Executive Summary:
The Dadra and Nagar Haveli Value Added Tax Amendment Regulation, 2020, was promulgated by the President of India on January 24, 2020, and came into force on January 26, 2020. It amends the Dadra and Nagar Haveli Value Added Tax Regulation, 2005, to include references to Daman and Diu and to align with related tax regulations. The regulation aims to update and clarify the application of value-added tax in the integrated Union territory.
Key Points / Main Content:
Territorial Scope:
* Expands the geographical scope of the Dadra and Nagar Haveli Value Added Tax Regulation to include "and Daman and Diu" wherever "Nagar Haveli" appears.
Amendment of Definitions:
* Modifies the definition of "duties" in Section 2 to include duties levied under the Central Excise Act, Customs Act, Goa, Daman and Diu Excise Duty Act, Dadra and Nagar Haveli Excise Duty Regulation, and Dadra and Nagar Haveli Excise Regulation, 2012.
Amendment of Tax Levy:
* Amends Section 6 to include reference to "the Goa, Daman and Diu Sales Tax Act, 1964" regarding levy of tax.
Omission of Section:
* Section 14 of the principal regulation is omitted.
Amendment of Tax Registration:
* Updates Sections 16 and 24 to include reference to "the Goa, Daman and Diu Sales Tax Act, 1964" regarding registered entities.
Recovery of Arrears:
* Substitutes Section 44 to include provisions for the recovery of arrears of land revenue under the Goa, Daman and Diu Land Revenue Code, 1968, or the Dadra and Nagar Haveli Revenue Administration Regulation, 1971, applicable throughout the Union territory of Dadra and Nagar Haveli and Daman and Diu.
Amendment of Territory References:
* Amends Section 67 to replace "whole of Dadra and Nagar Haveli" with "Dadra and Nagar Haveli and Daman and Diu."
Amendment Regarding Questions or Orders:
* Substitutes Section 84(8) concerning questions arising from past orders, clarifying that questions may be raised in an appeal against such order under specified conditions.
Amendment of Repealed Regulations:
* Amends Section 105 to include references to "the Goa, Daman and Diu Sales Tax Act, 1964, or the Dadra and Nagar Haveli Sales Tax Regulation, 1978 as repealed by section 106, or the Daman and Diu Value Added Tax Regulation, 2005, as the case may be" concerning repealed regulations.
Impact Analysis:
Taxpayers and Businesses in Dadra and Nagar Haveli and Daman and Diu:
* Impact: Businesses operating in the integrated Union territory need to comply with the updated VAT regulations, including changes in definitions and procedures for tax payments and refunds.
* Action Required: Review and update accounting and tax compliance processes to reflect the changes introduced by the amendment, particularly concerning the inclusion of Daman and Diu.
Tax Authorities:
* Impact: The tax authorities in the Union territory must implement the amended regulations, including updating systems and procedures for tax collection and enforcement.
* Action Required: Update internal guidelines, train staff on the new provisions, and ensure that taxpayers are informed about the changes.
Legal and Financial Professionals:
* Impact: Lawyers, accountants, and tax consultants advising businesses in the region need to understand the changes to provide accurate guidance and support.
* Action Required: Study the amendment regulation and its implications to advise clients effectively on compliance and potential tax liabilities.
Key Entities Referenced
Dadra and Nagar Haveli: A Union Territory in India, explicitly mentioned in the context of Value Added Tax Regulations and other legal acts.
Daman and Diu: A Union Territory in India, explicitly mentioned in the context of Value Added Tax Regulations and other legal acts, now combined with Dadra and Nagar Haveli.
Dadra and Nagar Haveli and Daman and Diu: The combined Union Territory of Dadra and Nagar Haveli and Daman and Diu after their merger.
Dadra and Nagar Haveli Value Added Tax Amendment Regulation, 2020: The primary subject of the document; a regulation amending the existing VAT regulations for Dadra and Nagar Haveli.
Dadra and Nagar Haveli Value Added Tax Regulation, 2005: The original VAT regulation being amended by the 2020 amendment.
Article 240 of the Constitution: The constitutional article granting the President the power to promulgate regulations for Union Territories.
Goa, Daman and Diu Sales Tax Act, 1964: A sales tax act applicable to Goa, Daman and Diu, referenced in relation to amendments and applicability to the Union Territory.
President of India: The promulgator of the Dadra and Nagar Haveli Value Added Tax Amendment Regulation, 2020, as per Article 240 of the Constitution.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka)
THE DADRA AND NAGAR HAVELI VALUE ADDED TAX
(AMENDMENT) REGULATION, 2020
NO. 3 OF 2020
Promulgated by the President in the Seventy-first Year of the Republic of India.
A Regulation further to amend the Dadra and Nagar Haveli Value Added Tax
Regulation, 2005.
In exercise of the powers conferred by article 240 of the Constitution, the President is
pleased to promulgate the following Regulation made by him:—
1. (1) This Regulation may be called the Dadra and Nagar Haveli Value Added Tax Short title and
(Amendment) Regulation, 2020. commencement.
(2) It shall come into force on the 26th day of January, 2020.
Reg. 2 of 2005. 2. In the Dadra and Nagar Haveli Value Added Tax Regulation, 2005 (hereinafter referred Amendment
to as "the said Regulation"), in the long title, in preamble, in sub-sections (1) and (2) of of long title,
preamble and
section 1, in clauses (b), (g), (i), (j), (k), (o), (u) of section 2, in clause (b) of sub-section (9) of
certain
section 3, in sub-section (5) of section 6, in clause (b) of section 7, in clause (b) of
sections.
sub-section (6) of section 9, in clause (c) of sub-section (3) of section 10, in clauses (a) and
(b) of sub-section (2) of section 15, in proviso to sub-section (1) of section 16, in proviso to
sub-section (2) of section 16, in proviso to sub-section (2) of section 18, in section 36, in2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
section 37, in sub-section (2) of section 38, in sub-section (1) of section 40, in sub-section (1)
of section 41, in clause (c) of sub-section (1) of section 42, in clause (a) of sub-section (4) of
section 61, in clause (a) of sub-section (6) of section 61, in clause (k) of sub-section (4) of
section 84, in section 101, in clause (za) of sub-section (2) of section 102, after the words
"Nagar Haveli", wherever they occur, the words "and Daman and Diu" shall be inserted.
Amendment 3. In the said Regulation, in section 2, in clause (za), for sub-clause (v), the following
of section 2. sub-clause shall be substituted, namely:—
"(v) the amount of duties levied or leviable on the goods under the Central
Excise Act, 1944, or the Customs Act, 1962, or the Goa, Daman and Diu Excise Duty Act, 1 of 1944.
1964 as extended to the Union territory of Daman and Diu, or the Dadra and Nagar 52 of 1962.
5 of 1964.
Haveli Excise Duty Regulation, 1969, or the Dadra and Nagar Haveli Excise Regulation,
Reg. 2 of 1969.
2012, whether such duties are payable by the seller or any other person;".
Reg. 1 of 2012.
Amendment 4. In the said Regulation, in section 6, in sub-section (6),—
of section 6.
(i) after the words "this Regulation from levy of tax under", the words and
figures "the Goa, Daman and Diu Sales Tax Act, 1964, as the case may be, or" shall be 4 of 1964.
inserted;
(ii) after the words "under the Regulation so repealed", the words "or the Act"
shall be inserted.
Omission of 5. In the said Regulation, section 14 shall be omitted.
section 14.
Amendment 6. In the said Regulation, in section 16,—
of section 16.
(i) in sub-section (3), in clause (a), after the words "registered under", the words
and figures "the Goa, Daman and Diu Sales Tax Act, 1964, and" shall be inserted; 4 of 1964.
(ii) in sub-section (6), for the words "goods under the Dadra", the words and
figures "goods under the Goa, Daman and Diu Sales Tax Act, 1964, and the Dadra" 4 of 1964.
shall be substituted.
Amendment 7. In the said Regulation, in section 24,—
of section 24.
(i) in sub-section (1), in clause (a), after the words "registered under", the words
and figures "the Goa, Daman and Diu Sales Tax Act, 1964, and" shall be inserted; 4 of 1964.
(ii) in sub-section (2), after the words "registered under", the words and figures
"the Goa, Daman and Diu Sales Tax Act, 1964, and" shall be inserted. 4 of 1964.
Substitution of 8. In the said Regulation, for section 44, the following section shall be substituted,
section 44. namely:—
Application of "44. Notwithstanding anything contained in any other law for the time being in
certain Acts force, for the purposes of recovery of any amount recoverable as arrears of land
for the
revenue under this Regulation, the provisions of the Goa, Daman and Diu Land Revenue
purposes of
recovery. Code, 1968, or the Dadra and Nagar Haveli Revenue Administration Regulation, 9 of 1969.
1971, or any other law made applicable to the Union territory of Dadra and Nagar Reg. 2 of 1971.
Haveli and Daman and Diu, as to the recovery of arrears of land revenue in the Union
territory of Dadra and Nagar Haveli and Daman and Diu shall, be deemed to be in force
throughout the Union territory of Dadra and Nagar Haveli and Daman and Diu.".
Amendment 9. In the said Regulation, in section 67, in sub-section (1), for the words "whole of
of section 67.
Dadra and Nagar Haveli", the words "Dadra and Nagar Haveli and Daman and Diu" shall be
substituted.
Amendment 10. In the said Regulation, in section 84, for sub-section (8), the following sub-section
of section 84. shall be substituted, namely:—
"(8) If any question arises from any order already passed under this RegulationSEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
4 of 1964. or under the Goa, Daman and Diu Sales Tax Act, 1964, or the Dadra and Nagar Haveli
Reg. 2 of 1978. Sales Tax Regulation, 1978 as then in force in Dadra and Nagar Haveli, or the Daman
Reg. 1 of 2005. and Diu Value Added Tax Regulation, 2005, as amended from time to time, as then in
force in Daman and Diu, no such question shall be entertained for determination under
this section, but such question may be raised in an appeal against such order.".
11. In the said Regulation, in section 105, for the words and figures "the Dadra and Amendment
Reg. 2 of 1978. Nagar Haveli Sales Tax Regulation, 1978 as repealed by section 106", wherever they occur, of section
105.
4 of 1964. the words and figures "the Goa, Daman and Diu Sales Tax Act, 1964, or the Dadra and Nagar
Haveli Sales Tax Regulation, 1978 as repealed by section 106, or the Daman and Diu Value
Reg. 1 of 2005. Added Tax Regulation, 2005, as the case may be" shall be substituted.
RAM NATH KOVIND,
President.
————
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—4835GI—24-01-2020.