(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) No.F.3(2\/Fin(Rev-I/2014-15/dsVI/ GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-T) DEPARTMENT IVALAY : NEW L No F.3(2)Fin(Rev-I)/2014-15/dsVU Os Datedthe “7/6/2014 NOTIFICATION - In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules to further amend the Dethi Value Added Tax Rules, 2005, namely:- RULES
1. Short title and commencement- (1) These rules may be called the Delhi Value Added Tax ( Second Amendment) Rules, 2014,
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule S7A.- In the principal Rules, in rule S7A, for sub-rule (2) the following shall be substituted, namely,:- “Every memorandum of appeal shall be accompanied by a fee prescribed in Annexure | of these rules.”
3. Amendment of Annexure-1 = In the principal Rules, for Annexure-1 appended thereto the following shall be substituted, namely:
“Annexure | PRESCRIBED FEES Sr. Deseription Amount Manner of payment No. (in Rupees) i 3 3 4
1. | Application for Registration 1000 | Fee to be paid in the manner prescmbed in rule 31 z. Request for duplicate of certificate of 200 registration do a Inspection of documents 200 do
4. | Making copies of documents in the nm Commissioner's possession: do per page >. | Submitting an objection / appeal Loo do
6. Any other application 100 do
7. Application for determination of a 1000 do specific question under section 84.
8. Application for enrolment as a LOOOO do value added tax practitioner
9. | On Vakalatnama or Mukhtiamama 25 Court fee stamps Page 1 of 6
4. Amendment of Form DVAT 16.- In the principal Rules, in Form DVAT —-16
(a) After R2.4 the following shall be inserted, namely:
R2.5 Have you obtained TAN Yes! No R26ifYesmR25,indicaeTAN |] 71 | | '[ [TT d
(b) After block R11, the following shall be inserted, namely:
“RI1(1) - Tax payable due to tax deficiency admitted and declared during the course of proceedings under section 60.
(Amount in Rs.)
Year | Tax Tumover | Tax | Interest | Penalty | Others | Total Period I 2 3 4 5 & 7 g R112) = Amount deposited with respect to R11(1) Sl. No, Date of | Challan Name of Bank | Amount (in Rs.)
Deposit No. and Branch | z 3 4 4
(c) After Annexure 2A, the following shall be inserted, namely: - “Annexure — 2A(1) (See instruction 9) Summary of parchase/Inward branch transfer made during the preceding tax period but received during the current tax period out of purchases mentioned in Ansewure 2A, (Quarter wise) (Te be filed along with retam) Tih:
Mame of the Dealer - Purchase for the tax period: From tea Summary of Parchase (Aa recorded in DVAT-30) (All amounss in Rupees) Sr. Qhaseter & Seller's Seller's Rate of Tax under DV AT Act iia, Year TIN Naan (Ber alll colurtacra) I z 3 4 4 loter-Sinte Purchase/Stock Transficnimport not eligible for credit of lapet tax expect | High Sea | Capatal Goods Goods (Other than | Purchase against Purchases Purchase purchased casdial pools) (Cother without Foere side India agains C-Forms|purchased against C»| Delhi dealers) Forms é T & a 10 ca Page 2 of 6 against F-Form Deter-State Puncher Steck Trassfernim mol bbe for credit of input tax ferward Sinck Ti Inward Sinck Transfer | Chan gods received | Other dealers goods (Branch) ageinsi F» | (Contigement) against F-) back after job work | feecived for job work Fore: Form gaan F-Forn 17 13 Ld 15 Pechas Amount | inp | Purchase Amount | leper Local Parchases not eligible for credit of input tax Purchase From | Purchases free | Purchase of Nee | Parchase of | Purchase of labour & Unnagiasered Cempenitins eredinible goods: Tax free services related bo dealer Dealer (Schedede-Vil} goods Meets Contract | ié 17 is 12 20 Lotal Parchases not eligible for credit of Parchate Purchaee of Purchase of Petrol. [Purchase Purchase: of agent te =| Goods ageinst [Diesel from Oil Marketing| Delha dealers Goods (Lined imvoloes not | retell inwodees Ceempantes in Deli = jagainst Form=| manufacturing of nos eliagshle for ITC H eralitablc goods} Zi 22 25 a a5 Local Purchases eligible to credit of input tax Purchase Amu | Input Tax Paid (oxcluding VAT) Tax Pad (eochodng VAT) | Tax | (euchoting VAT) Paid 2b iT it 2 a0 31 Nets - Data in peepee of unregistered dealers may be consolidated tax rate wine for each Quarter.
* will incheds purchase of DEPE (for sellcomiemption), compenables goods d: row material weed for maeufecoring of tax Gree goods in Column No.2], Signature of [eater (Authorized Signanory ™
(d) after instruction No.7, the following shall be inserted, namely:- “8. Provide details of amount deposited consequent to proceedings under section 60 to seek remission of penalty under sub section (6) of section 87 of the Act or even otherwise in block R11 (1) and R11(2).
9. Provide details of goods purchased, and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure Z2A(1). The format of Annexure 2A(1) shall be similar to Annexure 2A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.” Page 3 of 6
4. Amendment in Form DVAT 17.- In the principal Rules, in Form DVAT =17, the following shall be inserted, namely: - ti)
(ii) in Part A,
(a) after row R2.4, the following shall be inserted, namely: - R25 Have you obtained TAN Yeo No Lit tT tt TTT | R2.6 If Yes in R2.5, indicate TAN
(b) after block R9, the following shall be inserted, namely: - “R 9(1) - Tax payable due to tax deficiency admitted and declared during the course of proceedings under section 60:
(Amount in Rs.)
Year | Tax Tumover | Tax | Interest Penalty | Others | Total Period 1 z 3 4 5 6 7 3 R9 (2) — Amount deposited with respect to 9(1) 'SINo. | Date of) Challan Name of Bank Anbount (in Rs.)
Deposit Teo. and Branch i 2 a 4 5 | in Part B
(a) after row R2.4, the following shall be inserted, namely: - R2.5 Have you obiained TAN Yes! No ee R2.6 If Yes in R25, indicate TAN || |
(b) after block R9, the following shall be inserted, namely: - “R9(1) - Tax payable due to tax deficiency admitted and declared during the course of proceedings under section 60" (Amount in Rs.)
Year | Tax Tunowver Tax | Interest Penalty Crhers Total Penod ] iz 3 4 45 & 7 a R9 (2) — Amount deposited with respect to 9(1) Sl.No. | Date of | Chalian Name of Bank | Amount (in Rs.)
Deposit | No. and Branch 1 z 3 4 5 Page 4 of 6 (c¢) After Annexure 2.4, the following shall be inserted, namely: - “Annexure —2A(1) (See instruction 7) TRE (To be filed along with return) Mame of the Dealer:
Address; Purciase forthe tax period: From to __ Sammary ef Purchase (As recorded In DV AT-30) (AI! somcents: i Pups) Summary of purchase / Inward branch transfer made during the preceding tax period but received during the current tax period out of purchases mentioned in Annexure 2A (Quarter wise)
3. | Qaerer& | Seller's | Seller's Rate of Tax under DVWAT Act and applicable race off No.) Year TIK Name composition if works executed through auvbh-<contractor 1 Z 3 4 4 Turmeover of Porchanes In Dede Purchases against|Exerspied| Purchases Works contract executed by sub- Total tax irvedcetretall| goods from contractor Purchases involoe Unregistered inchading Desier Tax Sub contractors: Sub contactors under compasinion | paying Mit dd per scheme (CC OL) |Secten 3 ofthe Act 6 7 g ‘Mal Ab) ia Inter Stans Parchaaca Stock Transfer Porchases egelesd) inward Stock Transfer | Import fom Chhers (aot Total ‘C* Form again “F" Form Outside [ndia, iene Lm 1 iz 13 la 15 Nowe:- Data in respect. of unregistered dealers may be consolidated tax rate wise for cach quarter.
Signatore of Dealer ‘Authorized Sigeatory ™
(d) after instruction No.5, the following shall be inserted, namely:- “6. Provide details of amount deposited consequent to proceedings under section 60 to seck remission of penalty under sub section (6) of section 87 of the Act or even otherwise in block R9 (1) and R9(2) in both parts of the retum.
7. Provide details of goods purchased, and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure 2A(1). The format of Annexure 2A(1) shall be similar to Annexure 2A. If you have uploaded invoice wise details of purchases in Amnexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.” Page 5 of 6
6. Amendment in Form DVAT-48 - In Form DVAT-48, after Sr. No. 3, the following shall be inserted, namely:- 3{a) Have you also obtained TIN? Yeo! No 3(b) If Yes in 3{a), indicate TIN op) | | | ne bi By order and in the name of the Lt Governor of the National Capital Territory of Delhi, Beamer Deputy Seeretary-V1 (Finance) No.F.3(2Fin(Rev-IV2014-1 S/dsVI 4.57 Datedthe “7/6/2014 Copy forwarded for information to:- l. The Principal Secretary (GAD), Government of NCT of Dethi in duplicate with the = +
7.
request to publish the notification in Delhi Gazette Part-I'V (extraordinary) in today’s date.
The Principal Secretary to the Hon'ble Lieutenant Governor, Delhi.
OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, [.P. Estane, New Delhi.
The Principal Secretary (Finance), Government of NCT of Dethi, Delhi Sachivalaya, 1.P. Estate, New Delhi.
The Commissioner, Value Added Tax, Wyapar Bhawan, [.P. Estate, New Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LLP. Estate, New Delhi.
The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, LP.
Estate, New Delhi.
VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, yapar Bhawan, New Delhi.
VATO (Systems).
10. Guard File.
11. Website. La (Ravinder Kumar) Deputy Secretary-VI (Finance) Page 6 of 6