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Change in procedure for filing VAT Returns particularly dealers engaged in export of goods outside India and to file acknowledgement failing which such returns shall be treated as incomplete return

Union territory Notification of Delhi · 20056,229 characters of text

The enactment

TypeNotification
Year2005
JurisdictionUnion territory of Delhi
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstransport

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No. F.1(16)/P-II/VAT/ACT/2007/3682 Dated : 12/02/2007 NOTIFICATION In exercise of the powers conferred by section 70 of Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I, Archna Arora, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby notify the following forms to be attached along with the returns by every dealer/person liable to furnish returns under section 26 or required to furnish returns under section 27, as the case may be-

1. In case the dealer or the person is claiming cash refund in the return and all his turnover during the tax period, as reported in the return, is exclusively on account of export of goods out of the territory of India, an Acknowledgement in triplicate, printed on yellow colour paper duly signed and filled in all particulars indicating therein- ACKNOWLEDGEMENT Return for the tax period from ……../…../20…….to ………./……/20…….. Name of the Dealer………………………………………….. TIN No……………………………………………………… Present Postal address………………………………………. ………………………………..……. …………………………………..…. (In case of change of the address shown in TIN, please apply immediately in DVAT-07. If already applied please enclose a copy of the application and receipt) Telephone No………………………………………………………………... • Whether Return under CST Act enclosed (Write Yes/No.)…………. (Please indicate details of your Bank Account for speedy and hassle free electronic refund in your Bank Account. Also enclose a copy of your cancelled cheque if not submitted earlier) • Bank Account No………………………… being operated in the name of ………………………………………………………………. • Name and address of Bank/Branch …………………………………………. • MICR (Bank Code) ………………. Bank Account Type i.e. saving/current etc. (pl. specify)…………………………………………………………… • Turnover Rs…………………………………………………………………… • Amount of cash refund claimed………………………………………………. Receipt No. and date to be given by the Department of Trade and Taxes (Signature of the Dealer) Status

2. In case the dealer or the person is claiming cash refund in the return and his turnover during the tax period, as reported in the return, includes the turnover on account of transactions other than those of export of goods out of the territory of India, an Acknowledgement in triplicate, printed on red colour paper duly signed and filled in all particulars indicating therein- ACKNOWLEDGEMENT Return for the period from ……../…../20…….to ………./……/20…….. Name of the Dealer………………………………………….. TIN No……………………………………………………… Present Postal address………………………………………. ………………………………..……. …………………………………..…. (In case of change of the address shown in TIN, please apply immediately in DVAT-07. If already applied please enclose a copy of the application and receipt) Telephone No…………………………………………………………. • Whether Return under CST Act enclosed (Write Yes/ No)………………….. • (Please indicate details of your Bank Account for speedy and hassle free electronic refund in your Bank Account. Also enclose a copy of your cancelled cheque if not submitted earlier) • Bank Account No………………………………… being operated in the name of………………………………………………………………………………. • Name and address of Bank/Branch……………………………………………. • MICR (Bank Code)……………….Bank Account Type i.e. saving/current etc. (pl. specify)…………………………………………………………………….. • Turnover (VAT) Rs………………………Turnover (Central) Rs…………… • Net VAT paid Rs……………………Amount of CST paid Rs………………. • Amount of cash refund claimed……………………………………………. (Signature of the Dealer) Status

2. In case the dealer or the person is not claiming cash refund in the returns, an Acknowledgement in triplicate, printed on green colour paper duly filled in all particulars indicating therein:- Receipt No. and date to be given by the Department of Trade and Taxes ACKNOWLEDGEMENT Return for the tax period from ……../……../20…….to ………./……/20…….. Name of the Dealer………………………………………….. TIN No……………………………………………………… Present Postal address………………………………………. ………………………………..……. …………………………………..…. (In case of change of the address shown in TIN, Please apply immediately in DVAT-07. If already applied, please enclose a copy of the application and receipt) Telephone No. ……………………………………………………………………. • Whether Return under CST Act enclosed (Write Yes/No.)……………… • Turnover (VAT) Rs………………Turnover (Central) Rs.……………….. • Net VAT paid Rs……………………Amount of CST paid Rs…………… (Signature of the Dealer) Status: Any return without attachment of an acknowledgement form shall be treated as incomplete return. This notification supercedes the earlier notification issued on the subject vide No. VAT/Policy-III/2005-06/828 dated 24.06.2005. (Archna Arora) Commissioner, Value Added Tax Government of NCT of Delhi. No. F.1(16)/P-II/VAT/ACT/2007/3692 Dated : 12/02/2007 Copy forwarded to: -

1. The Principal Secretary, General Administration Department, Government of NCT of Delhi, with an extra copy for publication in Delhi Gazette (Part IV) extraordinary for publication today.

2. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Secretariat, I.P. Estate, New Delhi.

3. The Secretary to Finance Minister, Government of NCT of Delhi, Delhi Secretariat, I.P. Estate, New Delhi.

4. All Additional/Joint/Deputy Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

5. The Joint Commissioner (PR), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi for wide publicity of the notification.

6. The Registrar, Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi. Receipt No. and date to be given by the Department of Trade and Taxes

7. All VATOs/AVATOs, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi

8. System Analyst, EDP Unit, Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate New Delhi for posting the Notification on the web site of the Department.

9. PS to Commissioner (VAT), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi

10. The President, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi.

11. Guard File. (Binay Bhushan) Joint Commissioner (Policy) Government of NCT of Delhi

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