The details of programmes/functions, to be organised in the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc. - F.3(393)/Policy/VAT/2013/1086-1096 - Delhi Value Added Tax
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Booking disclosure requirement: venue operators must enrol and file fortnightly returns for high-value events, with revision and penalty rules. Owners, lessees or custodians of specified venues where food or liquor will be provided and hiring exceeds a high-value threshold must enrol via Form BE-1 and submit fortnightly returns in Form BE-2, filing before each fortnight (first by three days before month start; second by the twelfth). Revisions for bookings or cancellations must be made within one week. Returns are to be filed with the concerned Zonal Additional Commissioner/Joint Commissioner, Department of Trade & Taxes. Penalties and other actions apply for failure to comply.
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.
Booking disclosure requirement: venue operators must enrol and file fortnightly returns for high-value events, with revision and penalty rules.
Owners, lessees or custodians of specified venues where food or liquor will be provided and hiring exceeds a high-value threshold must enrol via Form BE-1 and submit fortnightly returns in Form BE-2, filing before each fortnight (first by three days before month start; second by the twelfth). Revisions for bookings or cancellations must be made within one week. Returns are to be filed with the concerned Zonal Additional Commissioner/Joint Commissioner, Department of Trade & Taxes. Penalties and other actions apply for failure to comply.
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