TaxTMI 
TaxTMI 
Notification DVAT (Third Amendment) Rules, 2013.
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.... (1) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is the total consideration paid or payable to the dealer under the contract and exclude - (i) the charges towards labour, services and other like charges; and (ii) the charges towards cost of land, if any, in civil works contracts, subject to the dealer's maintaining proper records such as invoice, voucher, challan or any other document evidencing payment of above referred charges to the satisfaction of the Commissioner. Explanation. - The term "civil works contracts" for the purpose of this rule shall include construction of building or complexes - residential or commercial, bridges, flyovers, dams, barriers, canals, diversions, other works of similar nature, and the collaboration agreements or joint development agreements or similar other agreements/arrangements between the land-owner(s) and the contractor(s)/builder(s)/ developers/ collaborators/ similar other persons by whatever name called for construction of complex or property. (1A) In case the civil works contract mentioned in sub-rule (1) are of the nature wherein the agreement executed betwee....
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....d on by him for the intended purchaser shall be calculated separately as per sub rule (1) of this rule. (1B) In case of works contract falling under sub-rule (1A), tax shall be payable at the time of incorporation of goods in the execution of works contract by the contractor. (2) For the purpose of sub-rule (1), the charges towards labour, services and other like charges shall include- (i) labour charges for execution of works; (ii) charges for planning and architects fees; (iii) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract; (iv) cost of consumables such as water, electricity, fuel, etc. used in the execution of the works contract, the property in which is not transferred in the course of execution of a works contract; (v) cost of establishment of the contractor including cost of marketing, finance expenses and securities deposits to the extent it is relatable to supply of labour and services; (vi) other similar expenses relatable to supply of labour and services; (vii) profits earned by the contractor to the extent it is relatable to supply of labour and services subject to furnishing of a pr....
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....tile processing such as dying, fabrication, tailoring, embroidery and other similar activities where textile is supplied by the contractee Fifty percent 22 Electro plating, electro galvanizing, anodizing, powder coating and other similar activities Fifty percent 23 Re-treading of old tyres Forty Percent 24 All other contracts not specified from Sl. No. 1 to 23 above. Twenty percent * Twenty five percent of total value of the contract, excluding the cost of land transferred, if any, as determined under this Rule. (3) For the purpose of sub-rule (1), the cost of land, if any, in a civil works contract carried on by the builder for the intended purchaser, shall be determined in the following manner: (a) Where separate conveyance/sale deed of the land has been executed between the builder and the intended purchaser, the consideration amount of land stated in that deed; (b) Where separate conveyance/sale deed of the land has not been executed for transfer of land between the builder and the intended purchaser, then the value of land in the value of composite works contract inclusive of land may be arrived at on any of the foll....
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.... (inclusive of land and cost of construction) is Rs.3.60 crores. Difference of Rs.0.60 crore shall be divided in the ratio of 2:1; and thus, value of land for the purpose of this sub-rule shall be Rs.2.40 crores. Explanation 1: The term "Builder" for the purpose of this sub-rule means the person who undertakes the construction of property, either as owner of the land or under an agreement of power of attorney with the land owner or under some other arrangement, and transfers the property to some other person before completion of construction for a consideration, which may be received by the builder either as a composite sum or under separate agreements for land and construction. The term "builder" shall also include the land-owner(s) who transfers the property to the intended purchaser before completion of construction. Explanation 2: The term "intended purchaser" for the purpose of this sub-rule means the person who agrees to buy the property before completion of construction and pays the consideration, in full or part, before such completion. Explanation 3: For the purpose of this sub-rule, construction shall be deemed to be completed at the time of issuance of completio....
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....e inserted, namely:- "44A. A retail invoice issued under sub-section (4) of Section 50 of the Act by a dealer, who has elected to pay tax under section 16 of the Act (including schemes notified there under), besides, containing particulars specified in sub-section (5) of the said section, shall also contain the words 'Composition Dealer (Not eligible to charge VAT on Bill Amount)' at the top of the invoice.". 4. Amendment of rule 22.- In the principal Rules, in rule 22, for sub-rule (2), the following shall be substituted, namely.- (2) "A person required to pay security under sub-section 4 of section 60 for de-sealing or release of any premises including the office, shop, godown, box, locker, safe, almirah or other receptacle, shall furnish security of a sum equal to one per cent of the maximum of GTO of last three years or a sum equal to five lakh rupees, whichever is higher.". 5. Amendment of rule 23.- In the principal Rules, in rule 23, after sub-rule (2), the following shall be inserted, namely.- "(2A) The security required to be furnished by a person under sub-section 4 of section 60, shall be, at least 50% in the form of security specified at sl. no.1 of the 'T....
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.... 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 title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Third Amendment) Rules, 2013 (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of rule 3.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), for rule 3, the following shall be substituted, namely:- "3. Works Contract (1) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is the total consideration paid or payable to the dealer under the contract and exclude (i) (ii) the charges towards labour, services and other like charges; and the charges towards cost of land, if any, in civil works contracts, subject to the dealer's maintaining proper records such as invoice, voucher, challan or any other document evidencing payment of above referred charges to the satis....
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....erties, then circle rate for land and construction prevailing in that locality for other buildings or properties, in respect of which separate circle rates have been notified, shall be taken for the purpose of determination of value under this sub-rule. Provided further that the value of works contract under this sub-rule shall not be less than the circle rate of construction applicable on the date on which agreement between the land-owner and the contractor for the construction of property was executed. Explanations:- 1.- The term “contractor" for the purpose of this sub-rule shall include the builders, developers, collaborators and similar other persons by whatever name called. 2.- The taxable turnover in relation to contractor's share of construction for activity carried on by him for the intended purchaser shall be calculated separately as per sub rule (1) of this rule. (1B) In case of works contract falling under sub-rule (1A), tax shall be payable at the time of incorporation of goods in the execution of works contract by the contractor. Page 2 of 27 (2) SI. No. 1 2 For the purpose of sub-rule (1....
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....on plants and de-humidors. Supply and fitting of electrical goods, supply and installation of electrical equipments including transformers. Supply and fixing of furniture and fixtures, partitions including contracts for interior decoration and false ceiling. Labour, service and other like charges are percentage of total value of the contract Fifteen percent Fifteen percent Fifteen percent Twenty percent 13 Construction of Railway coaches and wagons on under carriages supplied by Railway. Twenty percent 14 Construction or mounting of bodies of motor vehicle and construction of trailers. Twenty percent 15 Sanitary fitting for plumbing and drainage or Twenty five percent sewerage. 16 Laying underground surface pipelines, cables or conduits. Thirty percent 17 Dyeing and printing of textiles. Thirty percent 18 Supply and erection of weighing machines and weighbridges. Fifteen percent 19 Painting, polishing and white washing. Thirty percent 20 Book-binding Fifty Percent 21 Textile processing such as dying, fabrication, tailoring, embroidery and othe....
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....share of the land shall also be Rs.3 crores (Rs. 1.5 crs. per flat if there are two intended purchasers). = (iii) In all other cases where clauses (i) and (ii) are not applicable, the value of land shall be determined on the basis of notified circle rates of land prevailing at the time of execution of agreement between the builder and the intended purchaser. Provided that where separate circle rates for land and construction have not been notified in respect of certain properties, then circle rate for land and construction prevailing in that locality for other properties in respect of which separate circle rates have been notified, shall be taken for the purpose of determination of value under this sub-rule. Provided further that where land has been valued at circle rate and the value of conveyance/sale deed with the intended purchaser exceeds the circle rate, then the difference between the two shall be proportionately divided between the value of land and the works contract (comprising material and services). For example, in case of composite works contract, circle rate of land is Rs.2 crore and circle rate of construction is Rs.....
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....the proportionate common constructed area attributable to it. Explanation 2.- Floor Area Ratio = Total constructed area/ Total plot Area (4) In the case of works contract of civil nature where only a part of total constructed area is being transferred, the deduction towards labour, services and other like charges mentioned in sub-rule (2) and input tax credit under section 9 shall be calculated on a pro-rata basis. Page 6 of 27 3. 4. 5. (5) Where an agreement is executed by the builder with the intended purchaser before completion of construction as referred in sub-rule (3), (i) total value of agreement, as reduced by cost of land, and amount of labour, services and like charges, determined in accordance with this Rule, shall be deemed to be taxable turnover of sale; (ii) tax shall be payable at the time of receipt of consideration, in whatever form or manner, from the intended purchaser in relation to (i) above; (iii) the builder shall be eligible to deduct labour, services, other like charges in relation to (i) above in the tax period when output tax becomes payable; and (iv) the builder may claim input tax credit ....
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.... (iii) Date of discovery of mistake or error Specify the reasons for revision R1 Tax Period From Dd mm yy dd mm yy R2.1 TIN R2.2 Dealer Full Name of R2.3 Address of Principal Place of Business R2.4 Mobile No. R3 Description of top items you deal in SI. No. Commodity Description of Code Goods Tax Rate Tax contribution (In order of volume of sales for the tax period or till the aggregate of sale volume reaches at least 80% - 1- highest volume to 5-lowest volume) 1 2 3 4 5 R4 Turnover details R4.1 Gross Turnover R4.2 Central Turnover R4.3 Local Turnover R5 Computation of output tax Turnover (Rs.) Output tax (Rs.) R5.1 Goods taxable at 1% R5.2 Goods taxable at 5% R5.3 Goods taxable at 12.5% R5.4 Goods taxable at 20% R5.5Works contract taxable at 5% R5.6 Works contract taxable at 12.5% R5.7 Exempted Sales (Tax Free) R5.8 Charges towards labour, services and other like charges R5.9 Charges towards cost of land, if any, in civil works contracts R5.10 Sale of Diesel & Petrol as have suffered tax in the hands of vario....
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....E NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R9 Balance brought forward from line R8 (Positive value of R 8) R9.1 Adjusted against liability under Central Sales Tax R9.2 Refund Claimed R9.3 Balance carried forward to next tax period Page 9 of 27 IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX (Also fill Annexure-2E) R10 Details of Bank Account R10.1 Account No. R10.2 Account type (Saving/Current etc.) R10.3 MICR No. R10.4 (a) Name of Bank (b) Branch Name R11 Inter-state trade and exports/ imports Inter-state Sales/Exports Inter-state Purchases/ Imports R11.1 Against C Forms (Other than Capital Goods) R11.2 Against C+E1/E2 Forms R11.3 Inward/outward Stock Transfer (Branch) against F Forms R11.4 Inward/outward Stock Transfer (Consignment) against F Forms R11.5 Own goods received/transferred after job work against F Forms R11.6 Other dealers goods received/returned after job work against F Forms R11.7 Against H Forms (other than Delhi dealers) R11.8 Against | Forms R11.9 Against J Forms R11.10 Exports to / Imports from outside India R11.11 Sale of Exempted Goods (Sche....
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....turned [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 date of cancellation of registration (Section 23) A1.8 Other adjustments, if any (specify) Total A2 Total net increase / (decrease) in Output Tax (A-B) A3 Adjustments to Tax Credits Nature of Adjustment A3.1 Reduction in Input Tax Credit due to sale of goods at price lower than the purchase price [Section 10(5)] A3.2 Receipt of debit notes from the seller [Section 10(1)] A3.3 Receipt of credit notes from seller [Section 10(1)] A3.4 Goods purchased returned or rejected [Section 10(1)] A3.5 Change in use of goods, for purposes other than for which credit is allowed [Section 10(2)(a)] A3.6 Change in use of goods for purposes for which credit is allowed [Section 10(2)(b) A3.7 Tax credit disallowed in respect of stock transfer out of Delhi [Section 10(3)] A3.8 Tax credit for Transitional stock held on 1st April 2005 (Section 14) A3.9 Tax credit for purchase of Second-hand goods (Section 15) A3.10 Tax credit for goods he....
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....6 7 8 9 10 * Car, Buses, Helicopter, Generators, Motors, Air Conditioners, Coolers, Hospital Equipment, Earthmoving Equipment, Tents, ATMs, Computers, Manufacturing Machines, Public Addressing System, Projectors, Others (Please Specify) Annexure 1C Additional Information relating to sale against Form -H to Delhi dealers As on date, total tax liability on account of non-submission of 'H' Form(s) for penultimate exports made to exporter(s) in Delhi, pertaining to previous tax periods, as per details below: Quarter Sale Amount Applicable Rate of Tax Tax Amount Page 12 of 27 Detail of 'H' Forms pertaining to previous tax period to be filed along with DVAT-56: Quarter Sale Amount Applicable Rate of Tax Tax Amount Annexure 1 D Tax rate wise details of Stock in hand as on 31st March (to be filled with 2nd quarter return) TIN: Rate 0% 1% 5% 12.5% 20% Total (Year) Amount Annexure - 2A (See instruction 6) SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER (Quarter wise) (To be filed along with return) Name of the Dealer: Purchase for the Tax Period: From t....
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.... Sale for the Tax Period: From to TIN: Address: Summary of Sales (As per DVAT-31) (All amounts in Rupees) Sr No. Quarter & Year Buyer's TIN/ Embassy/Organisation Buyer/Embassy/Organisation Name Tax Rate (DVAT) (for all columns) 1 2 Regn. No. 3 4 5 Turnover of Inter-State Sale/Stock Transfer / Export (Deductions) Expor t Hig h Own goods Other dealers' Sea Sale transferre d for Job Work against F- Form goods after Job work against F- Form returned Stock transfer (Branch Stock transfer (Consignme Sale against H-Form Sale Sale Sale Sale Sale Sale agains agains t I- t J- against of C+E- S s of Ехе cover Good ed S nt) against Form Form I/E-II mpte unde Outsi against F- Form F- Form d r de Goo provi Delhi ds so to (Sec. [Sch. [Sec. I] 9(1)] Read 6 8 10 12 13 14 with Sec. 8(4)] $7990 NR11 15 16 17 18 Page 14 of 27 Turnover of Inter-State Sale (Taxable) Turnover of Local....
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....r the DVAT Act and/or CST Act. b) Please furnish details of objections/ appeal filed, if any 2. (a) Date of Enforcement Survey, if any (b) Any notice in DVAT-37 issued for audit, special audit during the tax period. 3. a) Whether all requisite statutory forms filed. b) Are you willing to wait for refund till all statutory Forms are CLAIMANTS INPUT Period Outstanding Amount DST DVA CST Act T Act Act 1. 2. 3. Objection No./Appeal No. (whichever is applicable) Outsta nding deman Period to which demand Whether stay granted DVAT High Supre d pertains Appell ate Tribun al Court me Court dd/mm/yyyy Yes ☠No ☠Yes_ No Page 16 of 27 received? Yes No c) Are you willing to surrender proportionate refund against statutory form yet to be received? 22 8. Amendment in Form DVAT-17 In the principal Rules, in forms appended thereto, for Form DVAT-17, the following shall be substituted, namely:- 66 Department of Trade and Taxes Government of NCT....
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.... Designation/Status Place Date Day Month Year PART B – For Works Contractors u/s 16(12) R1 Tax Period From T O dd mm yy 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 SI. No. Description of Composition Scheme Composition Tax Rate Page 18 of 27 aggregate of sale volume reaches at 1 least 80% (In order of volume of turnover for the 2 tax period 1-highest volume to 3- lowest volume) R4 Gross turnover R5 Computation of composition/output tax R5.1 Composition at 1% R5.2 Composition at 2% R5.3 Composition at 2.5 % R5.4 Composition at 3 % R5.5 Composition at 6% R5.6 Goods Taxable at 5% (sale of scrap/capital assets etc). R5.7 Goods Taxable at 12.5% (sale of scrap/capital assets etc). 3 Turnover (Rs.) Composition/output tax (Rs.) R5.8 composition / output Tax Sub Total (R5.1 to R5.7) R5.9 Amount of tax computed on the turnover mentioned in CC-01, at the lesser of the compo....
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....der 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) (All amounts in Rupees) Page 20 of 27 S.No. Quarter & Seller's Year ΤΙΠ1 2 3 Seller's Rate of Tax under DVAT Act and Name applicable rate of composition if works executed contractor. 4 through 5 sub- Purchases against tax invoice/retail Exempted goods Turnover of Purchases in Delhi Purchases from contract Works ....
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....Purchase Purchases against H- Form (other than Delhi dealers) Inter-State Purchase/Stock Transfer/Import not eligible for credit of input tax Inward without Forms Inward Stock Own Stock Transfer goods Transfer (Consignment receiv (Branch) ) against F- ed against F- Form Form Other dealers goods received for job work against F-Form back after job work again st F- Form _6_7_8____ 9 10 11 12 13 14 15 Page 22 of 27 Local Purchases not eligible for credit of input tax Purchase Purchases Purchase Purchase of Purchase of From from of Non- Unregistere Compositio creditable d dealer In Dealer goods(Sc hedule- VII) Purchas Purchase Purchase e of Tax of labour against tax free & invoices not goods services eligible for ITC related to Works Purchase * Goods against retail invoices dealers Purchase of Petrol & from Delhi Capital Goods Diesel from (Used for Oil Marketing against Form- manufacturin Companies in H g of non- Delhi creditable Contract 16 17 18 19 20 21 22 23 24 goods) 25 ....
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..../ Export (Deductions) Expor Hig Own Other Stock Stock t h goods dealers' transfer transfer Sale against Sale agains Sale Sale Sale Sale Sale agains against of S s of Sea transferre goods (Branch (Consignme H-Form t I- t J- C+E- Exe cover Good ed Sale d for Job S returned nt) against Form Form I/E-II mpte unde Outsi Work against F- after Job work against F- Form d r de F-Form Goo provi Delhi Form against F- ds so to (Sec. Form [Sch. [Sec. 4) I] 9(1)] Read with Sec. 8(4)] 6 7 8 9 10 11 12 13 14 15 16 17 18 Turnover of Inter-State Sale (Taxable) Rate of Sale against Tax (CST) C-Form Capital Goods sold excluding sale of capital against C- Forms Sale witho ut forms r Tax Turnove Turno (CST ver Turnover of Local Sale Out Charges put (Goods) (WC) Tax Charges Sale towards towards agai Sale of Petrol/Di labour, cost of nst ....
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.... Government Name and In case addres s of the Bank of book adjust- ment, mention the bill Treasury 1 2 3 4 5 6 7 8 9 10 no. and PAO No. 11 awar-ded to the e Value of cont-ractor contract executed by the contractor up to the quarter 5. List of all contracts awarded and executed during the quarter: It has been pointed out Name & Contrac- Value of cont-ract Cumulativ Address of tor's TIN Contractor Single project sub Supply contract Amou Tax Site address divided into two es) separate contracts i.e. where for supply and labour to the work one contractor is being Amount of execu- Start date of contract Labour ted contract nt rate End date of contract Value of goods supplied free of cost by the contractee which is deductible from the bill of the contractor 1 2 3 456789 10 11 Page 26 of 27 6. 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. ....