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Registration and Furnishing of Details by Electronic Commerce Websites

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In order to collect data on electronic commerce companies selling their products in Kerala the state commercial tax has issued operational guidelines regarding their return filing and registration.

According to Circular 15/2015, for the purpose of registration under Sec.54A, the company / entity shall :

  1. File an application before the Assistant Commissioner – 1 (Assessment) Special Circle, Tax Towers, Killippalam, Karamana P 0, Thiruvananthapuram (Phone: 0471 2785055, e-mail- tvmac3splcir@keralataxes.gov.in) in the format given.
  2. Along with the application, the following documents shall also be submitted.
    • Copy of the Memorandum of Association and Articles of Association and Certificate of Incorporation of the Company/Entity.
    • Resolution of the Board of Directors regarding the  appointment of the authorized person for applying for registration and filing of returns under Sec.54A of the KVAT Act.
  3. No registration fee or security deposit shall be insisted for grant of registration.
  4. If the documents filed are in order, the Asst. Commissioner shall grant registration to the company / entity.
  5. The company shall file returns under Sec.54A of the Act in the format prescribed in Annexure – II before every 20th day of the succeeding month.

The newly introduced Section 54A of the KVAT Act is reproduced below.

“54A. Entities engaged in electronIc commerce to furnish certain detai/s.-AII companies and entities maintaining an electronic  commerce website shall file monthly, the details of goods sold through such sites in such form as may be prescribed, which are transported into or outside the State as a result of such sale. For this purpose they shall take registration under this Act, in such manner as may be prescribed.”;

Download the Circular 15/2015

Earlier in January 2015, Kerala state department had slapped a fine of 54 Crore on a slew of retailers for evasion of sales tax. Kerala’s state commercial tax department has banned their Cash on Delivery mode. According to the department “Since the online retail firms do not have brick-and-mortar showrooms, their websites will be treated as showrooms that display products and prices. If the products are sold to local customers, regional taxes will be applicable. All transactions are taxable”

Before Kerala’s taxmen, their counterparts in Karnataka had banned Amazon’s Indian arm from selling electronics and a few other select products from its warehouses situated in the state

CA. Roshan Thomas

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