⌖ Rules & Regulations / §04
State-level VAT Rules — operative for periods up to 30 Jun 2017 and for the goods that remain outside GST (petroleum products and alcoholic liquor for human consumption).
10 rules
MVAT Rules
⌖ Made under
Maharashtra Value Added Tax Act, 2002
⌖ Authority
Maharashtra Sales Tax Department
Registration in Form 101, returns in Forms 231-235, set-off computation under Rule 52, audit report in Form 704 and refund procedure.
KVAT Rules
⌖ Made under
Karnataka Value Added Tax Act, 2003
⌖ Authority
Karnataka Commercial Taxes Department
Registration in Form VAT 1, monthly returns in Form VAT 100, input-tax restrictions and audit report in Form VAT 240.
TNVAT Rules
⌖ Made under
Tamil Nadu Value Added Tax Act, 2006
⌖ Authority
Tamil Nadu Commercial Taxes Department
Registration, ITC computation, monthly returns in Form I, composition scheme and works-contract Rules.
DVAT Rules
⌖ Made under
Delhi Value Added Tax Act, 2004
⌖ Authority
Delhi GST / VAT Department
Registration in DVAT-04, returns in DVAT-16, audit in DVAT-43 and refund mechanics for residual petroleum / alcohol turnover.
GVAT Rules
⌖ Made under
Gujarat Value Added Tax Act, 2003
⌖ Authority
Gujarat Commercial Tax Department
Registration in Form 101, returns in Forms 201/202, tax-credit Rules under Rule 15 and audit-report Form 217.
WBVAT Rules
⌖ Made under
West Bengal Value Added Tax Act, 2003
⌖ Authority
West Bengal Directorate of Commercial Taxes
Registration in Form 1, returns in Form 14, audit and assessment Rules — retained for petroleum, alcohol and legacy proceedings.
⌖ Made under
Telangana Value Added Tax Act, 2005
⌖ Authority
Telangana Commercial Taxes Department
Adopted by Telangana post-bifurcation — registration, monthly VAT-200 return and audit assessment under Rule 25.
⌖ Made under
Andhra Pradesh Value Added Tax Act, 2005
⌖ Authority
Andhra Pradesh Commercial Taxes Department
Procedural Rules under the AP VAT Act — Form VAT-200, ITC computation and works-contract regime.
UPVAT Rules
⌖ Made under
Uttar Pradesh Value Added Tax Act, 2008
⌖ Authority
Uttar Pradesh Commercial Taxes Department
Registration, return-filing and audit framework — operative for petroleum / alcohol and legacy disputes.
RVAT Rules
⌖ Made under
Rajasthan Value Added Tax Act, 2003
⌖ Authority
Rajasthan Commercial Taxes Department
Form VAT-01 registration, Form VAT-10 returns and audit Rules — retained for residual petroleum / alcohol base.
