Advance information requirement for venue operators to enroll and file periodic returns, noncompliance attracts penalty. Owners, lessees or custodians of banquet halls, farm houses, marriage/party halls, hotels and open grounds where food and/or liquor is supplied and booking cost exceeds the prescribed threshold must enroll by filing Form BE-1 and thereafter submit periodic returns in Form BE-2-first fortnight returns at least three days before the first day of the month and second fortnight by the twelfth-to comply with VAT obligations; noncompliance attracts penalty under section 86 of the DVAT Act, 2004.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance information requirement for venue operators to enroll and file periodic returns, noncompliance attracts penalty.
Owners, lessees or custodians of banquet halls, farm houses, marriage/party halls, hotels and open grounds where food and/or liquor is supplied and booking cost exceeds the prescribed threshold must enroll by filing Form BE-1 and thereafter submit periodic returns in Form BE-2-first fortnight returns at least three days before the first day of the month and second fortnight by the twelfth-to comply with VAT obligations; noncompliance attracts penalty under section 86 of the DVAT Act, 2004.
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