THE KERALA VALUE ADDED TAX CIRCULAR, 2005 - CIRCULARS & CLARIFICATONS
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Body CIRCULAR No. 15/2015 No.C2-23004/2013/CT Dated 29th May, 2015

Office of the Commissioner,

of Commercial Taxes,

Tax Towers, 8th Floor,

Killipalam, Karamana P.O.,

Thiruvananthapuram 695002

Sub:- Registration and furnishing of details by Electronic Commerce Websites - New Section 54A introduced in KVAT Act, 2003 vide the Kerala Finance Bill, 2015 - Operational instructions issued - reg.

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.";

For facilitating the registration and filing of details the following operational instructions are issued.

• For the purpose of registration under Sec.54A, the company / entity shall file 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 as Annexure - I.

• Along with the application, the following documents shall also be submitted.

1) Copy of the Memorandum of Association and Articles of Association and Certificate of Incorporation of the Company/Entity.

2) 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.

• No registration fee or security deposit shall be insisted for grant of registration.

• If the documents filed are in order, the Asst. Commissioner shall grant registration to the company / entity.

• 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.

Commissioner

Annexure -I

Application for registration under Sec.54A of the Kerala Value Added Tax Act

1	Name of the website
2	Name of the entity / company maintaining the website
3	Registered office address of the company / entity / person
	a) Building Name / No.
	b) Area / Road
	c) Locality
	d) PIN Code
	e) E-maillD
	f) Telephone Number
4	PAN Number
5	Corporate Identity Number (CIN)
6	Service Tax Registration Number
7	Address of business place /godown/ registered office of the company in the State with TIN, if any.
8	Name and address of the authorized signatory(s) / appointed for applying for registration and for filing returns as per Sec. 54A of the KVAT Act.
	a) Building Name / No.
	b) Area / Road
	c) Locality
	d) PIN Code
	e) E-maillD
	f) Telephone Number
	g) PAN Number

I .................................... son / daughter / wife / husband of ..................................hereby declare that to the

best of my knowledge and belief, the particulars furnished in this application as above are true and

correct.

Place:	Signature:
Date:	Name of authorized signatory:

Annexure - II

THE KERALA VALUE-ADDED TAX ACT, 2003

Return format for Electronic Commerce Website

(See Sec.54A)

To,

The Asst. Commissioner

Date:

Special Circle

THIRUVANANTHAPURAM

Year
Return Period

PARTICULARS

TIN granted under Sec.54A

Name of the e-Commerce Website
Name of the Company I Entity / Person
Address
Name and address of the authorized signatory

Phone No:

Fax:

Email:

Website:

Declaration

I/We declare that I/We have compared the details stated in the annexure with the records and books regarding the transactions maintained by me I us and the same are truly, correctly and completely stated.

Place:	Signature of authorized signatory:
Date:	Name
	Status:

Annexure

Annexure of details will be uploaded along with the monthly return

Details of goods transported into-Kerala during the month of _______

Sl. No.	Invoice No. & Date	Name & Address of the seller	State of Origin	Name & address of the Purchaser in Kerala	Commodity Description	Value including tax	Payment mode	Transporter/Courier Agency name
1	2	3	4	5	6	7	8	9

Details of goods transported out of Kerala during the month of _______

Sl. No.	Invoice No. & Date	Name & Address of the seller	TIN of the seller	Name & address of the Purchaser	Commodity Description	Value including tax	Payment mode	Transporter/Courier Agency name
1	2	3	4	5	6	7	8	9