Amendments in the Delhi Value Added Tax Rules, 2005

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.... 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, 2011. (2) They shall come into force on the date of their publication in Delhi Gazette. 2. Amendment of From DVAT-16.- In the Delhi Value Added Tax Rules, 2005, in From DVAT-16,- (a) after the row "R5.5" and before the row n"R5.6" the following sub-row shall be inserted namely:- "R5.5(1) works contract taxable @5%; (b) after the row "R6.2(6)" and before the row "R6.2(7)", the following sub-row shall be inserted, namely:- "R6.2(6)(1) works contract taxable @ 5%". By order in the name of the Lt. Governor of the National Capital Territory of Delhi. (ARVIND JAIN) Deputy Secretary-I....

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....) R7.1 Net Tax (R5.10) - (R6.5) R7.2 Add : Interest, if payable R7.3 Add : Penalty, if payable R7.4 Less : Tax deducted at source (attached No. of TDS certificates in original) R7.5 Balance payable (R7.1+R7.2+R7.3-R7.4) R7.6 Less : Amount deposited by the dealer (attach proof of payment) S. No.Date of depositChallan No.Name of Bank and BranchAmount R8 Net Balance* (R7.5-R7.6) * The net balance should not be positive as the amount due has to be deposited before filing the return. IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDEDETAILSINTHISBOX Balance brought forward from line R8 R9.1 Adjusted against liability under Central Sales Tax R9.2 Refund Claimed R9.3 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE D....

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.... attached with the return where adjustments in Output Tax or Tax Credits are made) A1 Adjustments to Output Tax Nature of AdjustmentIncrease in Output Tax (A)Decrease in Output Tax (B) A1.1 Sale cancelled [Section 8(1) (a)] A1.2 Nature of sale changed [Section 8(1) (b)] A1.3 Change in agreed consideration [Section 8(1) (c)] A1.4 Goods sold returned [Section 8(1)(d)] A1.5 Bad debts written off [Section 8(1) (e) and Rule 7A] A1.6 Bad debts recovered [Rule 7A(3)] A1.7 Tax payable on goods held on the date of cancellation of registration (Section 23) A1.8 Others adjustments, if any (specify) Total A2 Total net increase / (decrease) in Output Tax (A-B) A.3 Adjustments to Tax Credits Nature of AdjustmentIncrease in Tax Credit (C)Decrease i....