Modification to the notification number F3(619)/Policy/VAT/2016/1291-1304 dated 12th January, 2016 - details of purchases where the total amount of an invoice does not exceed ₹ 1000/-(one thousand rupees) shall not be mandatorily required to be furnished in Form GE-II - No. F3(619)/Policy/VAT/2016/183-196 - Delhi Value Added Tax
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Invoice disclosure exemption for low-value purchases; outstanding GE-II quarterly returns must be filed by the prescribed deadline. The Commissioner directs that purchase details in Form GE-II need not be furnished for invoices with total not exceeding Rs. 1000, with immediate effect. Outstanding Form GE-II returns for the four quarters of the financial year 2015-2016 that remain unfiled are required to be submitted by a specified deadline, and a nil-return in Form GE-II must be filed where no purchases occurred in a quarter.
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.
Invoice disclosure exemption for low-value purchases; outstanding GE-II quarterly returns must be filed by the prescribed deadline.
The Commissioner directs that purchase details in Form GE-II need not be furnished for invoices with total not exceeding Rs. 1000, with immediate effect. Outstanding Form GE-II returns for the four quarters of the financial year 2015-2016 that remain unfiled are required to be submitted by a specified deadline, and a nil-return in Form GE-II must be filed where no purchases occurred in a quarter.
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