KERALA VAT

The Kerala Value Added Tax Act, 2003(30 of 2004)was passed by the Kerala Legislative Assembly in 2003. It received the assent of the President of Indian the 10th

December, 2004 and was published in the Kerala Gazette Extra ordinary dated As per notification issued in G.O.(P) No.19/05/TD dated 9the February, 2005 and published as SRO.139/2005 in the Kerala Gazette Extraordinary No.315 dated 9th February 2005, the Act came into force with effect from the 1st day of April 2005.ACT  - THE KERALA VALUE ADDED TAX ACT, 2003.

The 'Commercial Taxes Department, Govt. of Kerala' is the entity concerned with the implementation of VAT in the state of Kerala. For effective implementation, The Department issues from time to time, certain Notifications- for taking care of procedural aspects of enactment, and Circulars- which are normally explanatory/interpretative or relax the rigour of law administered. For instance,Notification No. 139/05 (S.R.O. No.139/05 dated 09.02.2005) notifies that KVAT Act is coming in force from 01.04.2005 onwards and VAT Circular No.5/05 (ie. Circular No.5 of 2005) explains the salient features of KVAT Act, 2003. In addition, certain proceedings are issued in cases where Clarifications are sought u/s 92 by any party.

Kerala is the first State in India to facilitate electronic filing of returns to all dealers having VAT registration and made it compulsory from 01-01-2009 onwards(Circular No. 14/09). The Commercial Taxes Department has also introduced e-payment to simplify the tax remittance process (mandatory from 01-09-2009 onwards - Circular No. 14/09).


ACT - THE KERALA VALUE ADDED TAX ACT, 2003

The return filing dates under Rule 22 of the KVAT Rules, 2005 have been revised as under after the implementation of mandatory e-Filing and e-Payment,

Every dealer whose annual net tax payable for the preceding year was	Latest by Date
Rupees ten lakhs and above	On or before the fifteenth day of the month following the return period
Above Rupees two lakhs but below Rupees ten lakhs	On or before the twentieth day of the month following the return period
Above Rupees twenty five thousand but below Rupees two lakhs	On or before the twenty-fifth day of the month following the return period
Others	On or before the twenty-fifth day of the month following the return period

RULES -  THE KERALA VALUE ADDED TAX RULES, 2005

DEPARTMENT - THE COMMERCIAL TAXES DEPARTMENT, GOVT OF KERALA

WEBSITE - http://keralataxes.gov.in/

OFFICIAL HELP LINE -  

   HELP LINE TOLL FREE 1800 425 4777 MOBILE 9446505527

   CHECK POST COMPLAINT CELL 155300 Mob:0471 155300   

   CITIZENS CALL CENTRE - HELP LINE 155300 MOBILE 0471155300

You may also be interested in going through http://keralataxes.gov.in/history.pdf, strictly for academic purpose.