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    <title>Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc.</title>
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    <description>Owners, lessees or custodians of banquet halls, farm houses, marriage/party halls, hotels and open grounds where food and/or liquor is supplied and booking cost exceeds the prescribed threshold must enroll by filing Form BE-1 and thereafter submit periodic returns in Form BE-2-first fortnight returns at least three days before the first day of the month and second fortnight by the twelfth-to comply with VAT obligations; noncompliance attracts penalty under section 86 of the DVAT Act, 2004.</description>
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