credit - Submission of form 44 for refunds/adjusting ITC claims against CST need not be insisted upon for adjustment against CST Sales where statutory forms under CST Act produced.
     

Circular No. 43 of 2008 Date:13/10/2008
  Effective from: 
  KVAT Act, 2003-Advance Tax Remittance - Data Entry in KVATIS for E-filing VAT Returns - Instructions.
     

Circular No. 42 of 2008 Date:13/10/2008
  Effective from: 
  KVAT Act, 2003-Collection of Advance Tax on Evasion Prone Commodities - Instructions.
     

Circular No. 41 of 2008 Date:07/10/2008
  Effective from: 
  KVAT Act, 2003-Filing of Returns – Rule 22 – Rescheduling of due dates of filing of Monthly and Quarterly returns with effect from return period of September 2008, based on annual net tax payable in the preceding year.

Circular No. 39 of 2008 Date:19/09/2008
  Effective from: 
  KVAT Act, 2003- Distribution of Statutory Forms to Dealers in Offices - only once in a week on every Wednesday - instructions.

Circular No. 38 of 2008 Date:18/09/2008
  Effective from: 
  KVAT Act, 2003- Computation of tax payable for Determining Compound Tax.

Circular No. 18433/B1/2008/TD Date:30/08/2008
  Effective from: 
  KVAT Act, 2003- TR5 /CASH RECEIPT ISSUED FROM GOVERNMENT DEPT./ LOCAL AUTHORITIES / AUTONOMOUS BODIES - ELIGIBLE TO CLAIM IN PUT TAX CREDIT.

Circular No. 36 of 2008 Date:12/08/2008
  Effective from: 
  KVAT Act, 2003- Revival of Return Data Entry in KAVATIS in the revised return format - instructions.

Circular No. 32 of 2008 Date:15/07/2008
  Effective from: 
  KVAT Act, 2003- Levy of Advance Tax - Exemption to steeel plain rods of 30mm - reg.

Circular No. 30  of 2008 Date:01/07/2008
  Effective from: 
  KVAT Act, 2003- Checking of goods vehicles in transit - relevance for data collection for cross verification - instructions.

Circular No. 23  of 2008 Date:16/05/2008
  Effective from: 
  KVAT Act, 2003- Maintainance of Accounts by Electronic means - requirements - enforcement - instructions - issued

Circular No. 22  of 2008 Date:07/05/2008
  Effective from: 07/05/2008
  KVAT Act, 2003- Requirements of Pan Details in VAT Registration Application

Circular No. 21  of 2008 Date:15/05/2008
  Effective from: 
  KVAT Act, 2003- Assessing Officers to ensure remittance of tax by dealers irrespective of whether registered under the act or not.

Circular No. 20  of 2008 Date:30/04/2008
  Effective from: 
  KVAT Act, 2003- Works Contract - Interstate Purchase of Goods - Eligibility for C Form - Instructions.

Circular No. 19  of 2008 Date:25/04/2008
  Effective from: 
  KVAT Act, 2003- Levy of Advance Tax - Estimation of Sale Value - Addition of Gross Profit -Instructions.

Circular No. 18  of 2008 Date:21/04/2008
  Effective from: 
  KVAT Act, 2003- Fixation of Floor Rate for purchasing ceramic tiles to realize advance tax.

Circular No. 17  of 2008 Date:22/04/2008
  Effective from: 
  KVAT Act, 2003- Filing of Annual Return / Profit and Loss Account / Balance Sheet - Instructions.

Circular No. 16  of 2008 Date:22/04/2008
  Effective from: 
  KVAT Act, 2003- Filing of Revised Return and Annual Returns - KVATis Data Entry - Instructions.

Circular No. 15  of 2008 Date:11/04/2008
  Effective from: 11/04/2008
  KVAT Act, 2003- Registration of Parcel /Courier, Clearing and Transporting agencies further instructions-issued

Circular No. 14  of 2008 Date:05/04/2008
  Effective from: 01/04/2008
  Amendments to KVAT Rules – New formats – instructions - issued

Circular No. 13  of 2008 Date:28/03/2008
  Effective from: 
  Kerala Finance Bill, 2008- Commercial Taxes Department - one time settlement of arrears – Amnesty Scheme, 2008-09-instructions issued

Circular No. 12  of 2008 Date:26/03/2008
  Effective from: 01/04/2008
  Kerala Finance Bill, 2008- Social Security Cess – levy and collection – instructions issued

Circular No. 11  of 2008 Date:24/03/2008
  Effective from: 01/04/2008
  KVAT Act 2003 – Levy of Advance Tax on certain items-modifed instructions-issued

Circular No. 10  of 2008 Date:10/03/2008
  Effective from: 10/03/2008
  Restricting exemption from tax for handmade safety matches as per legislative intent – Instructions issued

Circular No. 09  of 2008 Date:15/02/2008
  Effective from: 15/02/2008
     

Circular No. 08  of 2008 Date:15/02/2008
  Effective from: 15/02/2008
     

Circular No. 07  of 2008 Date:15/02/2008
  Effective from: 15/02/2008
     

Circular No. 05  of 2008 Date:14/02/2008
  Effective from: 14/02/2008
     

Circular No. 04  of 2008 Date:14/02/2008
  Effective from: 14/02/2008
     

Circular No. 03  of 2008 Date:29/01/2008
  Effective from: 29/01/2008
     
     

Circular No. 02  of 2008 Date:25/01/2008
  Effective from: 25/01/2008
     
     

Circular No. 01  of 2008 Date:03/01/2008
  Effective from: 
     
     

Circular No. 52  of 2007 Date:26/12/2007
  Effective from: 
     
     

Circular No. 51  of 2007 Date:26/12/2007
  Effective from: 
     

Circular No. 50  of 2007 Date:15/12/2007
  Effective from: 
   
     

Circular No. 49  of 2007 Date:02/11/2007
  Effective from: 
  Kerala VAT -  Audit Report - The last date for filing audit certificate other than companies is extended upto 30th November, 2007
     

Circular No. 48  of 2007 Date:02/11/2007
  Effective from: 
  Kerala   - Rate of Tax - Generators And Medical Equipments -  The effective date of reduction of rate of tax on generators and medical equipment from the existing 12.5% to 4% by Circular No.45 of 2007 is with effect from 22/10/2007 and not 22/10/2006.
     

Circular No. 47  of 2007 Date:31/10/2007
  Effective from: 
     

Circular No. 46  of 2007 Date:31/10/2007
  Effective from: 
 

Circular No. 45  of 2007 Date:24/10/2007
  Effective from: 

Circular No. 43  of 2007 Date: 19/10/2007
  Effective from: 

Circular No. 42  of 2007 Date: 26/09/2007
  Effective from: 

Circular No. 41  of 2007 Date:15/09/2007
  Effective from: 

Circular No. 40  of 2007 Date:15/09/2007
  Effective from: 

Circular No. 39  of 2007 Date:24/08/2007
  Effective from: 

Circular No. 38  of 2007 Date:24/08/2007
  Effective from: 

Circular No. 37  of 2007 Date:22/08/2007
  Effective from: 

Circular No. 36  of 2007 Date:21/08/2007
  Effective from: 

Circular No. 35  of 2007 Date:21/08/2007
  Effective from: 

Circular No. 33  of 2007 Date:30/07/2007
  Effective from: 

Circular No. 32  of 2007 Date:30/07/2007
  Effective from: 

Circular No. 31  of 2007 Date:30/07/2007
  Effective from: 

Circular No. 28  of 2007 Date:08/02/2007
  Effective from: 

Circular No. 27  of 2007 Date:09/07/2007
  Effective from: 

Circular No. 26  of 2007 Date:09/07/2007
  Effective from: 

Circular No. 25  of 2007 Date:03/07/2007
  Effective from: 

Circular No. 24  of 2007 Date:05/06/2007
  Effective from: 

Circular No. 22  of 2007 Date:21/05/2007
  Effective from: 
 

Circular No. 21  of 2007 Date:05/05/2007
  Effective from: 

Circular No. 20  of 2007 Date:30/04/2007
  Effective from: 

Circular No. 19  of 2007 Date:16/04/2007
  Effective from: 
 

Circular No. 16  of 2007 Date:02/04/2007
  Effective from: 
 

Circular No. 15  of 2007 Date:30/03/2007
  Effective from: 

Circular No. 14  of 2007 Date:08/02/2007
  Effective from: 

Circular No. 13  of 2007 Date:20/03/2007
  Effective from: 
 

Circular No. 12  of 2007 Date:20/03/2007
  Effective from: 

Circular No. 11  of 2007 Date:02/03/2007
  Effective from: 

Circular No. 10  of 2007 Date:24/02/2007
  Effective from: 

Circular No. 09  of 2007 Date:20/02/2007
  Effective from: 

Circular No. 08  of 2007 Date:19/02/2007
  Effective from: 
 

Circular No. 07  of 2007 Date:15/02/2007
  Effective from: 
 

Circular No. 06  of 2007 Date:08/02/2007
  Effective from: 
 

Circular No. 05  of 2007 Date:08/02/2007
  Effective from: 

Circular No. 04  of 2007 Date:08/02/2007
  Effective from: 
 

Circular No. 03  of 2007 Date:03/02/2007
  Effective from: 23/10/2006
 

Circular No. 02  of 2007 Date:10/01/2007
  Effective from: 
 

Circular No. 01  of 2007 Date:10/01/2007
  Effective from: 







 

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