TaxTMI 
TaxTMI 
Refund of tax for embassies, officials, international and public organisations (Section 41)
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....the qualified person from a registered dealer against a tax invoice/retail invoice and the sale price of the goods covered in each single tax invoice / retail invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner^[3]; Provided that the relaxation regarding production of retail invoices for claming refund under sub rules (1) (a), (2), (10) and (11) of this Rule shall only be available to Embassies, High Commissions, International Organizations and their qualified persons and not to any other public organization listed in the Sixth Schedule] (b) the goods purchased are for th....
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....lication for refund within the time limit of three months from the end of relevant quarter.] Explanation : For the purpose of this rule, the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim.] (3) A refund made to the organisation shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a payment. (4) Where an application for a refund is made in accordance with sub-rule (1) and the application is made in the prescribed form, manner and time, the refund shall be paid by the Commission....
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....a refund under this rule shall be required to retain all tax invoices / retail invoices based on which such refund is claimed for a period of one year from the date on which the refund is made.] ^6[(11) The tax invoices / retail invoices filed along with the form shall be stamped by the Commissioner and returned along with the refund order in Form DVAT-22.] ^7[(12) Notwithstanding anything contained in this rule to the contrary, where an organization, listed in the Sixth Schedule in the entry at Sl. No. 1, for the purpose of receiving the refund of tax borne in two different bank accounts viz. the refund of tax borne by the organization itself in one account and t....
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....on on behalf of itself and every qualified person attached to the organisation in Form DVAT -23within 28 days from the end of the relevant quarter covering all purchases for which the tax invoices have been issued in that quarter. Explanation.- For the purpose of this rule, the organization shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim.". # Omitted the words "(other than petrol, diesel and other fuels)" vide Notification No. F. 101(352)/2005-FIN(A/Cs)/746-755kha, dated 07.10.2005 w.e.f. 07.10.2005. 2. Substituted vide Notification No. F.3(25)/Fin.(T&E)/2009-10/jsfin/94, Dated 15.02.2010, w.e.f. 01.04.2005, retrospectively., before it was read as:- "(a) t....
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....==== Document 1 Department of Trade and Taxes Government of NCT of Delhi Form DVAT 23 PART - A [See Rule 35] Delhi Value Added Tax Refund Form [To be used only by Embassies, International and Public Organisations and their Officials] 1. Full Name of Organisation (For individuals, provide in order of first name, middle name, surname) 2. Address of Organisation Building Name/ Number Area/ Road Locality/ Market Pin Code Email Id Telephone Number Fax Number 3. Entry Number of Sixth Schedule under which the applicant is eligible to claim refund 4. Date of filing of last refund claim (if any) (dd/mm/yy) / / 5. Total tax paid as per invoices attached* (Rs.) *Please complete Annexure and attac....
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....case the form is not signed by the Chief of the Organization. 4. Please refer to Sixth Schedule for ascertaining the following: Qualified persons eligible to claim refund; and . . Eligibility of items/transactions eligible for refund Substituted vide notification no. F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353 dated 07.09.2006 w.e.f. 07.09.2006. Document 2 Department of Trade and Taxes Government of NCT of Delhi Form DVAT 22 [See Rule 34] Serial Number : Reference No > Date > Refund order 1. Registration No./TIN 2. Full Name of Dealer Building Name/ Number Area/ Road Locality/ Market Pin Code 3. Dealer's address 4. Date of refund application (dd/mm/yy) / / 5. Type of refund appl....