AI Drafter 
TaxTMI 
TaxTMI 
Application for Registration under Delhi Value Added Tax Act, 2004
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....zette. 2. Amendment of rule 4A.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules) in rule 4A, in- (i) sub-rule (a), for the word "five", the word “ten" shall be substituted; (ii) 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:- " 1. Full Name of Applicant Dealer (Business Name) Department of Trade and Taxes Govt. of NCT of Delhi FORM DVAT-04 [See Rule 12] PART-A Application for Registration Under Delhi Value Added Tax Act, 2004 1A. Ward No. Page 1 of 28 2. Nature of Business ☠Man ufac Wholesal e Trader Retail Trader ☠Right to ☠Work S Use/Lease Contr actor turer (Lessor) (Check all applicable) ☠Expo rter ☠Importer Others (specify) Interstate ☠Seller Interstate Purchase r 3. Constitution of Business Proprietorship (Check one as applicable) ☠Partners....
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....5 Commodity Code 16. Details of all Bank Accounts Name of Bank Account Number IFSC Code Address of Bank 1. 2. 3. 4. 5. 17. Number of persons having interest in business 18. Number of managers (also please complete Part B for each such person) 19. Number of authorised signatories (also please complete Part D for each such person) First Name Middle Name Surname 20. Name of Manager | 2 3 21. Name of Authorised First Name Middle Name Surname Signatory* * Please complete Part D 22. Counsel Name First Name Middle Name Surname 22A. Counsel Mobile Number 22B. Counsel Email ID 22C Status - Advocate/CA/STP Page 3 of 28 23. 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-04 PART-B Please affix a passport size photograph of the person whose particulars are being given in this form Particulars of Person [Proprietor/Karta/ Partners/ Directors in the Business / ....
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....de Email Id ☠Corporate office ☠Accounts Office ◎ Other place of business Mobile Number Telephone Number Area( in Sq. Mts) Open Area Covered Area Fax Number Date of establishment VAT/CST registration number(TIN) (if place of business is situated outside Delhi) 1 Day Month Year Page 5 of 28 Type ☠Godown / ☠Factory Warehouse Address Ward No. ☠Shop Corporate office ☠Accounts Office Building Name/ Number Area/Road Locality/Market Distt. State Pin Code Email Id Mobile Number Telephone Number Area( in Sq. Mts) Open Area Fax Number Date of establishment VAT/CST registration number(TIN) (if place of business is situated outside Delhi) Туре Godown / Warehouse Factory Address Covered Area Day Month Year ப Other place of business ☠.Shop Corporate office Accounts Office ☠Other place of business Ward No. Building Name/Number Area/ Road Locality/Market Distt. State Pin Code Email Id Mobile Number Telephone Number Fax Number Area (in Sq. Mts) Date of establishment VAT/CST registration number(TIN) (if place of business is situated outside ....
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.... my acts shall be binding on the business. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year Instructions for filling Registration Form (DVAT-04) (For details refer to Section 19 and Rule 12) 1. Please fill in all the details in CAPITAL letters. 2. Please note that you are mandatorily required to register if: (i) your turnover at any time during a financial year exceeds taxable quantum; or 3. (ii) you are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 1956 ("Taxable quantum' is Rs. 20 lacs except in the case of an importer where it is NIL) Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, 2004. 4. For field 2, an "importer" means - 5. (i) a person who brings his own goods into Delhi; or (ii) a person on whose behalf another person brings goods into Delhi; or (iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956, the person in Delhi to whom the goods are d....
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.... Method of Calculating Security Amount (Rs) 1,00,000 Rebate (Rs) Prescribed Security Amount Reduction sought (Maximum reduction available Rs. 50,000) 1 Proof of ownership of principal place of business 30,000 2 Proof of ownership of residential property by proprietor/ managing partner 20,000 3 Copy of passport of proprietor/ managing partner 10,000 4 Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department 10,000 5 Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 10,000 6 Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 5,000 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 th....
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....e the dealer fails to submit Form DVAT-56 and/or to obtain the acknowledgment, it shall be construed that no return has been furnished by the dealer for that tax period; PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class or classes of dealers from furnishing acknowledgment in Form DVAT-56 along with documents stated in sub-Rule-(3A), if the return under this rule is furnished with digital signatures, in accordance 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.". Page 10 of 28 (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....
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....te sheets wherever necessary. Enclosed: Copy of the challan for payment of tax deducted and TDS certificates 13. - Insertion of New DVAT Form 45A In the principal Rules, in forms appended thereto, after Form DVAT -45, the following DVAT Form shall be inserted, namely:- " Department of Trade and Taxes Government of NCT. of Delhi Form DVAT 45A [See Rule 59] Application for Cancellation/Amendment(s) in particulars subsequent to allotment of Tax Deduction Account Number (TAN) under Delhi Value Added Tax Act, 2004 Type of Applicatin (tick ☑ as applicable) Date of amendment /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. 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 deduction of Tax 3. Address for 4. TIN, if registered. Building Name/ Number Area/ Road Locality/Market Pin Code Mobile Number Fax Number e-mail Cancellation Page 12 of....
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....have suffered tax in the hands of various Oil Marketing Companies in Delhi. R5.7(2) Sales within Delhi against Form 'H' R5.8 Output Tax before adjustments Sub Total R5.9 Adjustments to output tax (Complete Annexure and enter Total A2 here) R5.10 Total Output Tax (R5.8 + R5.9) Page 14 of 28 Total A2 from Annexure from 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' Purchases (Rs.) Tax Credits (Rs.) R6.3 Tax credit before adjustments Sub Total Total A4 from Annexure R6.4 Adjustments to tax credits (Complete Annexure and enter Total A4 here) R6.5 Total Tax Credits (R6.3 + R6.4)) from % if payable R7.1 Net Tax R7.2 Interest @ R7.3 Penalty, if payable R7.4 Tax deducted at source website) w....
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....xure attached to DVAT-16 will only be populated on the basis of data transmitted online in Annexure 2C. (b) Data in field A1.1, A1.2, A1.3, A1.4 and A1.8 in annexure 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 con....
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....9(9)(a)]. A3.14 Second or Third instalment of balance tax credit on capital goods. [Section 9(9)(a)] Page 17 of 28 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 Value of works contract payments received during the tax period. W.1 Value of works contract billed during the tax period. W.2 W.3 W.4 Details of Deductions: W.4(1) Gross Turnover (without claiming any deduction) 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 Total Total Details of assets Total Details of receipts Remar No. of value purchased purchas....
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....Note: Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter Signature of Dealer / Authorized Signatory Page 19 of 28 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) S. No. Quarter Year & Buyer's ΤΙΠBuyer's Name Rate of Tax on the Item under Delhi Value Added Inter-state Branch/ Consignment (All amounts in Rupees) Export High out of Sea India Sales Transfer Tax Act, 2004 1 2 3 4 (0, 1, 5, 12.5, 20) (%) 5 6 7 8 Interstate Sales Goods Type Form C/H/I/J/E1/E 2/None Rate of Tax Sales Price (Excluding CST) Central Sales Tax Total Capital Goods Others 1 9 10 11 12 13 14 Local Sales Type of Sale Rate of Tax Sales Price (Excluding VAT) Output Tax Total (including VAT) Sale of Goods/ from contractor sub- (Works Contract) 15 16 17 18 19 Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi 20 Note: Data in respect of unre....
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....Outstand No./Appeal -ing No. demand (whichever is applicable) Period to which demand Whether stay granted DVATAT High Court Supreme Court pertains 3. Details of surety / Bank Guarantee(BG) filed. Amount Type of Guarantee Valid till (date) Dealer Surety Bank Guarantee Cash 4. a) Whether all statutory forms requisite filed for ☠Yes ☠No 5. concessional sales? b) Is DVAT 51 filed? c) Is CD1 filed? d) Details of forms/declarations. ☠Yes ☠No ☠Yes ☠No pending Sale against Amount of Total Sale Amount of Forms/Dec Amount of larations furnished Forms/Dec- larations Return periods for which forms Pending are pending e) Whether outside branch/consignment agent to which goods have been transferred declared to department? a) Are you willing to wait for refund till all statutory Forms are received? b) Are you willing to surrender proportionate refund against statutory form yet to be received? 'C' Form 'F' Form 'H' Form 'I' Form ☠Yes ☠No ☠Yes ☠No ☠Yes ☠No 6. Total value of purchases covered under schedule VII of DVAT Act 2004 (e.g. automobile....
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.... Date Amount - [R5.9 (R5.10 + R5.11+R5.12)] R5.13 Net Tax R5.14 Interest, if payable R5.15 Penalty, if payable R5.16 Balance Payable (R5.13 + R5.14 + R5.15) R5.17 Less: Amount deposited by the dealer (attach proof of payment with Form DVAT-56) S.No Date of deposit Challan No. Name of Bank and Branch Amount R7 Net Balance* (R5.16- R5.17) * 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 R7 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R8 Balance brought forward from line R7 (Positive Value of R7) R8.1 Refund Claimed R8.2 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX R9 Details of Bank Account R9.1 Account No. R9.2 Account type (Saving/Current etc.) R9.3 MICR No. R9.4 (a) Name of Bank (b) Branch Name R10 Turnover of purchases in Delhi R10.1 Goods taxable at 1% R10.2 Goods taxable at 5% R10.3 Goods taxable at 12.5% R10.4 Goods taxable at 20% (Rs.) Page 24 of 28 R10.5 Works contract taxable at 5% R10.6 Works contract taxable at 12.5% R10.7 Exempted purchases R10.8 Purchases from un-registered dealers R11 Inter-state pur....
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.... 11 12 13 14 15 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each quarter. Annexure - 2B (See instruction 4) SUMMARY OF SALE REGISTER (Quarter wise) (To be filed along with return) Signature of Dealer / Authorized Signatory TIN: Address: Name of the Dealer: Sale for the tax period: From to Summary of Sales (As per DVAT-31) (All amounts in Rupees) Details of Composition Transaction / Works Contract Executed S. No. Quarter & Year ΤΙΠBuyer's Buyer's Name Category of Contract (if Rate of Composition Turno Comp Form Date ver ositio DVAT applicable) n Tax 43 ID No. 1 2 3 4 5 6 7 8 9 10 Local Sale of Scrap/Capital Goods etc. (See sl. no.9 of modalities of composition scheme) Sale Price (Excluding VAT). 11 Rate of Tax 12 Output Tax 13 Signature of Dealer/ Authorised Signatory Page 26 of 28 17. " Insertion of New DVAT Form 56 - In the principal Rules, in forms appended thereto, after Form DVAT-55, the following DVAT Form shall be inserted, namely:- Refund Claimed? ☠Yes ☠No Ward No. Original/Revised 1. TaxPeriod 2. TEE 3. Fur Name of Dealer 4. Address ....
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....rnment of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 4. The Principal Secretary (Finance), Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. Government of NCT of 5. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi. 6. The Secretary (Taxation), L-Block, Vikas Bhawan, New Delhi. 7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. 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) Page 28 of 28 Document 2 Department of Trade and Taxes Government of NCT of Delhi Form DVAT 04 - Cover Page [See Rule 12] Application for Registration under Delhi Value Added Tax Act, 2004 Checklist of Supporting Documents Please tick as applicable Manda....
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.... preceding financial year Rs. (b) Expected turnover in the current financial yearRs. 7. Date from which liable for registration under Delhi Value Added Tax Act, 2004// DayMonthYear 8. Permanent Account Number of the applicant dealer (PAN) 9. Registration number under Central Excise Act (if applicable) 10. Principal Place of BusinessBuilding Name/ Number Area/ Road Locality/ Market Pin Code Email Id TelephoneNumber Fax Number 11. 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 12. Number of additional places of business within or outside the state (also please complete Part C) Factory Other place(s) of business Shop 13. Details of main Bank AccountAccount Number MICR Number Name of Bank Address of Bank 14. Details of investment in the business (details should be current as on date of application)Own Capital(Rs.) Loans from Banks (Rs.) Other loans and borrowings (Rs.) Plant & Machinery (Rs.) Land & Building(Rs.) Other assets & investments (Rs.) 15. Description of top 5 items youDescription of itemsCommodity Code deal or propose ....
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....Full Name (first name, middle, surname) Designation/Status Place Date / / Day Month Year Form DVAT 04 PART - C Details of additional places of business 1. Full Name of Applicant Dealer 2. Details of Additional Places of Business (attach additional sheets if required) Type Godown / Warehouse FactoryShopOtherplaceof business AddressBuilding Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Telephone Number Fax Number Date of establishment// DayMonthYear State local sales tax/VAT/CST registration number (if place of business is situated outside Delhi) Type Godown / Warehouse FactoryShopOtherplaceofbusiness AddressBuilding Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Telephone Number Fax Number Date of establishment// State local sales tax/VAT/CST registration number if place of business is situated outside Delhi) Type Godown / Warehouse FactoryShopOtherplace of business AddressBuilding Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Telephone Number Fax Number Date of establishment// Day Month Year State local sales tax/VAT/CST registration number if place of business is situated outside Delh....
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....on Form (DVAT-04) (For details refer to Section 19 and Rule 12) 1. Please fill in all the details in CAPITAL letters. 2. Please note that you are mandatorily required to register if : (i) your turnover at any time during a financial year exceeds taxable quantum; or (ii) you are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 1956 ('Taxable quantum' is Rs. 10 lacs except in the case of an importer where it is NIL) 3. Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, 2004. 4. For field 3, an "importer" means - (i) a person who brings his own goods into Delhi; or (ii) a person on whose behalf another person brings goods into Delhi; or (iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956, the person in Delhi to whom the goods are delivered 5. The application for registration under this Act should be filed within thirty days from the date of person becoming liable for payment of tax. 6. For field 8, if the business does not have a PAN, then p....