Delhi VAT refunds: embassies and international organizations must file DVAT 23 quarterly, keep invoices, and meet invoice threshold. Amendment to Rule 35 requires purchases eligible for refund to be against a tax/retail invoice with a sale price per invoice exceeding Rs. 5,000 (or amount notified by the Commissioner); relaxation on retail invoice production is confined to Embassies, High Commissions, International Organizations and their qualified persons. Those organizations must file refund claims in Form DVAT 23 within three months from the end of the relevant quarter; claimants must retain supporting invoices for one year from refund date, and the Commissioner will stamp and return invoices with the refund order in Form DVAT 22.
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.
Delhi VAT refunds: embassies and international organizations must file DVAT 23 quarterly, keep invoices, and meet invoice threshold.
Amendment to Rule 35 requires purchases eligible for refund to be against a tax/retail invoice with a sale price per invoice exceeding Rs. 5,000 (or amount notified by the Commissioner); relaxation on retail invoice production is confined to Embassies, High Commissions, International Organizations and their qualified persons. Those organizations must file refund claims in Form DVAT 23 within three months from the end of the relevant quarter; claimants must retain supporting invoices for one year from refund date, and the Commissioner will stamp and return invoices with the refund order in Form DVAT 22.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
