TaxTMI 
TaxTMI 
Delhi Value Added Tax (Second Amendment)] Rules, 2013
X X X X Extracts X X X X
X X X X Extracts X X X X
....sub-rule (d), for the word "fifteen" the word "twenty" shall be substituted; (iii) sub-rule (e), for the word "twenty", the word "twenty five" shall be substituted; (iv) sub-rule (g), for the word "thirty", the word "thirty five" shall be substituted. 3. Substitution of Form DVAT-04 - For Form DVAT-04, the following shall be substituted namely : - Form DVAT-04 4. Amendment in Form DVAT-07.- In the principal Rules, in forms appended thereto, in Form DVAT-07, in Part-C, in all grids of row 2, for the words "Telephone Number" the words "Mobile Number" shall be substituted. 5. Amendment in Form DVAT-52.- In the principal Rules, in forms appended thereto,in Form DVAT-52, for the word "attach" the word "Furnish" and for the word "sheet" the words "Form DVAT-52" shall be substituted. 6. Amendment in rule 14 - In the principal Rules, in rule 14, in sub-rule(3), the following shall be inserted, namely: - "Further, the dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi.". 7. Amendment in Form DVAT-06 - In the principal Rules, in forms appended thereto, in Form DVAT-06, for the "Note", the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). (3A) The verification of the return in Form DVAT-56, referred to in sub-rule (3), shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in Form DVAT-56 or in the return Form.". (ii) In sub-rule (4), after the words "all returns", and before the words "relating" the words ", including Return Verification Form in Form DVAT-56 and documents referred to in sub-rule(3A)," shall be inserted. 11. Amendment of rule 59.- In the principal Rules, in rule 59, for sub-rule(4), the following shall be substituted, namely:- "Every person holding a TAN shall be required to file a quarterly return in Form DVAT-48 within a period of twenty eight days from the end of the quarter. (5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website." 12. Amendment of Form DVAT-48.- In the principal Rules, in forms appended thereto, for Form DVAT-48, the following shall be substituted, name....
X X X X Extracts X X X X
X X X X Extracts X X X X
....i. 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi. 11. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi. 12. VATO (Systems). 13. Guard File. 14. Website. (Ravinder Kumar) Dy. Secretary VI (Finance) ============= Document 1 (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I. P. ESTATE: NEW DELHI-110002 No.F.3(4)/Fin. (Rev-I)/2013-14/DS-VI/519 Dated the 09.07.2013 NOTIFICATION No.F.3(4)/Fin.(Rev-I)/2013-14 - In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:- RULES 1. Short tit....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (PAN) A. Whether name of Applicant Dealer (as provided above) is different from the 'Name Appearing on PAN Card' B. If Yes, Name appearing on PAN Card C. Name of Business D. If the dealer is proprietorship concern The name of proprietor Proprietor's PAN 9. Whether opted for Composition Scheme under section 16 of the Act? 9A If yes, rate of tax under Composition Scheme (Check ✓ one or more as applicable) (attach relevant application) 10. Whether Registered under Central Excise Act Day Mont h Year Yes ☠No. Yes No ☠1% 2% 3% 6% Yes ã… No 10A. If yes, Registration Number under Central Excise Act 11. Whether Registered under Service Tax ☠Yes 11 A. If yes, Registration Number under Service Tax 12. Whether Registered for IEC 12A. If yes, IEC Code No Yes ☠No Page 2 of 29 13. Principal Place of Business (Address for service of physical notice, if any, would be same as this Building Name/Number Area/ Road Locality/ Market/City/District/State Pin Code Email Id Telephone Number Mobile Number Fax Number Area i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... principal place of business) 11. Permanent Address (If different from residential address) Building Name/Number Area/ Road Locality/ Market/City/Distt/State Pin Code Mobile Number Telephone Number Fax Number Building Name/Number Area/ Road Locality/ Market/City/Distt./State Pin Code Mobile Number Telephone Number Fax Number 9. Passport No. Surname Page 4 of 29 12. Whether having interest in other firm/company registered in Delhi or outside Delhi.. If yes, give details: (i) Name & address of firm/company (ii) TIN (iii) Status in that Firm/Company (iv) Registration Status (Regd/Cancelled) 13. Verification I/We Yes ☠No hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year FORM DVAT-04 PART-C Details of Additional Places of Business within and outside Delhi 1. Full Name of Applicant Dealer (Busi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year Page 6 of 29 FORM DVAT-04 PART-D Particulars Of Authorized Signatories Please affix a passport size photograph of the person whose particulars are being given in this form (Furnish Separate Form Giving Particulars of Each Authorized Signatory, In Case Of More Than One Authorized Signatories) 1. Full Name of Applicant Dealer (Business Name) 2. Name of Authorised Signatory (Provide in order of first name, middle name, surname) (Ref. Instruction No.9) 3. Date of birth 5. Father's/Husband's name First Name 6. E-mail address 8. PAN: 10. Residential Address 4. Gender (Check one) Male Female Middle Name 7.UniqueIdentification (AADHAAR) No. 9. Passport No. Building Name/Number Area/ Road Locality/Market (If different from principal place of business) Distt. State 11.Permanent Address (If different from residentia....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... application for registration under this Act should be filed within thirty days from the date of person becoming liable for payment of tax. 6. Since PAN is mandatory, field 8 must be filled. 7. For field 15, please fill the description of top five items on the basis of value of goods sold. 8. 9. In case of any change in these details, the dealer is required to intimate the department of the amendments within one month of the change. (please refer to section 21) Registration application should be verified and signed by the Authorized Signatory, who is: (i) in the case of an individual, the individual himself, and where the individual is absent from India, either the individual or some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, his guardian or any other person competent to act on his behalf; (ii) in the case of a Hindu Undivided Family, a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, any other adult member of such family; (iii) in the case of a company or local authority, the principal officer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n Form DVAT-52.- In the principal Rules, in forms appended thereto, in Form DVAT-52, for the word "attach" the word “Furnish" and for the word "sheet" the words "Form DVAT-52†shall be substituted. - 6. Amendment in rule 14 In the principal Rules, in rule 14, in sub-rule(3), the following shall be inserted, namely: - “Further, the dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi.". 7. Amendment in Form DVAT-06 - In the principal Rules, in forms appended thereto, in Form DVAT-06, for the “Noteâ€, the following shall be substituted, namely: - "Note: The registration certificate shall be prominently displayed at all places of business and it shall be produced on demand by any person exercising authority under the Act and Rules. The dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi. The failure to do these would result in cancellation of registration of dealer." Page 9 of 29 8. Amendment of rule 17.- In the principal Rules, in rule 17, - (i) for the word 'P....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ", including Return Verification Form in Form DVAT-56 and documents referred to in sub-rule(3A),†shall be inserted. 11. Amendment of rule 59.- In the principal Rules, in rule 59, for sub-rule(4), the following shall be substituted, namely:- "Every person holding a TAN shall be required to file a quarterly return in Form DVAT-48 within a period of twenty eight days from the end of the quarter. (5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website." 12. Amendment of Form DVAT-48.- In the principal Rules, in forms appended thereto, for Form DVAT-48, the following shall be substituted, namely:- 1. Name of Contractee 2. Full Address Department of Value Added Tax Government of NCT of Delhi FORM DVAT - 48 [see Rule 59] Form of Quarterly Return by the Contractee for the quarter ending 3. Tax Deduction Account Number Building Name/ Number Area/ Road Locality/Market Pin Code Telephone No. 4. Details of payments made to Contractors and of tax deducted at source (as per Table below) SI. No. Name ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....endment /cancellation (mm/dd/yyyy) ☠Amendment Instructions for filing Form DVAT-45A (i) In case of amendment of existing particulars, please fill column no.1 and thereafter only those fields that are to be amended. All other fields should be left blank. (j) In case of cancellation, fill all the columns and also enclose original Form DVAT-45. 1. Tax Deduction Account Number 2. Full Name of person responsible for deduction of Tax 3. Address 4. TIN, if registered. Building Name/ Number Area/ Road Locality/ Market Pin Code Mobile Number Fax Number e-mail Cancellation Page 12 of 29 5. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation Place Date Day Mont h Year 14. Amendment of rule 63.- In the principal Rules, in rule 63, in sub-rule(1), for clause (c), the following shall be substituted, namely:- (c) "such other means ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s (Rs.) Tax Credits (Rs.) R6 Turnover of Purchases in Delhi (excluding tax) & tax credits R6.1 Capital goods R6.2 Other goods R6.2(1) Goods taxable at 1% R6.2(2)Goods taxable at 5% R6.2(3) Goods taxable at 12.5% R6.2(4) Goods taxable at 20% R6.2(5) Works contract taxable at 5% R6.2(6) Works contract taxable at 12.5% R6.2(7) Exempted purchase R6.2(8) Purchase from Unregistered dealers R6.2(9) Purchase of Diesel & Petrol taxable in the hands of various Oil Marketing Companies in Delhi R6.2(10) Purchases within Delhi against Form 'H' R6.3 Tax credit before adjustments Sub Total R6.4 Adjustments to tax credits (Complete Annexure and enter Total A4 here) R6.5 Total Tax Credits (R6.3 + R6.4)) Total A4 from Annexure from % if payable R7.1 Net Tax R7.2 Interest @ R7.3 Penalty, if payable R7.4 Tax deducted at source website) with Form DVAT 56) SI. No. Form DVAT-43 ID No. (attach TDS certificates (downloaded from Date Amount (R5.10) - (R6.5) (B) © R7.5 Tax credit carried forward from previous tax period R7.6 Adjustment of excess balance under CST towards DVAT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....exure attached to DVAT-16 will only be populated on the basis of data transmitted online in Annexure 2D. 5. Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 OR (ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter. However, sale detail of goods sold to Embassies/Organisations specified in Sixth Schedule should be reported invoice wise or Embassies/Organisations wise, as the case may be. 6. 7. 8 9. Works Contractors should enter gross turnover during the tax period including labour, services and consumables in the return and claim exemption for service charges etc. by reflecting it under item R5.7. Copies of contract(s) and bills issued by sub-contractor, on the basis of which deductions from Gross turnover have been claimed is to be submitted electronically, in PDF Format on the departmental website. Copies of contract(s) and bills issued during the tax period to customers to whom goods on right to use basis has been provided electronically, in PDF ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....capital goods [Section9(9)(a)] A3.14 Second or Third instalment of balance tax credit on capital goods. [Section 9(9)(a)] Page 17 of 29 A3.15 Second, Third or Fourth instalment of balance tax credit on right to use goods. [Section 9(11)] A3.16 Other adjustments, if any (specify) Total A4 Total net increase / (decrease) in Tax Credits (C-D) Annexure IA Additional details to be filled by works contract dealers W.1 Value of works contract billed during the tax period. W.2 W.3 Value of works contract payments received during the tax period. Gross Turnover (without claiming any deduction) W.4 Details of Deductions: W.4(1) Amount of Labour & services claimed as per rule 3 (i) (ii) Amount On actual basis Amount On %age basis Whether any amount of sale or purchase in the course of Inter State Trade deducted from turnover? If Yes, specify the amount. Whether any amount of sub-contractors payments deducted from GTO? If Yes, specify the amount. W.4(2) W.4(3) W.4(4) Any other deductions TDS deducted from sub-contractor Annexure 1B Additional details from right to use dealers ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6 7 8 9 10 11 12 13 14 15 16 17 Purchase Eligible for Credit of Input Tax Rate of Tax Amount Tax Capital Goods Purchase Others Input Paid Total Purchase (including Tax) Туре of Purchas Rate Purchase e of Tax Input Tax Total Purchase Amount Paid including Tax Purchase of Goods/ from sub- contractor( Works Contract) 18 19 20 21 22 23 24 25 26 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter Signature of Dealer / Authorized Signatory Page 19 of 29 TIN: Annexure 2B - (See instruction 6) SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER Address: (Quarter wise) (To be filed along with return) Name of the Dealer: Sale for the tax period: From Summary of Sales (As per DVAT-31) to (All amounts in Rupees) S. Quarter & No. Year Buyer's ΤΙΠBuyer's Name Rate of Tax on the Item under Delhi Value Added Inter-state Branch/ Consignment Transfer Export out o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of debit note Amount of the Amount 6 variation to the tax amount shown on the tax invoice. of credit note Amount variation to the tax of amount shown on the tax invoice. the Relevant Column of attached with form DVAT-16 Annexure i.e field A1.2/A1.3/A1.4 A1.1/ and A1.8 7 8 9 10 Signature of Dealer/ Authorised Signatory Page 21 of 29 Annexure-2E (TO BE FILLED, IN CASE OF REFUND CLAIM) TIN Full Name of Dealer Address (Principal place of Business, as declared to Department) Mobile No. SI. 1. 2. No. Is the applicant dealer presently functioning at the above address? a) Details of demand/ outstanding dues pending against the dealer under the DVAT Act and/or CST Act. CLAIMANTS INPUT Functioning: Yes No If No, closed since : Period Outstanding Amount DST DVA Act CST T Act Act 1. 2. 3. b) Please furnish details of objections/ appeal filed, if any Objec-tion Outstan No./Appea d-ing I No. (whichever is Period to which demand demand Whe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f discovery of mistake or error Specify the reasons for revision R1 Tax Period From Dd mm yy R2.1 TIN R2.2 Full Name of Dealer R2.3 Address R2.4 Mobile No. R3 Description of top categories of works contract you deal in having different composition rates or till the aggregate of sale volume reaches at T dd mm yy Sl. No. Description Composition Tax Rate % of Sales Volume Tax contribution 1 Page 23 of 29 least 80% (In order of volume of turnover for the tax period 1-highest volume to 3- lowest volume) Page 24 of 29 R4 Gross turnover R5 Computation of composition /output tax R5.1 Composition at 0.1% R5.2 Composition at 1% R5.3 Composition at 2% R5.4 Composition at 2.5 % R5.5 Composition at 3 % R5.6 Composition at 6 % R5.7 Goods Taxable at 5% (sale of scrap/capital assets etc). R5.8 Goods Taxable at 12.5% (sale of scrap/capital assets etc). Turnover (Rs.) Composition/output tax (Rs.) R5.9 composition / output Tax Sub Total (R5.1 to R5.8) R5.10 Amount of tax computed on the turnover mentioned in CC-01, at the lesser of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... period as prescribed under rule 28 of the DVAT Rules Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 OR (ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter. In case of refund, the information in Annexure E appended to this Form should be furnished electronically, on departmental website, at the time of filing online return. Annexure - 2A (See instruction 4) SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER (Quarter wise) (To be filed along with return) Name of the Dealer: TIN: Address: Purchase for the tax period: From to Summary of Purchase (As per DVAT-30) S.No. Quarter & Seller's Year ΤΙΠSeller's Name (All amounts in Rupees) Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5, 12.5, 20) (%) and applicable rate of composition if works executed through such sub contractor. 1 2 3 4 5 Page 26 of 29 Turnover of Purchases in Delhi Purchases agains....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Others ter ter (specify) 3. Constitution of Proprie- torship Private Ltd. Company Public Sector Undertaking Business (Tick& one as applicable) Partnership Government Government Corporation Company HUF Public Ltd. Company Govt Deptt/ Society/ Club/ Trust Others, please specify Works Contra -ctor Expor- Impor- Others ter ter (specify) 4. Principal Place of Business Building Name/ Number Area/ Road Locality/ Market Pin Code Email Id Telephone Number Fax Number 5. Address for service of notice (If different from principal place of business) Building Name/ Number Area/ Road Locality/ Market Pin Code Email Id Telephone Number Fax Number Godown / Warehouse 6. Number of additional places of business within or Factory outside the state Shop (also please complete Part C) Other place(s) of business Account Number MICR Number Name of Bank Address of Bank 7. Details of main Bank Account 8. Description of top 5 items you deal or propose to deal in (1-highest volume to 5-lowest volume) Description of items Commodity Code 1 2 3 4 5 9. Security (a) Amount....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of other business (ii) TIN (iii) Status *if engaged in two or more other business, attach details on a separate sheet. 12. Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date / / Day Month Year Form DVAT 07 PART - C Details of additions / closure / amendment in particulars of additional places of business (Please complete all details in full for all cases of additions, closures, amendments in particulars) 1. Full Name of Applicant Dealer Registration No./TIN 2. Details of Additional Places of Business (attach additional sheets if required) Type Godown / Warehouse Factory Shop Other place of business Nature of change (tick as applicable) Closure Addition Amendment Date of change (mm/dd/yyyy) / / Address Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Telephone Number Fax Number Date of est....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... blank or struck out) • (In case of deletion of a person, please fill in fields 1 & 2 only) • (In case of addition of a new person, please complete the Form in full) 1. Full Name of Applicant Dealer Registration No./TIN 2. Name of Authorised Signatory (Provide in order of first name, middle name, surname) 3. Date of birth one) Female Male 4. Gender (tick 5. Father's / Husband's name First Name Middle Name Surname 6. PAN : 7. Passport No. 8. E-mail address 9. Residential Address (If different from principal place of business) Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Telephone Number Fax Number 10. Permanent Address Building Name/ Number Area/ Road Locality/ Market Distt. State (If from different residential address) Pin Code Telephone Number Fax Number 11. Declaration I/We hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Act. All his actions in relation to this business....