Page 1 of 27 (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/785 Dated the 20.09.2013 NOTIFICATION No.F.3(16)/Fin.(Rev-I)/2013-14 .– 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 further to amend the Delhi Value Added Tax Rules, 2005, namely:- RULES
1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Third 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 Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), for rule 3, the following shall be substituted, namely:- “3. Works Contract
(1) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is the total consideration paid or payable to the dealer under the contract and exclude –
(i) the charges towards labour, services and other like charges; and
(ii) the charges towards cost of land, if any, in civil works contracts, subject to the dealer’s maintaining proper records such as invoice, voucher, challan or any other document evidencing payment of above referred charges to the satisfaction of the Commissioner.
Explanation. – The term “civil works contracts” for the purpose of this rule shall include construction of building or complexes - residential or commercial, bridges, flyovers, dams, barriers, canals, diversions, other works of similar nature, and the collaboration agreements or joint development agreements or similar other agreements/arrangements between the landowner(s) and the contractor(s)/builder(s)/ developers/ collaborators/ similar other persons by whatever name called for construction of complex or property.
Page 2 of 27 (1A) In case the civil works contract mentioned in sub-rule (1) are of the nature wherein the agreement executed between the land owner(s) and contractor(s) or similar other agreements/ arrangements is of the nature of collaboration or joint development where the contractor(s) constructs the building/units and consideration for the construction is given by the land owner in the form of share in the land with or without additional money exchange, the value of works contract carried out by the contractor(s) for the land owner shall be highest of the following amounts:
(i) Actual value of construction, including profit, transferred by the contractor to the land-owner in accordance with the books of accounts maintained by the contractor.
(ii) Where proportionate land is transferred by the land-owner to the contractor by executing a separate conveyance/sale deed, the value stated in the deed for the purpose of payment of stamp duty as reduced by consideration paid by the contractor to the land owner through account payee cheque/ draft/ pay order/ electronic transfer, if any.
(iii) On the basis of circle rate of proportionate area of land transferred by the land-owner to the contractor in accordance with the notification under Delhi (Prevention of Under Valuation of Instruments) Rules, 2007 as amended from time to time (hereinafter referred as “circle rates”) prevailing at the time of execution of agreement between them, as reduced by the consideration paid by contractor to the land-owner through account payee cheque/draft/pay order/electronic transfer, if any.
Provided that where separate circle rates for land and construction have not been notified in respect of certain buildings or properties, then circle rate for land and construction prevailing in that locality for other buildings or properties, in respect of which separate circle rates have been notified, shall be taken for the purpose of determination of value under this sub-rule.
Provided further that the value of works contract under this sub-rule shall not be less than the circle rate of construction applicable on the date on which agreement between the land-owner and the contractor for the construction of property was executed.
Explanations:-
1.- The term “contractor” for the purpose of this sub-rule shall include the builders, developers, collaborators and similar other persons by whatever name called.
2.- The taxable turnover in relation to contractor’s share of construction for activity carried on by him for the intended purchaser shall be calculated separately as per sub rule (1) of this rule.
(1B) In case of works contract falling under sub-rule (1A), tax shall be payable at the time of incorporation of goods in the execution of works contract by the contractor.
Page 3 of 27
(2) For the purpose of sub-rule (1), the charges towards labour, services and other like charges shall include-
(i) labour charges for execution of works;
(ii) charges for planning and architects fees;
(iii) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;
(iv) cost of consumables such as water, electricity, fuel, etc. used in the execution of the works contract, the property in which is not transferred in the course of execution of a works contract;
(v) cost of establishment of the contractor including cost of marketing, finance expenses and securities deposits to the extent it is relatable to supply of labour and services;
(vi) other similar expenses relatable to supply of labour and services;
(vii) profits earned by the contractor to the extent it is relatable to supply of labour and services subject to furnishing of a profit and loss account of the works sites:
PROVIDED that where amount of charges towards labour, services and other like charges are not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated at the percentages specified in the following table :- TABLE: PERCENTAGES FOR WORKS CONTRACTS Sl.
No.
Type of contract Labour, service and other like charges are percentage of total value of the contract 1 Fabrication and installation of plant and machinery.
Twenty five percent 2 Fabrication and erection of structural works of iron and steel including fabrication, supply and erection of iron trusses, purloins and the like.
Fifteen percent 3 Fabrication and installation of cranes and hoists. Fifteen percent 4 Fabrication and installation of elevators (lifts) and escalators.
Fifteen percent 5 Fabrication and installation of rolling shutters and collapsible gates.
Fifteen percent 6 Civil works. Twenty five percent* 7 Installation of doors, doorframes, windows, frames and grills.
Twenty percent 8 Supply and fixing of tiles, slabs, stones and sheets.
Twenty percent Page 4 of 27 Sl.
No.
Type of contract Labour, service and other like charges are percentage of total value of the contract 9 Supply and installation of air conditioners and air coolers.
Fifteen percent 10 Supply and installation of air conditioning equipment including deep freezers, cold storage plants, humidification plants and de-humidors.
Fifteen percent 11 Supply and fitting of electrical goods, supply and installation of electrical equipments including transformers.
Fifteen percent 12 Supply and fixing of furniture and fixtures, partitions including contracts for interior decoration and false ceiling.
Twenty percent 13 Construction of Railway coaches and wagons on under carriages supplied by Railway.
Twenty percent 14 Construction or mounting of bodies of motor vehicle and construction of trailers.
Twenty percent 15 Sanitary fitting for plumbing and drainage or sewerage.
Twenty five percent 16 Laying underground surface pipelines, cables or conduits.
Thirty percent 17 Dyeing and printing of textiles. Thirty percent 18 Supply and erection of weighing machines and weighbridges.
Fifteen percent 19 Painting, polishing and white washing. Thirty percent 20 Book-binding Fifty Percent 21 Textile processing such as dying, fabrication, tailoring, embroidery and other similar activities where textile is supplied by the contractee Fifty percent 22 Electro plating, electro galvanizing, anodizing, powder coating and other similar activities Fifty percent 23 Re-treading of old tyres Forty Percent 24 All other contracts not specified from Sl. No. 1 to 23 above.
Twenty percent * Twenty five percent of total value of the contract, excluding the cost of land transferred, if any, as determined under this Rule.
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(3) For the purpose of sub-rule (1), the cost of land, if any, in a civil works contract carried on by the builder for the intended purchaser, shall be determined in the following manner:
(a) Where separate conveyance/sale deed of the land has been executed between the builder and the intended purchaser, the consideration amount of land stated in that deed;
(b) Where separate conveyance/sale deed of the land has not been executed for transfer of land between the builder and the intended purchaser, then the value of land in the value of composite works contract inclusive of land may be arrived at on any of the following basis:-
(i) Where proportionate land is transferred by the land-owner to the builder by executing a conveyance/sale deed: On the basis of rate of land arrived at from such deed for the purpose of payment of stamp duty.
(ii) Where clause (i) is not applicable, on the basis of rate of land arrived at by adding the amount paid by the builder through account payee cheque/draft/pay order/electronic transfer to the land-owner towards the land rights and value of construction transferred by the builder to the land-owner determined as per sub-rule (1A).
To illustrate, land-owner and builder enter into an agreement, where builder would build four units, which would be shared equally between them. In addition, builder pays Rs.1 crore to the land owner. Total construction cost for four flats is Rs.4 crores. Here, builder transfers the value of construction worth Rs. 2 crores [Rs.4 crores divided by two, since 50% share in the construction is transferred to the land-owner]. In this case, value of land transferred by the land-owner is: Rs.1 crore + Rs.2 crores = Rs.3 crores; and total value of land transferred by the builder to the intended purchasers for his share of the land shall also be Rs.3 crores (Rs. 1.5 crs. per flat if there are two intended purchasers).
(iii) In all other cases where clauses (i) and (ii) are not applicable, the value of land shall be determined on the basis of notified circle rates of land prevailing at the time of execution of agreement between the builder and the intended purchaser.
Provided that where separate circle rates for land and construction have not been notified in respect of certain properties, then circle rate for land and construction prevailing in that locality for other properties in respect of which separate circle rates have been notified, shall be taken for the purpose of determination of value under this sub-rule.
Provided further that where land has been valued at circle rate and the value of conveyance/sale deed with the intended purchaser exceeds the circle rate, then the difference between the two shall be proportionately divided between the value of land and the works contract (comprising material and services).
For example, in case of composite works contract, circle rate of land is Rs.2 crore and circle rate of construction is Rs.1 crore respectively, and the consolidated value of sale deed (inclusive of land and cost of construction) is Rs.3.60 crores. Difference of Rs.0.60 crore shall be divided in the ratio of 2:1;
and thus, value of land for the purpose of this sub-rule shall be Rs.2.40 crores.
Page 6 of 27
Explanation 1: The term “Builder” for the purpose of this sub-rule means the person who undertakes the construction of property, either as owner of the land or under an agreement of power of attorney with the land owner or under some other arrangement, and transfers the property to some other person before completion of construction for a consideration, which may be received by the builder either as a composite sum or under separate agreements for land and construction. The term “builder” shall also include the land-owner(s) who transfers the property to the intended purchaser before completion of construction.
Explanation 2: The term “intended purchaser” for the purpose of this sub-rule means the person who agrees to buy the property before completion of construction and pays the consideration, in full or part, before such completion.
Explanation 3: For the purpose of this sub-rule, construction shall be deemed to be completed at the time of issuance of completion certificate by the competent authority, or at the time and in the manner notified by the Government for this purpose.
(c) In the case of works contract of civil nature where the payment of charges towards the cost of land, if any, is not ascertainable in accordance with the preceding clauses of this sub-rule, the amount of such charges shall be calculated @ 30% of the total value of the contract except in the case of construction of commercial buildings or complexes where it shall be calculated @ 50% of the total value of the contract.
(d) In the case of works contract of civil nature where only a part of the total constructed area is being transferred, the charges towards the cost of land shall be calculated on a pro-rata basis through the following formula:
Proportionate super area X Value of land as determined in this sub-rule Total plot area X Floor Area Ratio
Explanation1.- Proportionate super area for the purpose of this clause means the covered area booked for transfer and the proportionate common constructed area attributable to it.
Explanation 2.- Floor Area Ratio = Total constructed area/ Total plot Area
(4) In the case of works contract of civil nature where only a part of total constructed area is being transferred, the deduction towards labour, services and other like charges mentioned in sub-rule (2) and input tax credit under section 9 shall be calculated on a pro-rata basis.
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(5) Where an agreement is executed by the builder with the intended purchaser before completion of construction as referred in sub-rule (3),
(i) total value of agreement, as reduced by cost of land, and amount of labour, services and like charges, determined in accordance with this Rule, shall be deemed to be taxable turnover of sale;
(ii) tax shall be payable at the time of receipt of consideration, in whatever form or manner, from the intended purchaser in relation to (i) above;
(iii) the builder shall be eligible to deduct labour, services, other like charges in relation to (i) above in the tax period when output tax becomes payable; and
(iv) the builder may claim input tax credit under section 9 in relation to turnover of sale stated in (i) above in that tax period on the basis of separate books of accounts maintained for that property.”
3. Insertion of new rule 44A.- In the principal Rules, after rule 44, the following shall be inserted, namely:- “44A. A retail invoice issued under sub-section (4) of Section 50 of the Act by a dealer, who has elected to pay tax under section 16 of the Act (including schemes notified there under), besides, containing particulars specified in sub-section (5) of the said section, shall also contain the words ‘Composition Dealer (Not eligible to charge VAT on Bill Amount)’ at the top of the invoice.”.
4. Amendment of rule 22.- In the principal Rules, in rule 22, for sub-rule (2), the following shall be substituted, namely.-
(2) “A person required to pay security under sub-section 4 of section 60 for de-sealing or release of any premises including the office, shop, godown, box, locker, safe, almirah or other receptacle, shall furnish security of a sum equal to one per cent of the maximum of GTO of last three years or a sum equal to five lakh rupees, whichever is higher.”.
5. Amendment of rule 23.- In the principal Rules, in rule 23, after sub-rule (2), the following shall be inserted, namely.- “(2A) The security required to be furnished by a person under sub-section 4 of section 60, shall be, at least 50% in the form of security specified at sl. no.1 of the ‘Table – Forms of Security’ below and balance may be in any of the forms of security specified in the said table.”.
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6. Insertion of rule 67A.- In the principal Rules, after rule 67, the following shall be inserted, namely.- “67A Power to prescribe Acknowledgement The Commissioner may prescribe an Acknowledgment for applications/returns filed by the dealer online, in lieu of hard copy of such applications/returns.”.
7. Amendment in Form DVAT-16 In the principal Rules, in forms appended thereto, for Form DVAT-16, the following shall be substituted, namely:- “ Ward No. ____ R1 Tax Period From / / T o / / Dd mm yy dd mm yy R2.1 TIN R2.2 Full Name of Dealer R2.3 Address of Principal Place of Business 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 Tax Rate Tax contribution 1 2 3 4 5 R4 Turnover details R4.1 Gross Turnover R4.2 Central Turnover R4.3 Local Turnover R5 Computation of output tax Turnover (Rs.) Output tax (Rs.)
R5.1 Goods taxable at 1% R5.2 Goods taxable at 5% R5.3 Goods taxable at 12.5% R5.4 Goods taxable at 20% R5.5Works contract taxable at 5% R5.6 Works contract taxable at 12.5% R5.7 Exempted Sales (Tax Free) R5.8 Charges towards labour, services and other like charges R5.9 Charges towards cost of land, if any, in civil works contracts R5.10 Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi.
R5.11 Sales within Delhi against Form ‘H’ R5.12 Output Tax before adjustments Sub Total Refund Claimed?
Yes No Department of Trade & Taxes Government of NCT of Delhi Form DVAT 16 [See Rule 28 and 29] Delhi Value Added Tax Return 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 Total A2 from Annexure Page 9 of 27 R5.13 Adjustments to output tax (Complete Annexure and enter Total A2 here) R5.14 Total Output Tax (R5.12 + R5.13) R6 Turnover of Purchases in Delhi (excluding tax) & tax credits Purchases (Rs.) Tax Credits (Rs.)
R6.1 Capital goods R6.2 Other goods R6.2(1) Goods taxable at 1% R6.2(2)Goods taxable at 5% R6.2(3) Goods taxable at 12.5% R6.2(4) Goods taxable at 20% R6.2(5) Works contract taxable at 5% R6.2(6) Works contract taxable at 12.5% R6.3 Local purchases not eligible for credit of Input Tax R6.3(1) Purchase from Unregistered dealers R6.3(2) Purchases from Composition dealers R6.3(3) Purchase of Non creditable goods (Schedule-VII) R6.3(4) Purchase of Tax Free Goods (Exempted) R6.3(5) Purchases of labour and services related to works contract R6.3(6) Purchases against tax invoices not eligible for ITC R6.3(7) Purchase of goods against retail invoices R6.3(8) Purchase of Diesel & Petrol taxable in the hands of various Oil Marketing Companies in Delhi R6.3(9) Purchases from Delhi dealers against Form ‘H’ R6.3(10) Purchase of Capital Goods (Used for manufacturing of non-creditable goods) R6.4 Tax credit before adjustments Sub Total R6.5 Adjustments to tax credits (Complete Annexure and enter Total A4 here) R6.6 Total Tax Credits (R6.4 + R6.5)) R7.1 Net Tax (R5.14) – (R6.6) R7.2 Interest @ 15% if payable (B) R7.3 Penalty, if payable (C) R7.4 Tax deducted at source (attach TDS certificates (downloaded from website) with Form DVAT 56) Sl.
No.
Form DVAT-43 ID No.
Date Amount R7.5 Tax credit carried forward from previous tax period R7.6 Adjustment of excess balance under CST towards DVAT liability R7.7 Balance payable [(R7.1+R7.2+R7.3) – (R7.4+R7.5 +R7.6)] R7.8 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 (Rs.)
R8 Net Balance* (R7.7-R7.8) * 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 R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R9 Balance brought forward from line R8 (Positive value of R 8) R9.1 Adjusted against liability under Central Sales Tax R9.2 Refund Claimed R9.3 Balance carried forward to next tax period Total A4 from Annexure Page 10 of 27 IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX (Also fill Annexure-2E) R10 Details of Bank Account R10.1 Account No.
R10.2 Account type (Saving/Current etc.)
R10.3 MICR No.
R10.4
(a) Name of Bank
(b) Branch Name R11 Inter-state trade and exports/ imports Inter-state Sales/Exports Inter-state Purchases / Imports R11.1 Against C Forms (Other than Capital Goods) R11.2 Against C+E1/E2 Forms R11.3 Inward/outward Stock Transfer ( Branch) against F Forms R11.4 Inward/outward Stock Transfer (Consignment) against F Forms R11.5 Own goods received/transferred after job work against F Forms R11.6 Other dealers goods received/returned after job work against F Forms R11.7 Against H Forms (other than Delhi dealers) R11.8 Against I Forms R11.9 Against J Forms R11.10 Exports to / Imports from outside India R11.11 Sale of Exempted Goods (Schedule I) R11.12 High Sea Sales/Purchases R11.13 Sale/Purchases without Forms R11.14 Capital goods purchased against C Form R11.15 Total 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 Return Form:
1. Please complete all the applicable fields in the Form.
2. The fields, which are not applicable, may be left blank.
3. Return should be filed electronically, on the departmental website, within the stipulated period as prescribed under rule 28 of the DVAT Rules.
4. Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 OR
(ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter. However, sale detail of goods sold to Embassies/Organizations specified in Sixth Schedule should be reported invoice wise in case opted for Form DVAT-30 & 31 or Embassies/Organizations wise, if opted for Annexure 2A & 2B, as the case may be.
5. In case of refund, the information in Annexure -2E appended to this Form should be furnished electronically, on departmental website, at the time of filing online return.
6. All dealers to file tax rate wise details of closing stock in hand as on 31 st March, with the second quarter return of the following year, in Annexure 1D
7. Transmit the information relating to issue of debit/credit note in Annexure 2C & 2D.
Page 11 of 27 Annexure -1 (To be furnished with the return where adjustments in Output Tax or Tax Credits are made) A1 Adjustments to Output Tax Nature of Adjustment Rate of tax (1,5,12.5, 20 ) % Increase in Turnover/ amount involved Decrease in Turnover/ amount involved Increase in Output Tax (A) Decrease in Output Tax (B) A1.1 Sale cancelled [Section 8(1) (a)] A1.2 Nature of sale changed [Section 8(1) (b)] A1.3 Change in agreed consideration [Section 8(1) (c )] A1.4 Goods sold returned [Section 8(1)(d)] A1.5 Bad debts written off [Section 8(1) (e) and Rule 7A] A1.6 Bad debts recovered [Rule 7A(3)] A1.7 Tax payable on goods held on date of cancellation of registration (Section 23) A1.8 Other adjustments , if any (specify) Total A2 Total net increase / (decrease) in Output Tax (A-B) A3 Adjustments to Tax Credits Nature of Adjustment Rate of tax (1,5,12.5, 20 ) % Increase in Turnover/ amount involved Decrease in Turnover/ Amount involved Increase in Tax Credit (C) Decrease in Tax Credit (D) A3.1 Reduction in Input Tax Credit due to sale of goods at price lower than the purchase price [Section 10(5)] A3.2 Receipt of debit notes from the seller [Section 10(1)] A3.3 Receipt of credit notes from seller [Section 10(1)] A3.4 Goods purchased returned or rejected [Section 10(1)] A3.5 Change in use of goods, for purposes other than for which credit is allowed [Section 10(2)(a)] A3.6 Change in use of goods for purposes for which credit is allowed [Section 10(2)(b) A3.7 Tax credit disallowed in respect of stock transfer out of Delhi [Section 10(3)] A3.8 Tax credit for Transitional stock held on 1 st April 2005 (Section 14) A3.9 Tax credit for purchase of Second-hand goods (Section 15) A3.10 Tax credit for goods held on the date of withdrawal from Composition Scheme [Section 16] A3.11 Tax credit for trading stock and raw materials held at the time of registration (Section 20) A3.12 Tax credit disallowed for goods lost or destroyed (Rule 7) A3.13 Tax credit adjustment on sale or stock transfer of capital goods [Section9(9)(a)] A3.14 Second or Third installment of balance tax credit on capital goods.
[Section 9(9)(a)] A3.15 Second, Third or Fourth installment of balance tax credit on Page 12 of 27 right to use goods. [Section 9(11)] A3.16 Other adjustments, if any (specify) Total A4 Total net increase / (decrease) in Tax Credits (C-D) Annexure IA Additional details to be filled by works contract dealers W.1 Value of works contract billed during the tax period.
W.2 Value of works contract payments received during the tax period.
W.3 Gross Turnover (without claiming any deduction) W.4 Details of Deductions:
W.4(1) Amount of Labour & services claimed as per rule 3
(i) Amount On actual basis
(ii) Amount On %age basis W.4(2) Whether any amount of sale or purchase in the course of Inter State Trade deducted from turnover? If Yes, specify the amount.
W.4(3) Whether any amount of sub-contractors payments deducted from GTO? If Yes, specify the amount.
W.4(4) TDS deducted from sub-contractor W.4(5) Any other deductions Annexure 1B Additional details from right to use dealers Total value of assets as per last year’s audited balance sheet Details of assets purchased locally during last four years against which ITC claimed in the current tax period Total value of assets purchase d/transfe rred against C or F Form during the current tax period Details of Turnover Remarks (if any) Taxable turn over under DVAT Rate of tax Tax able turn over und er Cent ral Act Rate of tax Descrip tion of Asset (pleas e specify )* Valu e ITC claime d 1 2 3 4 5 6 7 8 9 10 * Car, Buses, Helicopter, Generators, Motors, Air Conditioners, Coolers, Hospital Equipment, Earthmoving Equipment, Tents, ATMs, Computers, Manufacturing Machines, Public Addressing System, Projectors, Others (Please Specify) Annexure 1C Additional Information relating to sale against Form –H to Delhi dealers As on date, total tax liability on account of non-submission of ‘H’ Form(s) for penultimate exports made to exporter(s) in Delhi, pertaining to previous tax periods, as per details below:
Quarter Sale Amount Applicable Rate of Tax Tax Amount Page 13 of 27 Detail of ‘H’ Forms pertaining to previous tax period to be filed along with DVAT-56:
Quarter Sale Amount Applicable Rate of Tax Tax Amount Annexure 1 D Tax rate wise details of Stock in hand as on 31 st March ____ (Year) (to be filled with 2nd quarter return) Rate Amount 0% 1% 5%
12.5% 20% Total Annexure – 2A (See instruction 6) SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER (Quarter wise) (To be filed along with return) TIN: Name of the Dealer:
Purchase for the Tax Period: From _______ to _______ Summary of Purchase (As per DVAT-30) (All amounts in Rupees) Sr. No. Quarter & Year Seller’s TIN Seller’s Name Rate of Tax under DVAT Act (for all columns) 1 2 3 4 5 Inter-State Purchase/Stock Transfer/Import not eligible for credit of input tax Import from Outside India High Sea Purchas e Capital Goods purchased against C- Forms Goods (Other than capital goods) purchased against C-Form s Purchase against H- Form (other than Delhi dealers) Purchases without Forms Inward Stock Transfer (Branch) against F- Form Inward Stock Transfer (Consignment ) against F- Form Own goods receiv ed back after job work again st F- Form Other dealers goods received for job work against F-Form 6 7 8 9 10 11 12 13 14 15 Page 14 of 27 Local Purchases eligible to credit of input tax Capital Goods Others (Goods) Others (Works Contract) Purchase Amount (excluding VAT) Input Tax Paid Purchase Amount (excluding VAT) Input Tax Paid Purchase Amount (excluding VAT) Input Tax Paid 26 27 28 29 30 31 Note: - Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter.
* will include purchase of DEPB (for self-consumption), consumables goods & raw material used for manufacturing of tax free goods in Column No.21.
Signature of Dealer / Authorized Signatory Annexure – 2B (See instruction 6) SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER (Quarter wise) (To be filed along with return) TIN: Name of the Dealer:
Address: Sale for the Tax Period: From ___ to _____ Summary of Sales (As per DVAT-31) (All amounts in Rupees) Sr No. Quarter & Year Buyer’s TIN / Embassy/Organisation Regn. No.
Buyer/Embassy/Organisation Name Tax Rate (DVAT) (for all columns) 1 2 3 4 5 Turnover of Inter-State Sale/Stock Transfer / Export (Deductions) Expor t Hig h Sea Sale Own goods transferre d for Job Work against F- Form Other dealers’ goods returned after Job work against F- Form Stock transfer (Branch ) against F- Form Stock transfer (Consignme nt) against F- Form Sale against H-Form Sale agains t I- Form Sale agains t J- Form Sale against C+E- I/E-II Sale of Exe mpte d Goo ds [Sch.
I] Sale s cover ed unde r provi so to [Sec.
9(1)] Read with Sec.
8(4)] Sale s of Good s Outsi de Delhi (Sec.
4) 6 7 8 9 10 11 12 13 14 15 16 17 18 Local Purchases not eligible for credit of input tax Purchase From Unregistere d dealer Purchases from Compositio n Dealer Purchase of Noncreditable goods(Sc hedule- VII) Purchas e of Tax free goods Purchase of labour & services related to Works Contract Purchase against tax invoices not eligible for ITC * Purchase of Goods against retail invoices Purchase of Petrol & Diesel from Oil Marketing Companies in Delhi Purchase from Delhi dealers against Form- H Purchase of Capital Goods (Used for manufacturin g of noncreditable goods) 16 17 18 19 20 21 22 23 24 25 Page 15 of 27 Turnover of Inter-State Sale (Taxable) Turnover of Local Sale Rate of Tax (CST) Sale against C-Form excluding sale of capital assets Capital Goods sold against C- Forms Sale witho ut forms Tax (CST ) Turnove r (Goods) (excludi ng VAT) Turno ver (WC) (exclu ding VAT Out put Tax Charges towards labour, services and other like charges, in civil works contracts Charges towards cost of land, if any, in civil works contracts Sale agai nst H- For m to Delh i deal ers Sale of Petrol/Di esel suffered tax on full sale price at OMC level 19 20 21 22 23 24 25 26 27 28 29 30 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter. Data of Embassies/Organisations listed in Sixth Schedule shall be provided entity wise.
Signature of Dealer / Authorized Signatory Annexure 2C [See Rule 42] DETAILS OF DEBIT/CREDIT NOTES RELATED TO LOCAL PURCHASE (INCLUDING GOODS RETURNED / CANCELLED etc.)
(To be filed along with return) Tax Period : --------------- To --------------- TIN - Name - Sr No. Seller’s TIN Seller’s Name Receipt of Credit Notes (Decrease) Receipt of Debit Notes (Increase) Turnover Tax (ITC) Turnover Tax (ITC) 1 2 3 4 5 6 7 Total Note – Seller-wise Credit / Debit notes (bulk /invoice wise) details are to be filled. The date of issue of Credit/Debit notes must fall in the quarter under report.
Annexure 2D [See Rule 42] DETAILS OF DEBIT/CREDIT NOTES RELATED TO LOCAL SALE (INCLUDING GOODS RETURNED / CANCELLED etc.)
(To be filed along with return) Tax Period : --------------- To --------------- Page 16 of 27 TIN - Name - Sr No. Buyer’s TIN Buyer’s Name Issue of Credit Notes (Decrease) Issue of Debit Notes (Increase) Turnover Tax Turnover Tax 1 2 3 4 5 6 7 Total Note – 1. Buyer-wise Credit / Debit notes (bulk /invoice wise) details are to be filled. The date of issue of Credit/Debit notes must fall in the quarter under report.
2. Word ‘Ún-regd.’ may be mentioned for Un-registered dealers / Customers in Col. 2.
Annexure – 2E (TO BE FILLED, IN CASE OF REFUND CLAIM) SI.
No.
CLAIMANTS INPUT
1. a) Details of demand/ outstanding dues pending against the dealer under the DVAT Act and/or CST Act.
Period Outstanding Amount DST Act DVA T Act CST Act
1.
2.
3.
b) Please furnish details of objections/ appeal filed, if any Objection No./Appeal No.
(whichever is applicable) Outsta nding deman d Period to which demand pertains Whether stay granted DVAT Appell ate Tribun al High Court Supre me Court
2. (a) Date of Enforcement Survey, if any
(b) Any notice in DVAT-37 issued for audit, special audit during the tax period.
dd/mm/yyyy
3. a) Whether all requisite statutory forms filed.
Yes No b) Are you willing to wait for refund till all statutory Forms are Yes No Page 17 of 27 received?
c) Are you willing to surrender proportionate refund against statutory form yet to be received?
Yes No ”
8. Amendment in Form DVAT-17 In the principal Rules, in forms appended thereto, for Form DVAT-17, the following shall be substituted, namely:- “ Department of Trade and Taxes Government of NCT of Delhi Form DVAT 17 [See Rule 28] Composition Tax Return Form under the Delhi Value Added Tax Act, 2004 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.
PART A – For Composition Dealers other than Works Contractors R3 Description of top categories of goods dealt in (In order of volume of turnover for the tax period 1-highest volume to 3-lowest volume) Sl. No. Description of Goods Commodity Code 1 2 3 R4 Gross turnover R5 Computation of composition/output tax Turnover (Rs.)
Composition/output tax (Rs.)
R5.1 Composition at 0.1% R5.2 Composition at 1% R5.3 composition / output Tax Sub Total (R5.1+ R5.2) R5.4 Balance carried forward from previous tax period R5.5 Net Tax [R5.3 – R5.4] R5.6 Interest, if payable R5.7 Penalty, if payable R5.8 Balance Payable (R5.5 + R5.6 + R5.7) R5.9 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 Page 18 of 27 R6 Net Balance* (R 5.8- R 5.9) * 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 R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R7 Balance brought forward from line R6 (Positive Value of R6) R7.1 Refund Claimed R7.2 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX R8 Details of Bank Account R8.1 Account No.
R8.2 Account type (Saving/Current etc.)
R8.3 MICR No.
R8.4
(a) Name of Bank
(b) Branch Name R 9 Turnover of purchases in Delhi (Rs.)
R 9.1 Goods purchased from Composition Dealers @ 0.1% R 9.2 Goods purchased from Composition Dealers @ 1% R 9.3 Goods taxable @ 1% R 9.4 Goods taxable @ 5% R 9.5 Goods taxable @ 12.5% R 9.6 Goods taxable @ 20% R 9.7 Exempted purchases R 9.8 Purchases from unregistered dealers R 10 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
PART B – For Works Contractors u/s 16(12) R1 Tax Period From / / T o / / 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 categories of works contract you deal in having different composition rates or till the Sl.
No.
Description of Composition Scheme Composition Tax Rate Page 19 of 27 aggregate of sale volume reaches at least 80% (In order of volume of turnover for the tax period1-highest volume to 3- lowest volume) 1 2 3 R4 Gross turnover R5 Computation of composition /output tax Turnover (Rs.) Composition/output tax (Rs.)
R5.1 Composition at 1% R5.2 Composition at 2 % R5.3 Composition at 2.5 % R5.4 Composition at 3 % R5.5 Composition at 6 % R5.6 Goods Taxable at 5% (sale of scrap/capital assets etc).
R5.7 Goods Taxable at 12.5% (sale of scrap/capital assets etc).
R5.8 composition / output Tax Sub Total (R5.1 to R5.7) R5.9 Amount of tax computed on the turnover mentioned in CC-01, at the lesser of the composition rates opted by the contractor or the subcontractor.
R5.10 Balance carried forward from previous tax period R5.11 Less : Tax deducted at source (attach TDS certificates (downloaded from website) with Form DVAT 56) Sl.
No.
Form DVAT-43 ID No.
Date Amount R5.12 Net Tax [R5.8 – (R5.9 + R5.10+R5.11)] R5.13 Interest, if payable R5.14 Penalty, if payable R5.15 Balance Payable (R5.12 + R5.13 + R5.14) R5.16 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 R6 Net Balance* (R5.15- R5.16) * 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 R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R7 Balance brought forward from line R6 (Positive Value of R6) R7.1 Refund Claimed R7.2 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX R8 Details of Bank Account R8.1 Account No.
Page 20 of 27 R8.2 Account type (Saving/Current etc.)
R8.3 MICR No.
R8.4
(a) Name of Bank
(b) Branch Name R9 Turnover of purchases in Delhi (Rs.)
R9.1 Goods taxable at 1% R9.2 Goods taxable at 5% R9.3 Goods taxable at 12.5% R9.4 Goods taxable at 20% R9.5 Works contract taxable at 5% R9.6 Works contract taxable at 12.5% R9.7 Exempted purchases R9.8 Purchases from un-registered dealers R10 Inter-state purchases/Stock Transfer (Rs.)I R10.1 Against ‘C’ forms R10.2 Inward stock transfer against ‘F’ forms R10.3 Imports from outside India R10.4 others(not supported by forms) 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 (first name, middle, surname) _____________________________________________________ Designation/Status ______________________________________________________ Place Date Day Month Year Instructions for online Return filling
1. Please complete all the applicable fields in the Form.
2. The fields, which are not applicable, may be left blank.
3. Return should be filed electronically, on the departmental website, within the stipulated period as prescribed under rule 28 of the DVAT Rules
4. Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 OR (ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter.
5. In case of refund, the information in Annexure E appended to this Form should be furnished electronically, on departmental website, at the time of filing online return.
Annexure – 2A (See instruction 4) SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER (Quarter wise) (To be filed along with return) TIN: Name of the Dealer:
Address: Purchase for the tax period: From ___ to __ Summary of Purchase (As per DVAT-30) (All amounts in Rupees) Page 21 of 27 S.No. Quarter & Year Seller’s TIN Seller’s Name Rate of Tax under DVAT Act and applicable rate of composition if works executed through subcontractor.
1 2 3 4 5 Turnover of Purchases in Delhi Purchases against tax invoice/retail invoice Exempted goods Purchases from Unregistered Dealer Works contract executed by subcontractor Total Purchases including Tax Sub contractor s under compositio n scheme (CC 01) Sub contractor s paying tax as per Section 3 of the Act 6 7 8 9(a) 9(b) 10 Inter State Purchases/Stock Transfer Purchase s against ‘C’ Form Inward Stock Transfer against ‘ F’ Form Import from Outside India Others (not supported by forms) Total (including tax) 11 12 13 14 15 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each quarter.
Signature of Dealer / Authorized Signatory Annexure – 2B (See instruction 4) SUMMARY OF SALE REGISTER (Quarter wise) (To be filed along with return) TIN: Name of the Dealer:
Address: Sale for the tax period: From ____ to ____ Summary of Sales (As per DVAT-31) (All amounts in Rupees) Details of Composition Transaction / Works Contract Executed S.
No.
Quarter & Year Buyer’s TIN Buyer’s Name Category of Contract (if applicable) Rate of Composition Turno ver Comp ositio n Tax Form DVAT 43 ID No.
Date 1 2 3 4 5 6 7 8 9 10 Page 22 of 27 Local Sale of Scrap/Capital Goods etc.(See sl. no.9 of modalities of composition scheme) Sale Price (Excluding VAT) Rate of Tax Output Tax 11 12 13 Signature of Dealer/ Authorised Signatory ”
9. Amendment of Form DVAT 30.- In the principal Rules, in forms appended thereto, for Form DVAT 30, the following shall be substituted, namely:- Department of Value Added Tax Government of NCT of Delhi Form DVAT 30 [See Rule 42] Specimen of Purchase / inward Branch transfer Register Registration Number :______________________________ Name of dealer : ______________________________ Address : ______________________________ ______________________________ Purchases for the tax period From(dd/mm/yy)__________To(dd/mm/yy) _________ Method of accounting: Cash / Accrual Details of Purchases (All amounts in Rupees) Date of Purcha se Invoice No./Delive ry Note Seller’s TIN Seller’s Name Rate of Tax under DVAT Act (for all columns) 1 2 3 4 5 Inter-State Purchase/Stock Transfer/Import not eligible for credit of input tax Import from Outside India High Sea Purchas e Capital Goods purchased against C- Forms Goods (Other than capital goods) purchased against C-Form s Purchase against H- Form (other than Delhi dealers) Purchases without Forms Inward Stock Transfer (Branch) against F- Form Inward Stock Transfer (Consignment ) against F- Form Own goods receiv ed back after job work again st F- Form Other dealers goods received for job work against F-Form 6 7 8 9 10 11 12 13 14 15 Page 23 of 27 Local Purchases eligible to credit of input tax Capital Goods Others (Goods) Others (Works Contract) Purchase Amount (excluding VAT) Input Tax Paid Purchase Amount (excluding VAT) Input Tax Paid Purchase Amount (excluding VAT) Input Tax Paid 26 27 28 29 30 31 Note: - Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter.
* will include purchase of DEPB (for self-consumption), consumables goods & raw material used for manufacturing of tax free goods in Column No.21.
Signature of Dealer / Authorized Signatory
10. Amendment of DVAT-30A - In the principal Rules, in forms appended thereto, for the Form DVAT 30A, the following shall be substituted, namely:- “Department of Value Added Tax Government of NCT of Delhi Form DVAT-30A [See Rule 42] Specimen of Debit/Credit Notes related to Local Purchases Register Registration Number :_____________________ Name of dealer : _____________________ Address : _____________________ _____________________ Tax period : From(dd/mm/yy)_____To(dd/mm/yy) ______ Method of accounting: Cash/Accrual Local Purchases not eligible for credit of input tax Purchase From Unregistere d dealer Purchases from Compositio n Dealer Purchase of Noncreditable goods(Sc hedule- VII) Purchas e of Tax free goods Purchase of labour & services related to Works Contract Purchase against tax invoices not eligible for ITC * Purchase of Goods against retail invoices Purchase of Petrol & Diesel from Oil Marketing Companies in Delhi Purchase from Delhi dealers against Form- H Purchase of Capital Goods (Used for manufacturin g of noncreditable goods) 16 17 18 19 20 21 22 23 24 25 Page 24 of 27 Details of Debit/Credit Notes related to purchases Date of issue of Debit/ Credit Note/ Voucher Seller’s TIN Seller’s Name Debit / Credit Note / Voucher Number Date of relevant Tax Invoice/Retail Invoice affected by the credit/ debit note Amount of Debit/ Credit Note/ Voucher Increase in ITC (Debit Note) Increase in ITC (Credit Note) 1 2 3 4 5 6 7 8 Signature of Dealer/ Authorised Signatory”
11. Amendment of Form DVAT 31.- In the principal Rules, in forms appended thereto, for Form DVAT 31, the following shall be substituted, namely:- “Department of Value Added Tax Government of NCT of Delhi Form DVAT 31 [See Rule 42] Specimen of Sales / outward Branch Transfer Register Registration Number:___________________________________ Name of dealer : ____________________________________ Address : ____________________________________ ____________________________________ Sales for the tax period From (dd/mm/yy) _________To (dd/mm/yy) ___________ Method of accounting: Cash / Accrual Details of Sales (All amounts in Rupees) Date of Sale/Transfer Invoice No./Delivery Note No.
Buyer’s TIN / Embassy/Organisation Regn. No.
Buyer/Embassy/Organisation Name Tax Rate (DVAT) (for all columns) 1 2 3 4 5 Page 25 of 27 Turnover of Inter-State Sale/Stock Transfer / Export (Deductions) Expor t Hig h Sea Sale Own goods transferre d for Job Work against F- Form Other dealers’ goods returned after Job work against F- Form Stock transfer (Branch ) against F- Form Stock transfer (Consignme nt) against F- Form Sale against H-Form Sale agains t I- Form Sale agains t J- Form Sale against C+E- I/E-II Sale of Exe mpte d Goo ds [Sch.
I] Sale s cover ed unde r provi so to [Sec.
9(1)] Read with Sec.
8(4)] Sale s of Good s Outsi de Delhi (Sec.
4) 6 7 8 9 10 11 12 13 14 15 16 17 18 Turnover of Inter-State Sale (Taxable) Turnover of Local Sale Rate of Tax (CST) Sale against C-Form excluding sale of capital assets Capital Goods sold against C- Forms Sale witho ut forms Tax (CST ) Turnove r (Goods) (excludi ng VAT) Turno ver (WC) (exclu ding VAT Out put Tax Charges towards labour, services and other like charges, in civil works contracts Charges towards cost of land, if any, in civil works contracts Sale agai nst H- For m to Delh i deal ers Sale of Petrol/Di esel suffered tax on full sale price at OMC level 19 20 21 22 23 24 25 26 27 28 29 30 Signature of Dealer / Authorized Signatory”
12. Amendment of DVAT-31A - In the principal Rules, in forms appended thereto, for the Form DVAT 31A, the following shall be substituted, namely:- “Department of Value Added Tax Government of NCT of Delhi Form DVAT-31A [See Rule 42] Specimen of Debit/Credit Notes related to Local Sales Register Registration Number :______________________________ Name of dealer : _______________________ Address : ______________________________ ______________________________ Tax period: From(dd/mm/yy)_____To(dd/mm/yy) _ Page 26 of 27 Method of accounting: Cash / Accrual Details of Debit/Credit Notes related to Local Sales Date of issue of Debit/ Credit Note/ Voucher Buyer’s TIN Buyer’s Name Debit / Credit Note / Voucher Number Date of relevant Tax Invoice/Retail Invoice affected by the credit/ debit note Amount of the credit/ debit note Increase in ITC (Debit Note) Increase in ITC (credit note) 1 2 3 4 5 6 7 8 Signature of Dealer/ Authorised Signatory”
13. Amendment of Form DVAT-48.- In the principal Rules, in forms appended thereto, for Form DVAT-48, the following shall be substituted, namely:- “Department of Value Added Tax Government of NCT of Delhi FORM DVAT – 48 [see Rule 59] Form of Quarterly Return by the Contractee for the quarter ending ____________
1. Name of Contractee
2. Full Address Building Name/ Number __________________ Area/ Road ________________ Locality/ Market _____________ Pin Code _________________ Telephone No. _____________
3. Tax Deduction Account Number ____________________
4. Details of payments made to Contractors and of tax deducted at source (as per Table below) Table Sl.
No.
Name & Address of Contractor Regn.
No./TIN of contractor Amount credited / paid Date on which amount credited or paid Amount of tax deducted Date on which tax deducted TDS Certificate No. & date Challan no.
and date on which TDS was paid to the credit of the Government Treasury Name and addres s of the Bank In case of book adjustment, mention the bill no. and PAO No.
1 2 3 4 5 6 7 8 9 10 11
5. List of all contracts awarded and executed during the quarter: It has been pointed out Name & Address of Contractor Contractor’s TIN Value of cont-ract awar-ded to the cont-ractor Cumulativ e Value of contract executed by the contractor up to the quarter Single project sub divided into two separate contracts i.e.
for supply and labour to one contractor Site address( es) where the work is being executed Start date of contract End date of contract Value of goods supplied free of cost by the contractee which is deductible from the bill of the contractor Supply contract Amount of Labour contract Amou nt Tax rate 1 2 3 4 5 6 7 8 9 10 11 Page 27 of 27
6. 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 therefrom.
Signature of the person responsible for Deducting at Source Name Designation/Status Place :
Date :
Note: Use separate sheets wherever necessary.
Enclosed: Copy of the challan for payment of tax deducted and TDS certificates ” 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/785 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 (Taxation), L-Block, Vikas Bhawan, 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. VATO (Systems).
13. Guard File.
14. Website.
(H.P. Sharma) Dy. Secretary (Infra)