( ~ SERIES I Daman 2ih January, 2012, .? Magha 1933 (Saka) u. No. OFFICIAL GAZETTE I I '""' """"' 02 Sl =a Q I ct ""i o i'"m~~f cftcr Sl Q II~ Vi U.T. ADMINISTRATION OF DAMAN & DIU ~ llm ll'filfml PUBLISHED BY AUTHORITY U.T. ADMINISTRATION OF DAMAN AND DIU ADMINISTRATOR'S SECRETARIAT MOTI DAMAN - 396 220. No. DMNN AT/Rules/2005/2011-12/ I ?f Q_ ?_, Dated:g,'l/01/2012. Ref: Notification No. DMNNAT/RULES/2006/2011·12/013 dated 05/04/2011 NOTIFICATION In exercise of the power conferred by Sub - Section 1 and Sub section 3 of the Section 70 of Daman and Diu Value Added Tax Regulation, 2005 (1 of 2005), the Commissioner hereby partially modifies Form DVAT- 16 prescribed as return to be filed by a person as per the provision of Daman and Diu Value Added Tax Regulation, 2005 and Rules made there under. For the purpose of clarification il is hereby declared that Form DV(I T- 16 is modified w.e.f. tax period commencing from 01-01-2012. Return furnished other than in Form DVAT 16 as modified by this Notification, shall not be considered as return furnished under the Daman and Diu Value Added Tax Regulation, 2005 and Rules made there under. The commissioner further partially modifies form DVAT- 30, DVAT- 30A, DVAT- 31 and DVAT 31A prescribed under the Clause (b) and Clause (c) respectively of sub- rule
(1) of Rule 42 of Daman and Diu Value Added Tax Rules, 2005 The modified Form DVAT -16, DVAT- 30, DVAT- 30A, DVAT- 31 and DVAT- 31A is annexed as Annexure I, II, Ill, IV, V respectively with the Notification and forms part of this Notification. By Order and in the name of the Commissioner (VAT) of Daman & Diu· (Chanchal Yadav) Deputy Secretary (Taxation) -2- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. [Annexure I Department of Value Added Tax . FormDVAT 16 (See Rule 28 and 29 of the Daman & Diu Value Added Tax Rules, 2005) Daman & Diu Value Added Tax Retutn I R1 J Tax Period J From R2.1 Registration No/ TIN I I 1 I I I I IJ I I I I I I lfl I I I I I I R2.2 Full Name of Dealer R2.3 Address R2.4 Full Name of Dealer · .. R2.5 Ent«lement Certificate No. and Dale of Completion of Exemption ' R2.6 PAN Card No. . R2.7 Bank Account No. . R3 Description of top 3 items you deal In (In order 1 of volume of sales for the lax period. 1-highes( ' volume.to 3-fowest volume) 2 3 R4 Turnover Turnover (Rs.). Output tax (Rs.) . R4.f Goods taxable at 1% R4.2 Goods t~xable at 4% R4.3 Goods taxable at 12.5%· .. - ·R4.4 Goods taxable at 20% . . R4.5 Wor1<s contract taxable at 4% . R4.5.1 Works contract taxable at 12.5% R.4.5.2 Sales Taxable@ con~ssional rates as per notification Other Rate (To specify) · Entl)' 1 (BOX) Entl)' 2 '(BOX) .. Entl)' 3 (BOX) .. .. .. ' I \ ( \ :: . ( ; •. rates as per nottflcatton/order Other Rate (To specify) Enby 1 (BOX) Entry 2 (BOX) Entry 3 (BOX) Entry 4 (BOX) Entry 5 (BOX) -3- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. '. -4- SERIES - I No. : 02 ( -:. -5- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. R10.10.1 Taxable Turnover Against C Forms@ 1% R 10.10.2 Other Rate(s) BOX 11nput ' BOX 21nput BOX 31nput BOX41nput R10.11 Taxable Turnover at Various rates that Is ' 1% .•" 4% ·12.50% . 20% ' . ( Any other rate Box 1 ' Box 2 Box3 Box4 . aoxs ' R10.12 Sale of Declared Goods as defined In section 14 of the CST ACT .· R10.13 Capital Goods R10.14 Unregistered Dealer R10.16 Total ' R11 Verification I /We . 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 been concealed there from. Signature of Authorised Signatory • Full Name (firsf name, middle, surname) To be auto-populated from the Database Designation To be auto-populated from the Database . . Place To .be auto populated In the output format J ' Date I I I I I Day Month Year .... -6- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. Instructions for filling Return Form
1. Please complete all the fields In the form.
2. Insert N/A in any fields not applicable to you.
3. · Return has to be filed wilhin 28 days from the end of the tax period.
4. Each page of .the return form has to be signed by the authorized slgnatol)'.
5. For reporting adjuslments, please use the following conve~tion: a) Any amount that decreases the output tax or tax credils should be en!ered as a negative amount . 'b). Any amount that Increases the output tax or tax credit should be entered as a positive amount.
6. To furnish along with return form DVAT-30 and DVAT-31 of respective tax period. Annexure - II SrNo. Tax Date of Name of Tin of Description Quantity Total VAT Invoice Purchases Issue Selling of Goods Amount Charged No. Dealer Dealer of from whom Tax goods Invoice purchased I Rate of Remarks VAT Charged ; . ( ; '- -7- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. Schedule I (To be attached wilh the return where adjustments In Output Tax or Tax Credits are made)
51.1 Adjustments to Output Tax Nature of Adjustment Turnover (A) (B) . :- '! (specify~ . '
51.2 Total net Increase I (decrease) In Output Tax (A·B) . ( -8- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. S2.1 Adjustments to Tax Credits Nature Of Adjustment Turnover (C) (D) I i from seller (Seclion 10(1)] reiurned or rejected (Section 10(1)] ; . ·'' ---------------~ ( J . . .. ·.: I I goods lost or destroyed (Rule 7) on capital goods [Section 9[9) (a)] any Total · 82.2 Total nellncrease I (decrease) in Tax Credits -9- SE-R~IE--S----I~~N-o.--:-0~2~---, DATED : 27TH JANUARY, 2012. (C·D) 0 ..... I <'i ..... ::;) N ' 0>- 0:: •• <( ·~ Zo <( ...., .... If-_ I~ [{lo [;!~ tJlo \ !I 1 11 ( -11- ~":RIES - I No. : 02 · ' : 27TH JANUARY, 2012. .. -12- AnnexureV DVAT31A To :Details of·Tax /.:Retalt'lnvolce I'Dellve '~~--~ ' 1 .. _,. SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. ···:::-;:-_' ,-" ·:Sare.tO .. Resr~~ oe~rer. · '· .. ' .. ,::. ·;·~~~t~ ~%-~":, '·,·- ·.· '···4; ··, J Anu I s.; •• ~~il .. l .. ., I ·.:·:: ... __ ·_ ,-.:.,. :~-- ..... .-.s_aJeby :,g~rn:_':·:·,_ :~1,. ·--1 '·®4·%·, ··1 · :12..50% ,., - - .-20%· .: .. ::··,_ :,·,: .. Other-rates:-·· : ,. : ,.-,: ··. · · ·,. ··. Transfer cours&_of: ' I I ·. I ·.I P ... · .-:: I 1..· • 11 "':sareof_Tax-·- ·-., -., '·- ·. ·· ~~--- ::Fre&:-gOodS"·.' _::_ -~:<Ot_,~-> .lJ?~po~Jnt~ Dealers':·-,;.-_ ··J -:· · -·' :DocUme_ .JnCfla(A$ .. , .. ll~lnScb-1 .·.• ,,,.·, ::,·rn s~::- ·o;.oaman-~·-. :-==!-:!'It--,-·._, .-:~~':1-e~:t:.ln:, a_gaJnst ·. ~:::'DilivAT·, :_'-·: ·~mpt~ ·" . .-.~~-:~-- ~d;~: ::t~y~rt·j ~~1'i ~sA :,g >10'' :-;.:11 12•"' - ~. Annexure IV DVAT31 Return ~enod ··': -13- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. .sale of exeinpte .. .· .. · ... i., dGoods Goods ·Short ' listed in Mfg/Proee Descripti Sch·l of ssed. or . on of :oaman AsSemble GoOds and Diu ·.: .i.t by . VAT' . efigibie I'El!lula~ . . un,if . I ~diC Ul- ~UUU_:) nt.WUI~ I ¥aie_'f~bj~_:@ ¢-~~~~~JOrlal • Ra.te as per ~otiflcati,?,n . , ·s i.T.d. .. . '·'·j· (~ ··,· .v•· ., .J'TO ·•:.<!AX I~ ; ·,.·' "l '' ii·-': '!:+"; __ ,-,-iii -14- SERIES - I No. : 01 DATED : 6TH JANUARY1 2012. U.T. ADMINISTRATION OF DAMAN AND DIU ADMINISTRATOR'S SECRETARIAT MOTI DAMAN- 396 220. No. DMN/CST/Rules/2005/2011-12/ t?f 'L,3 · Dated: 2.3/01/2012. Ref: Notification No. DMN/CST/RULES/2005/2011 - 12/14 dated 05/04/2011 NOTIFICATION In exercise of the power conferred under the rule 4 of the Central Sales Tax (Goa, Daman and Diu) Rules 1973 read wilh the clause (f) of Sub-section I of Seclkin 13 of the Central Sales Tax Act, 1956, the Commissioner hereby modifies CST Form -1 to be furnished by a person for ·a tax period under the provisions of Central Sales Tax Act, 1956 read with the Central Sales Tax (Goa, Daman and Diu) Rules, 1973. For the purpose of clarification it is hereby declared thai Form - 1 is modified w.e.f. tax period commencing from 01-01-2012. Return furnished other than Form -1 as modified by this Notification, shall not be considered as return furnished under the Central Sales Tax Act and Rules made there under. The modified Form - 1, is annexed as Annexure- I, wilh the Notification and forms part of this Notification. By Order and in the name of the Commissioner (VAT) of Daman & Diu (Chanchal Yadav) Deputy Secretary (Taxation) -15- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. ANNEXURE- I U.T. ADMINISTRATION OF DAMAN AND DIU SALES TAX DEPARTMENT CST FORM 1 Form of return under Rule 4 of the Central Sales Tax (Goa, Daman and Diu) Rules, 1973. Return of the period from: _________ to ___________ _ Registration Certificate Number/TIN Number: ---------------- Name of the dealer:------------------------ Address of the dealer:----------------------- Status of the dealer:------------------------ (Whether Individual, partnership, company, Hindu undivided family, association, Club, guardian or trustee) Title under which the business is carried on: ---------------- -~-------· Sl. Field Value No.
1. Gross amount received & receivable by the dealer during the period in respect of goods 1-- ---- --- Deduct ----
(i) Sale of goods outside the state (As defined in Section 4 of the Act) --
(ii) Sale of goods in the course of Export out of India (as defined in Section 5(1) of the Act) ---
(iii) Sale of goods in the course of Import into India (as defined in Section 5(2) of the Act)
(iv) Sale of goods occasioned export of those goods out of India (as defined in Section 5(3) of the Act) Total -- -16- SERIES - I No. : 02 DATED : 27TH JANUARY, 2012. 2 Balance-turnover of Inter State Sales and Sales within the State Deduct- Turnover Of Sales within t)le State. 3 Balance-/turnover of Inter-State Sales Deduct
(i) Cost of freight or delivery or the cost of installation where such cost is separately charged on Inter-State sales
(ii) Sums allowed And cash discount if the turnover is considered inclusive of the same sums
(iii) Sales prices of goods returned by the purchaser within the prescribed period Total -- 4 Balance - Total turnover of Inter-State Sales ~- Deduct
(i) Subsequent sales not taxable under Section 6(2) of the Act
(ii) Sale of goods exempt by notification issued u/s 8(5) of the Act
(iii) Sale of Exempted Goods specified in schedule I of Daman and Diu VAT Regulation 2005.
(iv) Sale of goods to Units in SEZ section 8(6) of the ACT against Form I
5. Balance -Total Taxable turnover of Inter-State Sales ~- Goods-wise break-up of the above taxable Amt: of taxable Amt. of Tax turnover and the tax payable thereon sales Rs. Payable Rs.
(i) Sales of declared goods taxable at the rate of 4%
(ii) Sales to Registered Dealers on Form 'C' taxable at the rate of 2% Sales to registered dealers on Form "C' taxable at rate of 1% Any other rate ·- - 17- 'SERIES - I No. 02 DATED : 27rn JANUARY, 2012. ---· Box 1 Box 2 ... Box 3
(iii) Sales to Govt. other than registered dealer on certificate in Form 'D' taxable @ 4%
(iv) Sales to persons taxable at rate of 1% .... 4% ·---- '12:s% ---·-- 20% Any other rate Box 1 Box 2 Box 3 Box 4 Box 5 ,_
(v) Sales of goods notified under Sub-Section (5) of the section 8 of the Act --- - ___ ,, Total .. -· -------- Adjusted against VAT Input Credit as per./ TOTAL .. --·-- 7 Net Payable -·----- Note 1: I enclose with this return the lists of inter - state sales with particular thereof as required by the sub- rule (4) of the rule 5 and sub - rule (3) of the Rule 6 of the rules.
Note 2: I also enclose the list of inter - state sales wherein no concessional rate of tax is claimed, as required under rule (8) of the rules.
Note 3: I also enclose the list of subsequent sales as required by sub - rule (5) of rule (7) of the rules with regards to exemption claimed under section 6(2) of the act. I declare that the statement made and particulars furnished in and with this return are true and complete. Place: ______ _ Signature: ________ _ Date: ______ _ Status: [Govemment Printing Press, Daman. 01/2012- 235.] [Price Rs. 5.00}