Return forms in Form DVAT 16 (for normal dealers) and Form DVAT 17 (for composition dealers) have been substituted with effect from 30.03.2013 vide notification no. F.3(15)/Fin.(Rev‐I)/2012‐13/dsvi/264 dated 30.03.2013.
Both these returns, along with its annexures, shall be filed online on the website of the DVAT Department. Presently, the dealer is also required to file hard copy of the return to the DVAT Department within the prescribed time. However, it is proposed in the Delhi Finance Budget, 2013 that the dealer will file, instead of submitting the hard copy of the entire DVAT return, the acknowledgment downloaded from the web‐site after duly verification and signing by him
In Form DVAT 16, apart from few changes in the main return and its annexures, two new annexures, i.e. Annexure 2C and Annexure 2D have also been inserted. Annexure 2C consists of details of debit/notes relating to purchases, and Annexure 2D consists of details of debit/notes relating to sales.
Return Form in DVAT‐17 now consists of four pages, instead of earlier two‐pages. It has main part, which similar to return in Form DVAT‐16, and two Annexures: Annexure 2A and 2B.
SALIENT FEATURES OF THE REVISED DVAT RETURNS
S.N. | Return Form | Features |
I | Form DVAT‐16 | It shall be used by all dealers other than Composition Dealers and Casual Traders |
| a | Main Return | Apart from dealer’s details and main commodities dealt in by him, main returns consists of: ‐ (i) Rate wise turnover of sales and purchases; (ii) Net tax payable after making adjustments in the input tax and output tax; (iii) Details of payment of tax including TDS; (iv) Amount carried to next tax period or refund claimed; (v) Information by way of aggregate amount relating to central purchases/sales, stock inwards/outwards from/ to branches, imports, exports, high‐seas sales, etc.; (vi) Verification and signatures of the dealer. |
| b | Main Annexure | It consists of : ‐ (i) Adjustments in the output tax under Section 8; (ii) Adjustments in the input tax under Sections 9 & 10. |
| c | Annexure 2A | (i) It is the quarter‐wise dealer‐wise summary of Form DVAT‐30 (Purchases/Inwards); (ii) It shows the aggregate of rate‐wise and nature‐wise purchases/inwards from every dealer/branch (local/ central purchases, import, stock transfer, etc.); (iii) Data in respect of unregistered dealers may be consolidated tax rate wise for each quarter in a single row; (iv) Rate‐wise aggregate amount of turnover and tax shown therein must match with that shown in the main return. |
| d | Annexure 2B | (i) It is the quarter‐wise dealer‐wise summary of Form DVAT‐31 (Sales/Outwards); (ii) It shows the aggregate of rate‐wise and nature‐wise sales/outwards to every dealer/branch (local/central sales, exports, stock transfer, etc.); (iii) Data in respect of unregistered dealers may be consolidated taxrate wise for each quarter in a single row; (iv) Rate‐wise aggregate amount of turnover and tax shown therein must match with that shown in the main return. |
| e | Annexure 2C | (i) It contains the entry‐wise details of debit/credit notes relating to purchases; (ii) It consists of details of debit/credit note, date, amount, TIN and details of corresponding tax invoice, etc.; (iii) Its nature‐wise aggregate must tally with the respective amount shown in the main Annexure of DVAT‐16 (Adjustments in the input tax). |
| f | Annexure 2D | (i) It contains the entry‐wise details of debit/credit notes relating to sales; (ii) It consists of details of debit/credit note, date, amount, TIN and details of corresponding tax invoice, etc.; (iii) Its nature‐wise aggregate must tally with the respective amount shown in the main Annexure of DVAT‐16 (Adjustments in the output tax). |
II | Form DVAT‐17 | It shall be used by all Composition Dealers [Falling under General Scheme u/s 16(1) or Specific Scheme u/s 16(12)] |
| a | Main Return | Apart from dealer’s details and main commodities dealt by him, main returns consists of: ‐ (i) Rate‐wise turnover of sales and purchases; (ii) Net tax payable; (iii) Details of payment of tax including TDS; (iv) Amount carried to next tax period or refund claimed; (v) Information by way of aggregate amount relating to central purchases, stock inwards from branches, imports, etc.; (vi) Verification and signatures of the dealer. |
| b | Annexure 2A | (i) It is the quarter‐wise, dealer‐wise summary of purchases (local and central), imports, etc.; (ii) It also gives the details of works contracts executed by the subcontractors. |
| c | Annexure 2B | (i) It is the quarter‐wise, dealer‐wise summary of sales, works contracts executed; (ii) It also gives details of sale of scraps and capital goods. |
OTHER FEATURES AND SAFEGUARDS
(i) Filing of these Annexures would facilitate the DVAT Department to verify the input tax credit (including adjustments therein) of the purchasing dealer with the output tax of the selling dealer. Therefore, to avoid mismatch and notices in future, it needs 100% accuracy: both for the selling dealer and the purchasing dealer.
(ii) Further, to avoid mismatch, sales by the selling dealer and purchases by the purchasing dealers should be entered in the quarter of issuance of invoice.
(iii) Information furnished in these Annexures would also be used by the Department for issuance of various central declaration forms (C/F/H/E‐I, etc.) online.
Detailed procedure for filling and filing of various Annexures to the Returns is available on the web‐site of the DVAT Department, i.e., www.dvat.gov.in.
VAT return reform: revised online returns require annexed dealer summaries and debit/credit note reporting, increasing reconciliation obligations. Revised DVAT returns require online filing of Form DVAT 16 (non composition dealers) and Form DVAT 17 (composition dealers) with annexures; Form DVAT 16 adds Annexure 2C (entry wise debit/credit notes for purchases) and Annexure 2D (entry wise debit/credit notes for sales). Main returns must report rate wise turnover, net tax after input/output adjustments, payment details including TDS, and verification. Annexures 2A and 2B provide quarter wise dealer wise summaries of purchases and sales, and all annexure aggregates must reconcile with the main return to enable cross verification of input and output tax.
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