Clarifications for filing online return

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....een given for 2nd quarter return of 2013-14 only. However, non-filing of this block after the extended date shall involve imposition of penalty under section 86 of the DVAT Act, 2004. 2. Filling up tax contribution in block R3 of DVAT return filed in Form DVAT-16 is being made non-mandatory for the 2nd quarter return of 2013-14 only. In future, information would need to be supplied while 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-1100....

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....turn of Sales Tax payable for the quarter under the Central Sales Tax Act, 1956 ☐ / 1 / 1 To / / R1 Tax Period From dd R2.1 TIN R2.2 Full Name of Dealer R2.3 Address mm yy dd R2.4 Mobile No. R3 Description of top Sl. Code Description Rate to tax items you deal in (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) No. 1 2 3 4 5 R4 Turnover details R4.1 Gross Turnover R4.2 Local Turnover R4.3 Central Turnover R5 Less: Value of goods returned for sales made during the current tax period R5.1 Net turnover (Central)(R4.3 – R5.0) R6 Deductions Claimed mm yy % of sale volume Rate of tax Turnover (Rs.) R....

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.... 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 of DVAT Act] R7.7 Turnover of 20% Goods sold without C-Form [Fourth Schedule of DVAT Act R7.8 Total (R7.1 to R7.7) R7.9 Less: Amount of tax on value of sold goods return under CST Act, for the previous tax periods but not older than six months R7.10 Balance Tax Payable (R7.8-R7.9) R7.11 Balance carried forward from previous tax period R7.12 Adjustment of Excess Tax Credit DVAT under towards CST liabil....

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....charged and cash discount allowed according to ordinary trade practices should not be included in the Central Turnover. 5. The value of goods returned for sales made during the current tax period should be shown in R5 and the amount of tax on value of sold goods returned under CST Act, for the previous 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 Docu....

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....ble R7.4 Less : Tax deducted at source (attached No. of TDS certificates in original) R7.5 Balance payable (R7.1+R7.2+R7.3-R7.4) R7.6 Less : Amount deposited by the dealer (attach proof of payment) S. No.Date of depositChallan No.Name of Bank and BranchAmount R8 Net Balance* (R7.5-R7.6) * 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 R8 IS NEGATIVE, PROVIDEDETAILSINTHISBOX Balance brought forward from line R8 R9.1 Adjusted against liability under Central Sales Tax R9.2 Refund Claimed R9.3 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE DETAILS IN THISBOX R10 Details of Bank Account R10.1 Account No. R10.2 Account type (Saving/C....

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....tments to Output Tax Nature of AdjustmentIncrease 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)(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 the date of cancellation of registration (Section 23) A1.8 Others adjustments, if any (specify) Total A2 Total net increase / (decrease) in Output Tax (A-B) A.3 Adjustments to Tax Credits Nature of AdjustmentIncrease in Tax Credit (C)Decrease in Tax Credit (D) A3.1 Tax credit carried forward from previous tax period A3.2 Receipt of de....