Clarifications for filing online return

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....le filing the return. This issues with the prior approval of Commissioner, Value Added Tax. (Sanjeev Ahuja) Special Commissioner (Policy) ============= 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(6)/Fin.(Rev-I)/2013-14/dsvi/499 No.F.3(6)/Fin.(Rev-I)/2013-14 NOTIFICATION -- Dated the 04.07.2013 In exercise of the powers conferred by sub- sections (3) and (4) of section 13 of the Central Sales tax Act, 1956 (Act No. 74 of 1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely: 1. (1) RULES Short title and commencement These rules may be called the Central Sales Tax [(Delhi) (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 Central Sales Tax (Delhi) Rules, 2005, hereinafter referred ....

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....es covered under proviso to [Sec.9(1)] Read with Sec.8(4)(a)] R6.8 Sales of Goods Outside Delhi (Sec.4) R6.9 Sale to S.E.Z. against Form I [Sec.8(6) to 8(8)] R6.10 Job work, labour & Services charges for works contracts not amounting to sales but included in the Central Turnover R6.11 Total deductions claimed [R6.1(4) to R6.10) R6.12 Balance Total Taxable turnover of Inter State Sales (R5.1-R6.11) R7 Calculation of Rate Turnover Tax Payable Tax for the Quarter of Tax R7.1 Turnover of 2% Goods sold against C-Form [Goods specified in Schedule III of DVAT Act (i.e.@5%)] R7.2 Turnover of 2% Goods sold against C-Form [goods not specified in any of the Schedules of DVAT Act (i.e.@ 12.5%)] R7.3 Turnover of 2% Goods sold against C-Form [Fourth Schedule of DVAT ACT (i.e.@20%)] R7.4 Turnover of 1% Goods (specified in Schedule II of DVAT Act) R7.5 Turnover of 5% Goods sold without C-Form [Goods specified in Schedule III of DVAT Act ] R7.6 Turnover of 12.5% Goods sold without C-Form [goods not specified in any of the Schedules o....

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....revious tax periods, but not older than six months, should be reflected in R7.9. 6. Sale against H Forms under section 5(3) under the Central Sales Tax Act should be reported in R6.1(3). The sales made against H Form by a Delhi dealer to the Exporter in Delhi should be reported in Form DVAT-16.”. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Ravinder Kumar) Dy. Secretary (Finance)-VI Document 2 Department of Trade and Taxes Government of NCT of Delhi Refund Claimed? Original / Revised If revised (i) Date of filing original return (ii) Acknowledgement/ Receipt No. (iii) Date of discovery of mistake or error Attach a note explaining the revisions Yes No Form DVAT 16 [See Rule 28 and 29] Delhi Value Added Tax Return R1 Tax Period From / / To / / dd mm yy dd mm yy R2.1 TIN R2.2 Full Name of Dealer R2.3 Address R2.4 Telephone No. R3 Description of top 3 items you deal in 1 Code: (In order of volume of sales for the tax period. 2 Code: 1-highest volume to 3-lowest volume) 3 Code: R4 Turnover details Gross Turnover Turnover (Cental) Turnover (Lo....

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....aled therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year Instructions for filling Return Form 1. Please complete all the fields in the form. 2. State 'N/A' in any fields which is not applicable to you. 3. Return has to be filed within the time limit prescribed in rule 28 of the DVAT Rules. 4. Each page of the return form shall be signed by the authorised signatory. 5. For reporting adjustments, please use the following convention : a. Any amount that decreases the output tax or tax credits should be entered as a negative amount with a negative sign (-) before it. b. Any amount that increases the output tax or tax credit should be entered as a positive amount. Annexure (To be attached with the return where adjustments in Output Tax or Tax Credits are made) A1 Adjustments to Output Tax Nature of Adjustment Increase 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)(....