Amendments in Delhi Value Added Tax, 2005
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....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 title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2015. (2) They shall come....
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.... 9, the following instruction shall be inserted, namely:- "10. All dealers conducting sales through web portals / e-platforms of other e-commerce companies / firms are required to furnish details of such sales in Annexure IE. In case of making sales through more than one e-commerce company / firm, separate formats in Annexure 1E are to be filed for each of the e-commerce company / firm. It ....
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.... web portals Name and EC-I Enrolment ID of the e-Commerce Company/firm** Name EC-I Enrolment ID Local Sales Central Sales Tax rate Turnover (Rs.) Tax rate Turnover (Rs.) Nil (Exempted) Nil (Exempted) 1% 1% 5% 5% 12.5% 12.5% 20% 20% Other (please specify) Against Form 'C' Other (please specify) Other (please specify) Total Total *All the sales in Annexure IE have to be man....
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