(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-110002 No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/787 Dated the 20.09.2013 NOTIFICATION No.F.3(16)/Fin.(Rev-I)/2013-14/ .- In exercise of the powers conferred by subsections 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 [(Delhi) (Second Amendment)] Rules, 2013.
(2) They shall come into force on the date of its publication in the Delhi Gazette.
2. Substitution of Form 1 - In the principal Rules, in forms appended thereto, for Form 1, the following shall be substituted, namely:- “ Ward No. ____ Original/Revised If revised –
(i) Date of filing original return ______
(ii) Acknowledgement Receipt No. _________
(iii) Date of discovery of mistake or error ________ Specify the reasons for revision R1 Tax Period From / / To / / dd mm yy dd mm yy R2.1 TIN R2.2 Full Name of Dealer R2.3 Address R2.4 Mobile No.
R3 Description of top items you deal in (In order of volume of sales for the tax period or till the aggregate of sale volume reaches at least 80% - 1-highest volume to 5-lowest volume) Sl.
No.
Commodity code Description of goods Rate of tax 1 2 3 4 5 Form 1 [See Rule 3] The Central Sales Tax (Delhi) Rules 2005 Return of Sales Tax payable for the quarter under the Central Sales Tax Act, 1956 R4 Turnover details R4.1 Gross Turnover R4.2 Local Turnover R4.3 Central Turnover R5 Less: Value of goods returned for sales made during the current tax period R5.1 Net turnover(Central)( R4.3 – R5.0) R6 Deductions Claimed Tax Rate (DVAT) Turnover (Rs.)
R6.1 Export outside India R6.1(1) Export [Sec.5(1)] R6.1(2) High Sea Sales R6.1(3) Sale against H Forms [Sec. 5(3) ( Inter-State)] R6.1(4) Sub-Total [R6.1(1)+R6.1(2)+ R6.1(3)] R6.2 Stock/Branch Transfer against F Forms [Sec.6(a)] R6.2(1) On consignment basis R6.2(2) Branch Transfer R6.2(3) Own goods transferred for Job Work against F Form R6.2(4) Other dealers’ goods returned after Job work against F-Form R6.2(3) Sub-Total [R6.2(1)+R6.2(2)+R6.2(3)+R6.2(4)] R6.3 Sales against C+E-I/ E-II Forms [Sec.6(2)] R6.4 Sales to diplomatic missions & U.N. etc. [Sec.6(3)] R.6.5 Sale of Exempted Goods (specified in Schedule 1 of DVAT ACT) R6.6 Sales covered under proviso to [Sec.9(1)] Read with Sec.8(4)] R6.7 Sales of Goods Outside Delhi (Sec.4) R6.8 Sale to S.E.Z. against Form I [Sec.8(6) to 8(8)] R6.9 Cost of Freight, deliveries, freight or installation, separately charged and cash discount allowed according to ordinary trade practices.
R6.10 Job work, labour & Services charges for works contracts not amounting to sales but included in the Central Turnover R6.11 Total deductions claimed [R6.1(4) to R6.10) 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 C-Form (excluding sale of capital assets) [Goods specified in Schedule III of DVAT Act (i.e. @ 5%)] 2% R7.2 Turnover of Goods sold against C-Form [goods not specified in any of the Schedules of DVAT Act (i.e. @
12.5%)] 2% R7.3 Turnover of Goods sold against C-Form [Fourth Schedule of DVAT ACT (i.e. @ 20%)] 2% R7.4 Turnover of Goods (specified in Schedule II of DVAT Act ) 1% R7.5 Turnover of Goods sold without C-Form [Goods specified in Schedule III of DVAT Act ] 5% R7.6 Turnover of Goods sold without C-Form [ goods not specified in any of the Schedules of DVAT Act]
12.5% R7.7 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- 16) R7.13 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) R7.17 Less : Amount deposited by the dealer (attach proof of payment with Form DVAT-56) S.No. Date of deposit Challan No.
Name of Bank and Branch Amount R8 Net Balance* (R7.16- R7.17) * 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 R 8 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 Year-wise details of pending forms/ declarations.
Year (quarter wise for the last four years comple ted and upto the current quarter) Sale against Amount of Total Sale Amo unt of For ms/ Decl arat ions recei ved Amount of Forms/ Declar ations Pending Tax rate wise break up of missing forms Amount paid on account of missing forms Tax Rate (DVA T) Am oun t Ta x Inte rest ‘C’ Form (Excluding sale in transit against E1/ E2) ‘F’ Form ‘H’ Form ‘I’ Form C + E1/E2 C Form E1/ E2 Form R 11. Utilisation Account of Declaration Forms issued in Advance before filing of the tax return Return Period – (Quart er and Year) Type of For m Date of Issue of Advanc e Form Advanc e Form Number Name, addres s & RC No. of Seller Amou nt for which form was issued Item descript ion with classificat ion code Invoice Number & Date Date of issue to Selling Dealer/ Consigner Amount for which form was utilised (To be auto-generated by the system) (To be filled by the dealer) 1 2 3 4 5 6 7 8 9 10 R12. 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 (first name, middle, surname) _____________________________________________________ Designation/Status ______________________________________________________ Place Date Day Month Year INSTRUCTIONS FOR FILLING OF FORM 1
1. Please complete all the applicable fields in the Form 1 and leave other fields blank.
2. Copies of ‘C’ Portion of the Challan shall be attached to the Return Verification Form DVAT- 56, wherever applicable, without which the Return would be treated as incomplete.
3. All figures should be rounded off to the nearest rupee.
4. The value of goods returned for sales made during the current tax period should be shown in R5 and the amount of tax on value of sold goods returned under CST Act, for the previous tax periods, but not older than six months, should be reflected in R7.9.
5. Sale against H Forms under section 5(3) under the Central Sales Tax Act should be reported in R6.1(3). The sales made against H Form by a Delhi dealer to the Exporter in Delhi should be reported in Form DVAT-16.”.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (H.P. Sharma) Dy. Secretary (Infra) No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/787 Dated the 20.09.2013 Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request 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, I.P. Estate, New Delhi.
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
5. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.
6. The Secretary to Finance Minister, Government of NCT of Delhi, Delhi Sachivalaya, New Delhi .
7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi.
11. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi.
12. Programmer (EDP) for uploading the notification on the website of the department.
13. Guard File.
(H.P. Sharma) Dy. Secretary (Infra)