Delhi Value Added Tax (Amendment) Rules, 2016

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....be called the Delhi Value Added Tax (Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of Forms.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), in the Forms appended thereto,- (1) In Form DVAT 16- (a) in the Instructions appended to field R12, for the Instruction at SI. No. 4, the following Instructions shall be substituted, namely "Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained In Form DVAT-30 and 31 OR (II) quarter wise and dealer wise summary of purchase and sales In Annexure-2A and 2B appended to this Form. Purchase/Sale made from un-registered dealers may b....

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...." Description of goods/items Goods Item code 5A 5B "; and  (iii) for the footnote appended to the Table, the following footnote shall be substituted, namely:- "Note :- Data In respect of sales to unregistered dealers (except where PAN of buyer is obtained) may be consolidated tax rate wise for each Quarter. Data of Embassies/Organisations listed in Sixth Schedule shall be provided entity wise.". (2) In Form DVAT 17- (a) in the instructions appended to field R11, for the Instructions at SI. No. 4, the following  Instructions shall be substituted, namely :- "Transmit (1) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 and 31 OR (ii) quarter wise a....

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.... 4B     "; and  (3) In form DVAT 30, in the Table, after Column 5 and before column 6, the following columns shall  be inserted, namely:- " Description of goods/items Goods Item code 5A 5B     "; (4) In Form DVAT 31, in the Table,- (a) In the title row, for the title In column 3, the following title shall be substituted, namely :- "Buyer's TIN/Embassy/Organisation Regn. No./PAN/GEID"; and (b) after column 5 and before column 6, the following columns shall be inserted, namely: " Description of goods/items Goods Item code 5A 5B     "; By order and in the name of the Lt. Governor of  the N....