Delhi Value Added Tax (Amendment) Rules, 2016

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....ndment) 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 be entered in one row for a quarter. However, person wise details ....

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.... 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 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 be entered in one row for a quarter. However, pe....