Amends Delhi value Added Tax Rules, 2005

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....rules to further amend the Delhi value Added Tax rules, 2005, namely :- RULES 1. Short title and commencement - (1) These rules may be called the Delhi Value added Tax (Amendment) Rules, 2006 (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of rule 35 - In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in rule 35, for sub rules (1) and (2) the following shall respectively be substituted, namely:- "(1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth Schedule of the Act (in this rule called "the organization") may apply for the refund of tax borne by it or by a qualified person as defined in sub rule (6) on the purchas....

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....s after the end of each quarter: Provided that for the transactions prior to 1st October, 2005, such reconciliation return in Form DVAT-51 shall be furnished by 31st December, 2006." 4. In the principal Rules, in the Forms appended thereto for the Form DVAT-51, the following shall be substituted, namely:- "Department of Trade and Taxes Government of NCT of Delhi Form DVAT 51 [See rule 67] Quarterly Return statement of Exports/Inter-State Sales/Branch Transfer etc. for the quarter______________________________________________ 1. Full Name of Dealer _______________________________________________ 2. Registration Number____________________________________________ 3.TotalInter-state sales (including branch transfers)made during the y....

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....ble (a) (b) © (d) Total ---------------- ------------------ ------------------ ----------------- 9. J forms Sale against J forms claimed in the returns (Rs.) Sale mentioned in (a) for which J forms are attached (Rs.) CST payable due to difference in (a) and (b) Interest payable (a) (b) © (d) Total ---------------- ------------------ ------------------ ----------------- 10. Grand Total Balance CST payable Interest Payable 4(c)+5(e)+6(c)+7(c)+8(c)+9(c) 4(d)+5(f)+6(d)+7(d)+8(d)+9(d) [4(d)+5(d)+6(d)+7(d)+8(d)+9(d)] ---------------------------------------------------------------------------------------------------- 11. Details of C/D forms submitted State of issue Registration Number of purchaser Form Number/S....