DVAT - Date for filing of Return for 1st Quarter of FY 2013-14 extended till 29.08.2013

In partial modification to this department's Circular NO.7 of 2013-14 on the subject cited above, and in exercise of the powers conferred under Rule 49A of DVAT Rules, 2005, the last date of filing of return, excluding Annexure 2C and Annexure 20, for the quarter ending 30/06/2013 for dealers, including composition dealers, is extended to the following dates:

• Last Date for Filing Online Return - 29.08.2013
• Last Date for Filing of Hard Copy of Online Return - 31.08.2013

DVAT - Rate of VAT on cups/glasses of paper containing Printed Name

IN THE OFFICE OF COMMISSIONER

DEPARTMENT OF TRADE AND TAXES

GOVERNMENT OF N.C.T. OF DELHI

VYAPAR BHAWAN, NEW DELHI

No.336/CDVAT/2013/ 183

Dated: 18-7-2013

G.K. Malhotra

F-1/29 B, Hari Nagar,

New Delhi-110064

ORDER

Present for the Applicant : Sh. Jagmohan Singh, CA

Present for the Department : Sh. T.C. Sharma, Departmental Representative

The above named applicant filed an application on 24.5.2013 under section 84 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the “said Act”) and the question put up for determination under the aforesaid provision of law is as under: -

“What is the rate of DVAT on cups/glasses of paper containing printed name?”

DVAT - Filing of Stock Statement for Dealers having GTO less than 1 Crore extended till 19.08.2013

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.7(433)/Policy-II/VAT/2012/Part File/565-576                                                 Dated: 02/08/2013

NOTIFICATION

In partial modification of Notification No.F.7(433)/Policy-II/VAT/2012/Part File/353-364 dated 28/06/2013, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section(1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of stock statement in Form Stock-1 online for the stock available on 31st March, 2013 to the following date:

Submission of DVAT Form T2 deferred till any further Notification

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.7(433)/Policy-II/VAT/2012/530-541                                                                 Dated: 29-07-2013

NOTIFICATION

In exercise of the powers conferred. under sub-section (1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, Form T-2 was prescribed for dealers (except the dealers exclusively dealing in tax free goods) whose gross turnover exceeded Rs. 10 crore during the year 2011-12 orany.future date on which the dealer attains the lower limit of GTO of Rs. 10 Cr., vide notification No. F.7(433)/Policy-111VAT/2012/180-190 dated 17.05.2013. to file online information on the goods being imported, but before entry of such goods, into the Territory of Delhi.

Date of Filing of Form DP-1 Extended as per the GTO of the dealer in the FY 2012-13

Notification

In partial modification of Notification No. F.3(352)/Policy/VAT/2013/231-241 dated 28.05.2013 regarding submission of information online in Form DP-1, I, Prashant Goyal, Commissioner, Value Added Tax, Government of NCT of Delhi, in exercise with power conferred on me by sub-section (1) read with sub-section (2) and (3) of section 70 and sub-section (2) of section 59 of the Delhi Value Added Tax Act, 2004, hereby direct that the information in online Form DP-1, shall be submitted by the dealers as per following schedule:-

Only "Online Applications" would be acceptable for DVAT Registration w.e.f. 1st July 2013

Notification

I, Prashant Goyal, Commissioner, Value Added Tax, Delhi, in exercise of the powers conferred on me by sub rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005, hereby direct that, with effect from 1st July, 2013, the application for registration in Form DVAT-04 under section 19 of the Delhi Value Added Tax Act, 2004, shall be submitted online by the applicant dealer on the departmental website. 'Further, such dealer shall also submit a hard copy of the application with supporting documents, within three working days of electronic filing of such application, in the concerned ward.

Due Date to File Form DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 27/05/2013

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPRTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002

No.F.3(33)/P-II/ VAT/ Misc./2006/168–178 Dated: 09-5-2013

ORDER

In continuation of order No.F.3(33)/P-II/VAT/Misc./2006/54-64 dated 10/04/2013, and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, sub-section (2) of section 9 of the Central Sales Tax Act, 1956 and sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules; 1957, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby, extend the time limit prescribed in-
(a) Sub-rule (1) of Rule 67 of the Delhi Value Added Tax Rules, 2005 and Rule 4 of the Central Sales Tax(Delhi) Rules, 2005 for furnishing of reconciliation return in Form DVAT-51; and,
(b) Sub-rule (5) of Rule 5, clause (a) of sub-rule (3) of Rule 6, clause (a) of sub-rule (5) of rule 7, sub-rule (2) of rule 9, rule 68 and sub-rule (2) of rule 6A of the Central Sales tax (Delhi) Rules, 2005 and sub-rule (10) of rule 12 of the Central Sales tax (Registration and Turnover) Rules 1957, for furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-I' or 'E-II', 'F', 'I', 'J', and 'H' respectively, as per the following time schedule for the year 2011-12:-

Exemption/Refund of VAT for official purchases of Embassy and personal purchases of diplomats of REPUBLIC OF TAJIKISTAN, New Delhi

NOTIFICATION

No.F.5(54)/Policy-II/VAT/2012-13/ : WHEREAS the Ministry of External Affairs, Government of India, in accordance with the principle of reciprocity have requested the Government of National Capital Territory of Delhi to exempt/refund of VAT in favour of official purchases of the Embassy of the Republic of Tajikistan in New Delhi and personal purchases of its diplomats vide their letter No.D-II/451/12(17)/2009 dated 07/03/2013.

And, whereas, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, am of the opinion that it is expedient in the public interest to do so.

Now, therefore, in exercise of the powers conferred by sub-section (2) of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), I hereby make the following amendments in the sixth schedule of the said Act namely:

AMENDMENTS

In the Sixth Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), in the entry at Sl.No.1 in Part-A, a new sub-entry after serial No.(96 B) shall be inserted namely:-

“(96 C) REPUBLIC OF TAJIKISTAN, New Delhi for exemption/refund of VAT in favour of official purchases of its Embassy and personal purchases of its diplomats”.

(PRASHANT GOYAL)

COMMISSIONER, VALUE ADDED TAX

Filing of online DVAT Returns for March, 2013 and Fourth Quarter 2012-13 is extended

In order to facilitate the filing of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules, 2005, the last date of online filing of return for monthly dealers and composition dealers, for the return due on April 25, 2013, is hereby extended up to 01.05.2013. The last date of filing of hard copy of the return for the above tax period is also extended up to 06.05.2013.

DVAT - No security, who apply online for registration with Department up to the 30th of June, 2013

No.F.7(453)/Policy/VAT/2013/Pt.II/88-98 Dated : 16.04.2013

NOTIFICATION

I, Prashant Goyal, Commissioner, Value Added Tax, Delhi, in exercise of the powers conferred on me by sub-section (1) of section 19 of the Delhi Value Added Tax Act, 2004, hereby direct that no security would be required to be furnished by such dealers, who apply online for registration with the Department up to the 30th of June, 2013. However, the dealers, who apply for registration manually, shall furnish the prescribed security, in the usual manner.

FAQ's on Form DVAT T-2

What is Form T-2?

To minimize physical interaction between dealers and VAT Officials and for efficient administration of the Act, it is considered necessary that the details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi be sought from the dealers of Delhi online. Form T-2 prescribed/notified by the Commissioner, Value Added Tax, Department of Trade and Taxes, requires the dealers to furnish details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi. This form has to be submitted online.

Due Date to File Form DVAT51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 10/05/2013

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPRTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002

No.F.3(33)/P-II/ VAT/ Misc./2006/54–64 Dated: 10-4-2013

ORDER

In continuation of order No.F.3(33)/P-II/VAT/Misc./2006/1383-1393 dated 14/03/2013, and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, sub-section (2) of section 9 of the Central Sales Tax Act, 1956 and sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules; 1957, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby, extend the time limit prescribed in- . (a) Sub-rule (1) of Rule 67 of the Delhi Value Added Tax Rules, 2005 and Rule 4 of the Central Sales Tax(Delhi) Rules, 2005 for furnishing of reconciliation return in Form DVAT-51; and, (b) Sub-rule (5) of Rule 5, clause (a) of sub-rule (3) of Rule 6, clause (a) of sub-rule (5) of rule 7, sub-rule (2) of rule 9, rule 68 and sub-rule (2) of rule 6A of the Central Sales tax (Delhi) Rules, 2005 and sub-rule (10) of rule 12 of the Central Sales tax (Registration and Turnover) Rules 1957, for furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-I' or 'E-II', 'F', 'I', 'J', and 'H' respectively, as per the following time schedule for the year 2011-12:-

Date for opting New Composition scheme for Works Contractor's under DVAT is 30-Apr-2013

GOVERNMENT OF NCT OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN, NEW DELHI

No.F.3(338)/VAT/Policy/13/66 -72                                                            Dated:10/04/2013

CIRCULAR NO. 1 OF 2013-14

The Government has notified a new Composition Scheme vide Notification No. 3(13)/Fin.(Rev-I)/2012-13/dsVI/180 dated 28.02.2013, which is effective w.e.f 1st April, 2013, for dealers exclusively engaged in carrying out Works Contracts.

DVAT - Exemption of VAT for official purchases of the Embassy of the REPUBLIC OF CONGO in New Delhi and personal purchases of its diplomats

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I. P. ESTATE, NEW DELHI-110002

No. F. 5(54)/Policy-II/VAT/ 2012-13/28-39                                            Dated: 03.04.2013

NOTIFICATION

No.F.5 (54)/Policy-II/VAT/Amendment/2012-13/ -WHEREAS the Ministry of External Affairs, Government of India in accordance with the principle of reciprocity have requested the Government of National Capital Territory of Delhi to exempt VAT in favour of official purchases of the Embassy of the REPUBLIC OF CONGO in New Delhi and personal purchases of its diplomats vide their letter No.D-II/451/12(2)/2012 dated 19/2/2013.

And whereas, I Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, am of the opinion that it is expedient in the public interest to do so.

Now, therefore, in exercise of the powers conferred by sub-section (2) of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I hereby make the following amendments in the sixth schedule of the said Act namely:

AMENDMENTS

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), in the entry at Sl. No. 1 in Part-A, a new sub-entry after serial No. 20 shall be inserted, namely:-

“(20-A) REPUBLIC OF CONGO, New Delhi for exemption/refund of VAT in favour of official purchases of its Embassy and personal purchases of its diplomats”

(PRASHANT GOYAL)

COMMISSIONER, VALUE ADDED TAX

No. F. 5 (54)/Policy-II/VAT/ 2012-13/28-39                                                    Dated:03.04.2013

DVAT - Notification on submission of information in Form T-2.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.7(433)/Policy-II/VAT/2012/1464-74 Dated : 01.4.2013

NOTIFICATION

In continuation of Notification No..F.7(433)/Policy-II/VAT/2012/1429-38 dated 21.03.2013 regarding submission of information in Form T-2, vide which it was directed that the details of Invoice and Goods Receipt Note in respect of all goods purchased/received as stock transfer from outside Delhi, shall be submitted by the dealers online, using their login id and password, before the goods physically enter the boundary of Delhi, in the revised Form T-2 annexed with the said Notification, I, PrashantGoyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby further direct that if the vehicle number is not available in advance, Form T-2 would need to be filed without vehicle number and the vehicle number would need to be updated within 24 hours of receipt of the goods by the Delhi dealer. However, in cases where the complete information in Form T-2 is not filed online before the goods enter Delhi, the Delhi dealer shall not dispose of/sell/dispatch such goods till the vehicle number in Form T-2 is updated online.

(PrashantGoyal)

Commissioner, Value Added Tax

No.F.7(433)/Policy-II/VAT/2012/1464-74 Dated : 01.4.2013

DVAT - Submission of Information in Form T-2

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.7(433)/Policy-II/VAT/2012/1429-38                                                               Dated : 21/03/2013

NOTIFICATION

In supersession of Notification No.F.7(433)/Policy-II/VAT/2012/585-595 dated 05.09.2012 and all the subsequent notifications regarding submission of information in Form T-2, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section (1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, hereby direct that the details of Invoice and Goods Receipt Note in respect of all goods purchased/received as stock transfer from outside Delhi, shall be submitted by the dealers online, using their login id and password, before the goods physically enter the boundary of Delhi. For this purpose, the revised Form T-2 annexed with this Notification shall be used.

Govt. of Delhi - Assessees to pay VAT and CST collected by 21.03.2013

Government of NCT of Delhi appeals to all the Dealers/Assessees to Deposit VAT & CST collected / due by 21st March, 2013 to avoid Penalties @ 1% per week plus Interest Liability @ 15% in addition to the Criminal Liabilities under the provisions of the DVAT Act, 2004.

DVAT - Notification regarding procedure and form for filing Audit Report

In exercise of the powers conferred under Section 49 read with Rule 42A of the Delhi Value Added Tax Rules, 2005 ad Section 70 of the Delhi Value Added Tax act, 2004, I Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi hereby notify the proceedure and Form for Filing of audit report as under:-

All Contractors engaged in Development / Construction of immovable property in Delhi to pay VAT under DVAT Act, 2004

GOVERNMENT OF NCT OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN; I.P. ESTATE: NEW DELHI

PUBLIC NOTICE

(Attention: General Public, Companies, Group Housing Societies, Builders, Contractors, Developers, Collaborators, etc.)

1.  All Contractors/ Builders/ Developers/ Collaborators, etc. (in short contractor) engaged in development / construction of immovable properties in Delhi are required to seek registration and pay VAT under Delhi Value Added Tax (DVAT) Act, 2004, in case their turnover during a financial year exceeds 10 Lakhs.

DVAT Offices to open on Saturdays as a working day and not holidays till 31.03.2013

Considering the status of revenue collection and need to improve it substantially in order to meet the revenue target as fixed by Govt, of NCT of Delhi, all the officers and officials of this Department have to work beyond their normal duties. With only less than two months to go, we need to accelerate our efforts in right earnest.

Accordingly, it has been decided that henceforth all Saturdays will be working days and not holidays till 31.03.2013. All the officers as well as officials are informed that Department of Trade & Taxes will remain open on every Saturday as per official timings i.e. 9.30 AM to 6.00 PM for day to day office work. This may please be treated as most urgent. Non-compliance, if any, will be viewed seriously.