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ECommerce Entry Tax Interview Questions & Answers - Learning Mode

ECommerce Entry Tax Interview Questions & Answers - Learning Mode

This entry tax is imposed by Gujarat, Madhya Pradesh, Assam, Delhi and Uttarakhand state government recently. The tax rate is variable 5.5-10% depending upon the state. All items entering in the state boundaries ordered via E-commerce are under this tax boundary.

Try ECommerce Entry Tax Interview Questions & Answers - Exam Mode

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ECommerce Entry Tax Interview Questions & Answers - Learning Mode
Try ECommerce Entry Tax Interview Questions & Answers - Exam Mode
Question: How is the tax collected to be deposited with Gujarat VAT Department in Gujarat?

Answer: The collected tax from the buyers by the Facilitator is required to pay through return-cum-challan vide Form-1A or online through this challan only in banks like ICICI, SBI, BOB, etc. Source:
Question: What is the Ecommerce Entry Tax applicable in Sikkim and West Bengal?

Answer: In Sikkim and West Bengal, Ecommerce Entry tax of 1% is levied in for eCommerce Goods. Source:
Question: Is ECommerce Entry Tax something totally new introduced in Gujarat?

Answer: No, this is only extension of entry tax levied in 2001 i.e. an amendment in The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001. Through this amendment only online transactions are brought under the umbrella of Entry Tax. Source:
Question: What is the Rate at which the eCommerce Entry Tax to be charged in Gujarat?

Answer: The rate at which the Entry Tax is to be charged is not specifically provided in the provisions of the Act only the thing is said in the Act is the Prescribed Rate. So this could be understood that the rate at which a particular product is taxed under G-VAT Act. Source:
Question: What is the Rate of Entry Tax on Sale of Goods through Electronic Media?

Answer: For Goods mentioned at S. No. 1 to 47 of the Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 As prescribed in the said Notification varying from 0.25% to 65%.

(B) For Goods not covered by entries number 1 to 47 of this list but included in Schedules III, IV, V and VI of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) 5.50% Source:
Question: Whether the liability for payment of Tax is on Gross Value of Goods or Net Value of Goods (i.e. Total Value of Goods brought in Rajasthan Less Goods returned back to the Seller i.e. Sales Return)?

Answer: Rule 12 of The Rajasthan Tax on Entry of Goods into Local Area Rules, 1999 deals with Exemptions and Deductions from Purchase price liable to Entry Tax. The provisions of Rule 12 are noted below for ready reference:-

?12. Exemption and deduction.?

(1) In determining the purchase price liable to tax, the amount relating to the purchases made within the local area from a registered dealer doing business in the same local area shall be deducted.

(2) All amounts re Source:
Question: Is there any exemption under Entry Tax, if the tax leviable under RVAT has been paid on the goods in the state of Rajasthan?

Answer: Further, the Government has vide Notification No. 12(61)FD/Tax/2014-Pt-I-26 dated 16/06/2016 has granted exemption from payment of Tax payable under the said Act on entry of Goods specified at Serial No. 48 of List given in Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 as amended from time to time, on following conditions:-

(i) If such goods are brought ot cause to be brought into the local area, or delivered or cause to be delivered into local area, other than in pursuance of Source:
Question: When the liability to pay eCommerce entry tax in Gujarat does arise?

Answer: The liability for the entry tax is liable at the movement the Goods enter into the Boundaries of the State of Gujarat. Source:
Question: What is the Ecommerce Entry Tax applicable in Uttarakhand?

Answer: In December 2015, the Uttarakhand government had imposed 10% tax on all ecommerce goods entering the state. In response Flipkart filed a case against the state of Uttarakhand for imposing this entry tax on ecommerce goods. Source:
Question: What is the Ecommerce Entry Tax applicable in Maharashtra?

Answer: In Maharashtra, Ecommerce Entry tax is levied in for eCommerce Goods. Source:
Question: What will happen to the Entry Tax in Gujarat, if the buyer is from Gujarat however the Goods are to be delivered to Person outside Gujarat?

Answer: Provision of this act says that goods is liable for entry tax only when it enters in the State of Gujarat, so in above condition it will not be attracted. Source:
Question: Why Facilitators are made liable for the Payment of Entry Tax in Gujarat?

Answer: The transactions through these facilitators are of nominal amount however the numbers of transactions are huge. So VAT department instead of making thousand of buyers to make payment every time the ultimate responsibility is been levied on the Facilitator. Source:
Question: What is the Name of the Act under which Online Transactions become liable for Entry Tax in Gujarat?

Answer: The provisions for the entry tax in the Gujarat State are introduced through The Gujarat Tax on Entry of Specified Goods into Local Areas (Amendment) Bill, 2016. Source:
Question: Does once filed/paid return-cum-challan can be revised?

Answer: Yes, return-cum-challan can be revised till three months from the filing of original return. Source:
Question: What legal compliance has to be followed by an online marketplace to collect and deposit this Entry Tax?

Answer: For the legal compliance online Form 1A & Form 1AA as prescribed need to be filed to department and it is advisable to take the help of consultants if any confusion prevails. Source:
Question: What are the Legal Compliances to be done by an e-commerce company, online market place and transporter of goods who is engaged in the transaction for sale through Electronic Media?

Registration under Entry Tax
Registration for Submission of Monthly Information in EL-1 and EL-2
Monthly payment of Entry Tax
Monthly submission of the Information in the Form EL-1 and EL-2
Quarterly Filling of Return Source:
Question: What is the Ecommerce Entry Tax applicable in Himachal Pradesh?

Answer: In Himachal Pradesh, If the TIN is not mentioned then Entry Tax is levied. A 5% entry tax for individual & non registered dealers, and 3% for government bodies. Source:
Question: What is the intention or reason for expanding the tax net to Online Transactions?

Answer: There are two reasons for this particular amendment:-

a) This is the statement given after the introduction of the this Amendment

?It is only an entry tax to be levied on goods that come to the State from other States where there is a tax differential,? Shri Saurabh Patel told the BusinessLine

This clears that the differential rates of the VAT in other states should not give competitive advantage to the dealers registered out of Gujarat.

b) Secondly, before to thi Source:
Question: Under which Law, Section and Notification, the Government of Rajasthan has imposed Entry Tax on sale of goods through Electronic Media?

Answer: The Government of Rajasthan has inserted Sub-Section (1A) in Section 4 (i.e. Incidence of Tax) of The Rajasthan Tax on Entry of Goods into Local Area Act, 1999 to cover the Sale of Goods through Electronic Media within the Ambit of Entry Tax. The draft section is noted below:-

?(1A) Every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to t Source:
Question: Who is liable to pay Entry Tax on Goods brought into Local Area from Outside the State through Electronic Media?

Answer: A plain reading of the Sub-Section (1A) of Section 4 (i.e. Incidence of Tax) of The Rajasthan Tax on Entry of Goods into Local Area Act, 1999, it appears that the Liability for payment of Entry Tax in case of sale and purchase of goods through electronic media is casted on the Transporter of the Goods.

However, as per our discussion with the officials in the Commercial Taxes Department, contradictory views have been given including views that the incidence of liability for payment (discha Source:

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