VAT form changes: amendments revise DVAT forms, add TDS deduction treatment and change composition tax computation. The Amendment Rules revise DVAT forms and computations: substitute Form DVAT 38; modify DVAT 17 to add an 'any other rate (composition/other)' entry, require deduction at source details with attached TDS certificates and adjust the Net Tax formula to subtract such deductions; omit the word 'civil' from Annexure 2B of DVAT 16 and DVAT 31; omit Form DVAT 51; and delete sub rule (1) and its proviso from Rule 67. Changes commence on publication in the Delhi Gazette.
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VAT form changes: amendments revise DVAT forms, add TDS deduction treatment and change composition tax computation.
The Amendment Rules revise DVAT forms and computations: substitute Form DVAT 38; modify DVAT 17 to add an "any other rate (composition/other)" entry, require deduction at source details with attached TDS certificates and adjust the Net Tax formula to subtract such deductions; omit the word "civil" from Annexure 2B of DVAT 16 and DVAT 31; omit Form DVAT 51; and delete sub rule (1) and its proviso from Rule 67. Changes commence on publication in the Delhi Gazette.
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