Delhi VAT (Amendment) Rules, 2012 – Insertion of 6A, 7, 7A, 42A and amendment of Form DVAT 16, 17, 20, 30 and 31.

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....her to 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, 2012. (2) They shall come into force on the date of their publication in Delhi Gazette. 2. Amendment of rule 6A In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), sub-rule (1) of rule 6A shall be omitted. 3. Amendment of rule 7 In the principal Rules, in rule 7, in sub-rule (1), the clause (e), shall be omitted. 4. Amendment of rule 7A In the principal Rules, in rule 7A, in the first proviso, in clause (iv), for the figure and word "4 percent", the figure and word "5 percent" shall be substituted. 5. Insertion of new ru....

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....or credit of Input Tax Inter-State Purchase/Stock Transfer Inter State Purchase Stock Transfer C-Form H-Form C/E1/E2 Form None Branch Transfer Consignment Transfer 11 12 13 14 15 16 Purchase Eligible for Credit of Input Tax Capital Goods Purchase Amount Rate of Tax Input Tax Paid Total Purchase Including Tax 17 18 19 20 Purchase Eligible for Credit of Input Tax Others Type of Purchase Purchase Amount Rate of Tax Input Tax Paid Total Purchase (Including Tax) Purchase of Goods/Work Contract 21 22 23 24 25 • Data in respect of unregistered dealers may be consolidated tax rate wise for each month Signature of Dealer / Authorized Signatory Annexure - 2B (See instruction 6) SUMMARY OF SALE / OUTWAR....

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....se From Unregistered Dealer/Composition Dealer/Non-creditable goods/against Retail Invoices Purchase of Tax Exempted Goods Capital Goods 5 6 7 8 9 10 Purchase not eligible for credit of Input Tax Inter-State Purchase/Stock Transfer Inter State Purchase Stock Transfer C-Form H-Form C/E1/E2 Form None Branch Transfer Consignment Transfer 11 12 13 14 15 16 Purchase Eligible for Credit of Input Tax Capital Goods Purchase Amount Rate of Tax Input Tax Paid Total Purchase (Including Tax) 17 18 19 20 Purchase Eligible for Credit of Input Tax Others Type of Purchase Purchase Amount Rate of Tax Input Tax Paid Total Purchase Including Tax Purchase of Goods/Work Contract 21 22 23 24 25 • Data in res....

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....er State Purchase Stock Transfer C-Form H-Form C/E1/E2 Form None Branch Transfer Consignment Transfer 11 12 13 14 15 16 Purchase Eligible for Credit of Input Tax Capital Goods Purchase Amount Rate of Tax Input Tax Paid Total Purchase (Including Tax) 17 18 19 20 Purchase Eligible for Credit of Input Tax Others Type of Purchase Purchase Amount Rate of Tax Input Tax Paid Total Purchase Including Tax Purchase of Goods/Work Contract 21 22 23 24 25 Note : The entries of the Debit/Credit note Nos. in the 2nd column of the table are to made showing + / - sign specifically, as the case may be. Department of Trade & Taxes Government of NCT of Delhi Form DVAT 31 [See Rule 42] Specimen of Sales / outward Bran....