Vide Notification dated 26-6-2015, Commissioner of Value Added Tax, Delhi issuing the notification in exercising the powers conferred under Section 27 of Delhi VAT Act, 2004 as application to the extent of Delhi Government NCT of Delhi seeks the the details of dealers located outside Delhi, supplying goods to customers of Delhi, for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals.

It is to be seen that how and to what extent, the provisions of the said notification would be applicable to the person who has not located within the limits of NCT of Delhi but sending the goods from outside Delhi to Delhi through Post or Courier or any other mode, as per the order placed by the customers through online portal (e-commerce websites).

Since this notification is applicable to all, every such dealers must keep in mind that this notification has already come into force. Good luck.

 

See:- Quarterly Return prescribed for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals, with immediate effect. - Notification No. - No.F.3(515)/Policy/VAT/2015/330-41 Dated - June 26, 2015
 

E commerce reporting obligations now require platform providers to file returns and disclose dealers supplying local customers. Notification under Section 27 requires persons providing electronic shopping facilities via web portals to submit a Quarterly Return and furnish details of dealers supplying goods to customers in the territory, including dealers located outside the territory who dispatch goods into the territory by post, courier, or other modes; this reporting obligation is in immediate effect.