In Haryana,a survey to find out whether portals,developers are paying due tax

She said her department has come to know that the volume of business of web-portals are increasing but the tax collection has not grown correspondingly. “We are trying to see whether web-portals are depositing tax on items or commodities sold to online customers,” she said,adding,so far,15 e-commerce portals are registered with the department.

The developers including promoters,builders and joint developers,are also liable to pay VAT and they need to be registered under the Haryana Value Added Tax Act,2003 with the concerned district sales tax office,the minister said

The tax liability of developers is on the taxable turnover relating to transfer of property in goods involved in construction of buildings. In case plot or property owners collaborate with builders or developers by not charging for a part of that plot or constructed property,then this construction amount is also liable to VAT. They are required to file returns in Form VAT R1 or VAT R6 to avoid interest and penalties,she added.

Besides paying tax as a normal registered dealer,a composition scheme is also available for works contractors under the Haryana VAT Act.

A person opting for this scheme is liable to pay VAT at prescribed rate of four per cent on total turnover of the contract value.

There was no tax on the sale of already built up flats or buildings being sale of immovable property.

Tax is levied only on those developers or builders who construct on behalf of purchasers,she added.

Choudhry said the central government is actively considering the claim of CST compensation lodged by the state government. She added that the department had collected a revenue of Rs 19,703.64 crore in 2012-13 as against Rs 18,077 crore in 2011-12.