Guidelines for processing of refund applications

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....05 is allowed. At the same time, it may also be ensured that there is no undue harassment to the dealers who are genuinely claiming refund(s). 2. The Section 38, 39, 41 of Delhi Value Added Tax (DVAT) Act, 2004 and Rules 34 & 35 of DVAT Rules, 2005 deal with release of refund claimed by dealers filed in different Forms, namely; DVAT 16, DVAT 16A, and DVAT 17 as prescribed under the DVAT Act/Rules. 3. The DVAT Act, 2004, provides that the refund application/claim must be disposed of within one month in case of monthly dealers and within two months for other dealers unless proceeding u/s 58 and 59 of the said Act have been initiated. 4. In order to streamline the procedure and to bring uniformity in dealing with such applications, th....

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....eceived along with Form DVAT-51 may be checked with corresponding return(s) keeping in view the dates prescribed for submission of Statutory Forms. In case date(s) of filing such forms have already expired, the demand may be created in case of shortfall as per provisions of Rule 4 of CST (Delhi) Rules, 2005. The Statutory forms may be verified through TINXSYS system wherever possible. vii) Export transactions may be verified invariably by examining bill of lading /airway bill / purchase orders from foreign buyer / custom clearance certificate / bank realization certificate (BRC) in addition to DVAT 30/31. vii) Findings of Audit / Enforcement Wing may also be kept in view while processing refund for a tax period. ix) Branch transfer....

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....P), Department of Trade and Tax, New Delhi. 6. Assistant Director (R&S), R&S Branch, Department of Trade and Tax, New Delhi. 7. President, Value Added Tax/Sales Tax Bar Association, New Delhi. 8. Guard File. (Rajender Kumar) Value Added Tax Officer (Policy)   OFFICE OF THE VALUE ADDED TAX OFFICER: WARD NO.___________ DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI VYAPAR BHAWAN, I.P. ESTATE NEW DELHI - 110 002 (1) May kindly see the monthly/quarterly/half-yearly/annually return (Form DVAT-16, DVAT-16A, DVAT-17) for the Tax period from ……….……… to ………………………………… placed opposite in the file, received from M/s ……………………….……………….......

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....……………….. 3. ………………………….……………………………………………………….. 4. ………………………….……………………………………………………….. 5. ………………………….……………………………………………………….. and major selling dealers (constituting about 90% of the purchases) (As per DVAT 30) Ward     TIN     Name     ITC           Tax paid as per scroll i. ………………………….……………………………………………………….. ii. ………………………….…………....

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....bsp;                                                             Computation of output Tax : Turnover (Rs.) Output tax (Rs.) (LOCAL)     Goods taxable at 1% Rs. .…………… Rs. .…………… Goods taxable at 4% Rs. .…………… Rs. .…………… Goods taxable at 12.5% Rs. .…………… Rs. .…………… Goods taxable at 20% Rs. .…………… Rs. .…………… Works contract taxable at 4% Rs. .…………… ....