. (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-l) DEPARTMENT DELHI SACHIVALAYA, LP.ESTATE: NEW DELHI-110002 NoF-3(6)Fin Rev-D)2013-14/Za/e “/¥ PP Dated the OF - 07-2013 NOTIFICATION No.F.3(6)/Fin.(Rev-I)/2013-14 .- In exercise of the powers conferred by sub-sections (3) and
(4) of section 13 of the Central Sales tax Act,1956 (Act No. 74 of 1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely:
RULES
1. Short title and commencement.- (1) These rules may be called the Central Sales Tax [(Dethi) (Amendment)] Rules, 2013.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2, Amendment of rule 3.- In the Central Sales Tax (Dethi) Rules, 2005, hereinafter referred as the Principal Rules, in rule 3 -
(i) for sub-rule(2), the following shall be substituted, namely:- “(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-‘C’ of the receipted treasury challan.”.
(ii) for the Form 1 appended thereto, the following shall be substituted, namely:- Ward No.
Original/Revi Form 1 If revised - [See Rule 3} : (i) Date of filing The Central Sales Tax (Delhi) Rules 2005 original return Return of Sales Tax payable for the quarter under the (ii) Acknowledgement Receipt No. Central Sales tax Act, 1956 (ii) Date of discovery oF mistake or error Specify the reasons for revision [ R1 Tax Period | From LJ] ‘] [ [to] [Jv [ J? | dd mm yy dd mm yy of Dealer R2.4 Mobile Page 1 of 4 R3 Description of top items you Sl. Code Description Rate to tax % of sale volume deal in No.
(In order of volume of sales for the 1 fax period or till the aggregate of sale volume reaches at least 80% - 1-highest volume to 5-lowest volume) a t &!
] o / h R4 Tumoaver details R4.1 Gross Tumover R4.2 Local Tumover R4,3 Central Tumover RS Less: Value of goods retumed for sales made during the current tax period R5.1 Net turnover(Central)( R4.3— R5.0) Claimed Rate of tax as per Tumover (Rs.)
DVAT Act, 2004 .1,5,12.5,20 } % R6, .1(1) Export 5(1)) 1 Sales R6.1(2)¢ import (Sec.5(2)-First limb :
R6.1(3) Sale against 5(3) ( Inter-State)] otal [R6.1(1)4 R6.1(2)(1) + R6.1(2)(2) + R6.1(3) against F Forms ‘a)) 1) On consignment R6.2(3) against E-I to missions etc.
R6.5 of Schedule 41 of DVAT R6&.7 Sales 1)] with Sec.8(4)(a)] to to work, & Services works contracts not amounting to sales but included in the Central Turnover
6.11 [R6.1(4) to R6.12 Balance Total Taxable turnover of Inter State Sales (R5.1-R6.11) R7 Calculation of Tax for the Quarter | Rate of Tax Turnover Tax Payable R7.1 Turnover of Goods sold against 2% C-Form [Goods specified in Schedule I of DVAT Act (i.e.@ 5%)] R7.2 Turnover of Goods sold against 2% C-Form [ goods not specified in any of the Schedules of DVAT Act ( ie.@
12.5%)] R7.3 Tumover of Goods sold against 2% C-Form [Fourth Schedule of DVAT ACT (i.e.@ 20%)] R7.4 Turnover of Gaods (specified in 1% Page 2 of 4 Schedule If of DVAT Act) R7.6 Turnover of Goods sold without C-Form [Goods specified in Schedule ILof DVAT Act] S% R7.6 Tumover of Goods sold without C-Form [goods not specified in any of the Schedules of DVAT Act]
12.5% R?7.7_ Turnover of Goods sold without C-Form (Fourth Schedule of DVAT Act 20% 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 under DVAT towards CST liability (refer item R9.1 of Form DVAT- 18) R713 Net Tax [R7.10 — (R7.11 + R7.12 )] R 7.14 Interest , if payable R.7.15 Penalty, if payable R7,16 Balance Payable (R.7.13+R7,14 +R7.15) DVAT-56) R7.17 Less : Amount deposited by the dealer (attach proof of payment with Form S.No. | Date of deposit | Challan No.
Name of Bank and Branch Amount R8 NetBalance* (R7.16- R7.17) fi tT * 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 RB IS NEGATIVE, PROVIDE DETAIS IN THIS BOX R9_ Balance brought forward from line R8 (positive balance of R8) R9.1 Adjusted against liability under Local Act R9.2 Balance carried forward to next tax period R10 Verification We been concealed there from.
Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has [Pice | | | | TT] Date [ | Page 3 of 4 1 blank.
R FILLING OF FORM . ve other fields ania ll the applicable fields in the Form 1 ane ra turn Verification Form DVAT.
1. Please complete i of the Challan shall be attached cu Be treated as incomplete. 2 applicable without which the Return wou!
.
rever ’ ee.
iscoun Ale sole ended foe etn seariny hard aah cot .
ight, deliveries, . Id not be include hown in
4. The cost of Freig , i de practices shou iod should be show allowed pele: soured for sales made during the caren ax Or act for the previous
5. The value of goods lue of sold goods returned und of tax on valu cted in R7.9. ta x periods ‘but nat older than six 8) sn seat conga Sales Tax Act ina shi spouid ‘ax » ion u ° 6. Sale 203) the cates made seit H Sm by a Delhi dealer to the Exporter in De in R6.1(3). Thes z , be reported in Form DVAT-16.”.
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By o the Lt. Governor of the National Capi and in the .
etritory of Delhi, (Ravinder Kumar) Dy, Secretary (Finance) -y] No.F.3(6)Fin.(Rev-1)/2013-14 Sole ZY FIP Dated the OF- 07. 2913 Copy forwarded for information to:- 1. The Principal Secretary (GAD), Government of NCT of Delhi with one Spare Copy to publish the notification in Delhi Gazette Part-IV (extraordinary) in today’s date.
2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.
3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP, Estate, New Delhi. 4. The Principal Secretary (F inance), Government of NCT of Delhi, h Delhi.
9. OSD to Chief Secretary, Government of NCT of Delhi, Dethi Sachival
10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, LP. E Delhi, Il. VAT Officer (Po licy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi, : Website
13. Guard File, (Ravinder Kumar) Dy, Secretary (Finance) -yy Page 4 of 4