Page 1 of 29 (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(4)/Fin.(Rev-I)/2013-14/DS-VI/519 Dated the 09.07.2013 NOTIFICATION No.F.3(4)/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 (Second Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 4A.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules) in rule 4A, in -
(i) sub-rule (a), for the word “five”, the word “ten” shall be substituted;
(ii) sub-rule (d), for the word “fifteen”, the word “twenty” shall be substituted,
(iii) sub-rule (e), for the word “twenty”, the word “twenty five” shall be substituted,
(iv) sub-rule (g), for the word “thirty”, the word “thirty five” shall be substituted.
3. Substitution of Form DVAT-04.- For Form DVAT-04, the following shall be substituted, namely:- “ Department of Trade and Taxes Govt. of NCT of Delhi FORM DVAT-04 [See Rule 12]
PART-A Application for Registration Under Delhi Value Added Tax Act, 2004
1. Full Name of Applicant Dealer (Business Name)
1A. Ward No. Page 2 of 29
2. Nature of Business Man ufac turer Wholesal e Trader Retail Trader Right to Use/Lease (Lessor) Work s Contr actor Expo rter Importer Others (specify) (Check all applicable) Interstate Seller Interstate Purchase r
3. Constitution of Business Proprietorship Private Ltd. Company Public Sector Undertaking (Check one as applicable) Partnership Government Company Government Corporation HUF Public Ltd. Company Government Department Society Club Trust Others, please specify
4. Annual Turnover Category Check one Less than Rs. 20 lacs Rs. 20 lacs or above
(a) Turnover in preceding financial year Rs.
(b) Expected turnover in the current financial year Rs.
5. Type of Registration Check one Mandatory Voluntary
6. Date from which liable for registration under Delhi Value Added Tax Act, 2004 / / Day Month Year
7. Security
(a) Amount of Security Rs.
(b) Type of Security Dealer Surety Bank Guarantee Cash
(c) Date of expiry of Security, if in the shape of Bank Guarantee / / Day Mont h Year
8. Permanent Account Number of the applicant dealer (PAN) A. Whether name of Applicant Dealer (as provided above) is different from the ‘Name Appearing on PAN Card’ Yes No B. If Yes, Name appearing on PAN Card C. Name of Business D. If the dealer is proprietorship concern The name of proprietor Proprietor’s PAN
9. Whether opted for Composition Scheme under section 16 of the Act? Yes No 9A If yes, rate of tax under Composition Scheme (Check one or more as applicable) (attach relevant application) 1% 2% 3% 6%
10. Whether Registered under Central Excise Act Yes No
10A. If yes, Registration Number under Central Excise Act
11. Whether Registered under Service Tax Yes No 11 A. If yes, Registration Number under Service Tax
12. Whether Registered for IEC Yes No
12A. If yes, IEC Code Page 3 of 29
13. Principal Place of Business Building Name/ Number (Address for service of physical notice, if any, would be same as this ) Area/ Road Locality/ Market/City/District/State Pin Code Email Id Telephone Number Mobile Number Fax Number Area in Sq. Mts Floor – (Basement/ Ground/First) Open Area Covered Area -1, 0,1, 2, 3, ….
14. Number of additional places of business within or outside the state Godown / Warehouse (also please complete Part C) Factory Shop Accounts Office Corporate Office Other place(s) of business
15.Description of top 5 items you deal or propose to deal in (1-highest volume to 5-lowest volume) Description of items Commodity Code 1 2 3 4 5
16.Details of all Bank Accounts Name of Bank Account Number IFSC Code Address of Bank
1.
2.
3.
4.
5.
17. Number of persons having interest in business (also please complete Part B for each such person)
18. Number of managers
19. Number of authorised signatories (also please complete Part D for each such person)
20. Name of Manager First Name Middle Name Surname 1 2 3
21. Name of Authorised Signatory* First Name Middle Name Surname * Please complete Part D
22. Counsel Name First Name Middle Name Surname
22A. Counsel Mobile Number
22B. Counsel Email ID 22C Status - Advocate/CA/STP Page 4 of 29
23. 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 Authorised Signatory _______________________________________________________________ Full Name (first name, middle, surname) _______________________________________________________________ Designation/Status _______________________________________________________________ Place Date / / Day Month Year FORM DVAT-04
PART-B Particulars of Person [Proprietor/ Karta/ Partners/ Directors in the Business / Members of Executive Committee of Societies, Clubs etc.] having Interest in the Business (Furnish particulars on separate sheets for each person having interest in the business)
1. Full Name of Applicant Dealer (Business Name)
2. Full Name of person having interest in business (provide in order of first name, middle name, surname)
3. Date of birth / / 4. Gender (Check one) Male Female
5. Father’s / Husband’s name First Name Middle Name Surname
6. E-mail address 7.UniqueIdentification (AADHAAR)No.
8. PAN : 9. Passport No.
10. Residential Address Building Name/ Number (If different from principal place of business) Area/ Road Locality/ Market/City/Distt/State Pin Code Mobile Number Telephone Number Fax Number
11. Permanent Address Building Name/ Number (If different from residential address) Area/ Road Locality/ Market/City/Distt./State Pin Code Mobile Number Telephone Number Fax Number Please affix a passport size photograph of the person whose particulars are being given in this form Page 5 of 29
12. Whether having interest in other firm/company registered in Delhi or outside Delhi.. If yes, give details: Yes No
(i) Name & address of firm/company
(ii) TIN
(iii) Status in that Firm/Company
(iv) Registration Status (Regd /Cancelled)
13. 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 Authorised Signatory _______________________________________________________________ Full Name (first name, middle, surname) _______________________________________________________________ Designation/Status _______________________________________________________________ Place Date / / Day Month Year FORM DVAT-04
PART-C Details of Additional Places of Business within and outside Delhi
1. Full Name of Applicant Dealer (Business Name)
2. Details of Additional Places of Business (furnish additional sheets if required) Type Godown / Warehouse Factory Shop Corporate office Accounts Office Other place of business Address Ward No. Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Mobile Number Telephone Number Fax Number Area (in Sq. Mts) Open Area Covered Area Date of establishment / / Day Month Year VAT/CST registration number (TIN) (if place of business is situated outside Delhi) Type Godown / Warehouse Factory Shop Corporate office Accounts Office Other place of business Address Ward No. Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Mobile Number Telephone Number Area( in Sq. Mts) Open Area Covered Area Fax Number Date of establishment / / Day Month Year VAT/CST registration number(TIN) (if place of business is situated outside Delhi) Page 6 of 29 Type Godown / Warehouse Factory Shop Corporate office Accounts Office Other place of business Address Ward No. Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Mobile Number Telephone Number Area( in Sq. Mts) Open Area Covered Area Fax Number Date of establishment / / Day Month Year VAT/CST registration number(TIN) (if place of business is situated outside Delhi) Type Godown / Warehouse Factory Shop Corporate office Accounts Office Other place of business Address Ward No. Building Name/ Number Area/ Road Locality/ Market Distt. State Pin Code Email Id Mobile Number Telephone Number Fax Number Area (in Sq. Mts) Open Area Covered Area Date of establishment / / Day Month Year VAT/CST registration number(TIN) (if place of business is situated outside Delhi)
3. Address of third party Storage Facility in Delhi or outside (for Delhi Stocks), if any:
4. 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 Authorised Signatory _______________________________________________________________ Full Name (first name, middle, surname) _______________________________________________________________ Designation/Status _______________________________________________________________ Place Date / / Day Month Year Page 7 of 29 FORM DVAT-04
PART-D Particulars Of Authorized Signatories (Furnish Separate Form Giving Particulars of Each Authorized Signatory, In Case Of More Than One Authorized Signatories)
1. Full Name of Applicant Dealer (Business Name)
2. Name of Authorised Signatory (Provide in order of first name, middle name, surname) (Ref. Instruction No.9)
3. Date of birth / / 4. Gender (Check one) Male Female
5. Father’s / Husband’s name First Name Middle Name Surname
6. E-mail address 7.UniqueIdentification (AADHAAR) No.
8. PAN : 9. Passport No.
10. Residential Address Building Name/ Number (If different from principal place of business) Area/ Road Locality/ Market Distt. State Pin Code Mobile Number Telephone Number Fax Number
11.Permanent Address Building Name/ Number (If different from residential address) Area/ Road Locality/ Market Distt. State Pin Code Mobile Number Telephone Number Fax Number
12. Whether having interest in other firm/company, registered in Delhi or outside Delhi. . If yes, give details: Yes No
(ii) Name & address of firm/company
(ii) TIN
(iii) Status in that Firm/Company
(iv) Registration Status (Regd /Cancelled) Please affix a passport size photograph of the person whose particulars are being given in this form Page 8 of 29
13. Declaration I/We ________________________________________________ hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Delhi VAT Act, 2004. All his actions in relation to this business will be binding on us. S.No. Full Name Designation/Status Signature (First name, Middle Name, Surname) 1 2
3.
4.
14. Acceptance as an authorised signatory I __________________________________________ hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Signature of Authorised Signatory _______________________________________________________________ Full Name (first name, middle, surname) _______________________________________________________________ Designation/Status _______________________________________________________________ Place Date Day Month Year Instructions for filling Registration Form (DVAT-04) (For details refer to Section 19 and Rule 12)
1. Please fill in all the details in CAPITAL letters.
2. Please note that you are mandatorily required to register if :
(i) your turnover at any time during a financial year exceeds taxable quantum; or
(ii) you are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 1956 (‘Taxable quantum’ is Rs. 20 lacs except in the case of an importer where it is NIL)
3. Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, 2004.
4. For field 2, an “importer” means -
(i) a person who brings his own goods into Delhi; or
(ii) a person on whose behalf another person brings goods into Delhi; or
(iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956, the person in Delhi to whom the goods are delivered
5. The application for registration under this Act should be filed within thirty days from the date of person becoming liable for payment of tax.
6. Since PAN is mandatory, field 8 must be filled.
7. For field 15, please fill the description of top five items on the basis of value of goods sold.
8. In case of any change in these details, the dealer is required to intimate the department of the amendments within one month of the change. (please refer to section 21)
9. Registration application should be verified and signed by the Authorized Signatory, who is:
(i) in the case of an individual, the individual himself, and where the individual is absent from India, either the individual or some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, his guardian or any other person competent to act on his behalf;
(ii) in the case of a Hindu Undivided Family, a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, any other adult member of such family;
(iii) in the case of a company or local authority, the principal officer thereof;
(iv) in the case of a firm, any partner thereof, not being a minor;
(v) in the case of any other association, any member of the association or persons;
(vi) in the case of a trust, the trustee or any trustee; and Page 9 of 29
(vii)in the case of any other person, the person competent to act on his behalf.
10. In case of partnerships, Part B is to be filled and signed by the managing partner plus top four other partners.
11. In case of companies, Part B is to be filled and signed by the company secretary, the managing director and 3 other directors.
12. If required, make additional copies of the Parts and attach with application form for registration (DVAT-04).
13. An amendment would be required each time a person changes (and not when the details of an existing person change)
14. In case of minors, the specimen signature of guardian/ trustee should be furnished.
15. In case of Part D, it is to be filled and signed by the person whose details are given in the Part.
16. Every sheet filled in the Parts has to be signed by the same person (authorised signatory) who has signed the registration application.
17. In case any of the Parts not applicable, left the said Part blank. Method of Calculating Security Amount Prescribed Security Amount (Rs) 1,00,000 Reduction sought (Maximum reduction available Rs. 50,000) Rebate (Rs) 1 Proof of ownership of principal place of business 30,000 2 Proof of ownership of residential property by proprietor/ managing partner 20,000 3 Copy of passport of proprietor/ managing partner 10,000 4 Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department 10,000 5 Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 10,000 6 Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) 5,000 “
4. Amendment in Form DVAT-07.- In the principal Rules, in forms appended thereto, in Form DVAT-07, in Part-C, in all grids of row 2, for the words “Telephone Number” the words “Mobile Number” shall be substituted.
5. Amendment in Form DVAT-52.- In the principal Rules, in forms appended thereto, in Form DVAT-52, for the word “attach” the word “Furnish” and for the word “sheet” the words “Form DVAT-52” shall be substituted.
6. Amendment in rule 14 – In the principal Rules, in rule 14, in sub-rule(3), the following shall be inserted, namely: - “Further, the dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi.”.
7. Amendment in Form DVAT-06 - In the principal Rules, in forms appended thereto, in Form DVAT-06, for the “Note”, the following shall be substituted, namely: - “Note: The registration certificate shall be prominently displayed at all places of business and it shall be produced on demand by any person exercising authority under the Act and Rules. The dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi. The failure to do these would result in cancellation of registration of dealer.” Page 10 of 29
8. Amendment of rule 17.- In the principal Rules, in rule 17, -
(i) for the word ‘Publication’ appearing in the title of the Rule, the word ‘Hosting’ shall be substituted.
(ii) for the word ‘publish’ appearing after the word ‘shall’ the words ‘host on the Department’s website’ shall be substituted.
9. Amendment of rule 27.- In the principal Rules, in rule 27, -
(i) in sub-rule(1), in clause(i), after the word “Form”, the words “and in the manner” shall be inserted.
(ii) sub-rule (5) shall be omitted.
10. Amendment of rule 28.- In the principal Rules, in rule 28, -
(i) For sub-rule (3), the following shall be substituted, namely.- “A return referred to in sub-rule (1) or sub-rule (2) shall be furnished by transmitting the data in the return electronically on the Departmental website and thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate, in the manner stated in Rule 63. Such return and the said Form shall be furnished by the dealer within twenty eight days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form; PROVIDED that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already expired on the date of grant of registration certificate, within seven days from the date of such grant; PROVIDED FURTHER that where the dealer fails to submit Form DVAT-56 and/or to obtain the acknowledgment, it shall be construed that no return has been furnished by the dealer for that tax period; PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class or classes of dealers from furnishing acknowledgment in Form DVAT-56 along with documents stated in sub-Rule-(3A), if the return under this rule is furnished with digital signatures, in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). (3A) The verification of the return in Form DVAT-56, referred to in sub-rule (3), shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in Form DVAT-56 or in the return Form.”. Page 11 of 29
(ii) In sub-rule (4), after the words “all returns”, and before the words “relating” the words “, including Return Verification Form in Form DVAT-56 and documents referred to in sub-rule(3A),” shall be inserted.
11. Amendment of rule 59.- In the principal Rules, in rule 59, for sub-rule(4), the following shall be substituted, namely:- “Every person holding a TAN shall be required to file a quarterly return in Form DVAT-48 within a period of twenty eight days from the end of the quarter.
(5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website.”
12. 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 during the quarter: Name & Address of Contractor Contractor’s TIN Gross value of the entire contract Value of contrac t awarde d to the contrac tor 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 addres s(es) where the work is being execute d Start date of contrac t End date of contrac t Value of f goods supplied free of cost by the contractee which is deductible from the bill of the contractorSupply contract Amount of Labour contract A mo unt Tax rate 1 2 3 4 5 6 7 8 9 10 11 12 Page 12 of 29
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 ”
13. Insertion of New DVAT Form 45A - In the principal Rules, in forms appended thereto, after Form DVAT-45, the following DVAT Form shall be inserted, namely:- “ Department of Trade and Taxes Government of NCT of Delhi Form DVAT 45A [See Rule 59] Application for Cancellation/Amendment(s) in particulars subsequent to allotment of Tax Deduction Account Number (TAN) under Delhi Value Added Tax Act, 2004 Type of Applicatin (tick as applicable) Amendment Cancellation Date of amendment /cancellation (mm/dd/yyyy) / / Instructions for filing Form DVAT-45A
(i) In case of amendment of existing particulars, please fill column no.1 and thereafter only those fields that are to be amended. All other fields should be left blank.
(j) In case of cancellation, fill all the columns and also enclose original Form DVAT-45.
1. Tax Deduction Account Number
2. Full Name of person responsible for deduction of Tax
3. Address Building Name/ Number Area/ Road Locality/ Market Pin Code Mobile Number Fax Number e-mail
4. TIN, if registered. Page 13 of 29
5. 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 Authorised Signatory ________________________________________________________ Full Name (first name, middle, surname) ________________________________________________________ Designation ________________________________________________________ Place ”
14. Amendment of rule 63.- In the principal Rules, in rule 63, in sub-rule(1), for clause (c), the following shall be substituted, namely:-
(c) “such other means as the Commissioner may notify, including electronic transmission of data, on the departmental website, from the date and manner notified by the Commissioner in this regard,: PROVIDED THAT the Commissioner may require any person or all persons, responsible for making payment to any contractor, to issue Form DVAT-43 and also furnish return in Form DVAT-48 electronically, on the departmental website, from the date and manner, as may be notified by the Commissioner in this regard.”. Date / / Day Mont h Year Page 14 of 29
15. Amendment of 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 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 % of sale volume Tax contribution 1 2 3 4 5 Total GTO 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/other deduction claimed R5.7(1) Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi. R5.7(2) Sales within Delhi against Form ‘H’ R5.8 Output Tax before adjustments Sub Total R5.9 Adjustments to output tax (Complete Annexure and enter Total A2 here) R5.10 Total Output Tax (R5.8 + R5.9) Total A2 from Annexure from 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 Page 15 of 29 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% R6.2(7) Exempted purchase R6.2(8) Purchase from Unregistered dealers R6.2(9) Purchase of Diesel & Petrol taxable in the hands of various Oil Marketing Companies in Delhi R6.2(10) Purchases within Delhi against Form ‘H’ R6.3 Tax credit before adjustments Sub Total R6.4 Adjustments to tax credits (Complete Annexure and enter Total A4 here) R6.5 Total Tax Credits (R6.3 + R6.4)) R7.1 Net Tax (R5.10) – (R6.5) R7.2 Interest @ _____% if payable (B) R7.3 Penalty, if payable © 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 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 R11.2 Against C+E1/E2 Forms R11.3 Inward/outward Stock Transfer against F Forms R11.4 Against H Forms R11.5 Against I Forms R11.6 Against J Forms R11.7 Exports to / Imports from outside India R11.7(1) Exempted sale/purchase including High Sea Sale etc. R11.8 Other (not supported by any Form) R11.9 Capital goods R11.10 Total Total A4 from Annexure from Annexure Page 16 of 29 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. For reporting adjustments, please use the following convention:
(a) Data in field A3.2, A3.3, A3.4 and A3.14 in Annexure attached to DVAT-16 will only be populated on the basis of data transmitted online in Annexure 2C.
(b) Data in field A1.1, A1.2, A1.3, A1.4 and A1.8 in annexure attached to DVAT-16 will only be populated on the basis of data transmitted online in Annexure 2D.
5. 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/Organisations specified in Sixth Schedule should be reported invoice wise or Embassies/Organisations wise, as the case may be.
6. Works Contractors should enter gross turnover during the tax period including labour, services and consumables in the return and claim exemption for service charges etc. by reflecting it under item R5.7.
7. Copies of contract(s) and bills issued by sub-contractor, on the basis of which deductions from Gross turnover have been claimed is to be submitted electronically, in PDF Format on the departmental website. 8 Copies of contract(s) and bills issued during the tax period to customers to whom goods on right to use basis has been provided electronically, in PDF Forma on the departmental website.
9. 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. Page 17 of 29 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 Decrease in Turnover 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 Decrease in Turnover 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 1st 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 instalment of balance tax credit on capital goods. [Section 9(9)(a)] Page 18 of 29 A3.15 Second, Third or Fourth instalment of balance tax credit on 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. TDS deducted from sub-contractor W.4(4) Any other deductions Annexure 1B Additional details from right to use dealers Total No. of Assets as per stock register Total value of asset s as per audite d balan ce sheet Details of assets purchased locally during last four years against which ITC claimed Total purchase value of assets purchase d/transfe rred against C or F Form during last four years Details of receipts Remar ks (if any) No. of assets given on right to use basis during current tax period Taxa ble turn over under DVAT Rate of tax Taxable turn over under Central Act Rate of tax Val ue Da te of pu rc ha se ITC claime d 1 2 3 4 5 6 7 8 9 10 11 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 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 Page 19 of 29 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: Address: Purchase for the tax period: From ___ to __ Summary of Purchase (As per DVAT-30) (All amounts in Rupees) S.No. Quarter & Year Seller’s TIN Seller’s Name Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5,
12.5, 20) (%) 1 2 3 4 5 Purchase not eligible for credit of Input Tax Import from Outside India High Sea Purcha se Purcha se from exempt ed units Purchase From Unregistered Dealer/ Composition Dealer/Noncreditable goods(Schedule -VII)/Tax free goods/Petrol & Diesel from Oil Marketing Companies in Delhi Purchas e of Goods against retail invoices Capital Goods Inter-State Purchase/Stock Transfer Inter State Purchase Stock Transfer C- For m H- Form(i ncludin g local) C/E1/ E2 Form None Branch Transfe r Consign ment Transfer 6 7 8 9 10 11 12 13 14 15 16 17 Purchase Eligible for Credit of Input Tax Capital Goods Others Rate of Tax Purchase Amount Input Tax Paid Total Purchase (including Tax) Type of Purchase Purchas e Amount Rate of Tax Input Tax Paid Total Purchase including Tax Purchase of Goods/ from subcontractor( Works Contract) 18 19 20 21 22 23 24 25 26 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter Signature of Dealer / Authorized Signatory Page 20 of 29 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) S. No. Quarter & Year Buyer’s TIN Buyer’s Name Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5, 12.5, 20) (%) Inter-state Branch/ Consignment Transfer Export out of India High Sea Sales 1 2 3 4 5 6 7 8 Interstate Sales Goods Type Form C/H/I/J/E1/E 2/None Rate of Tax Sales Price (Excluding CST) Central Sales Tax Total Capital Goods / Others 9 10 11 12 13 14 Local Sales Type of Sale Rate of Tax Sales Price (Excluding VAT) Output Tax Total (including VAT) Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi Sale of Goods/ from subcontractor (Works Contract) 15 16 17 18 19 20 Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter. Signature of Dealer / Authorized Signatory Page 21 of 29 Department of Value Added Tax Government of NCT of Delhi Annexure 2C [See Rule 42] Details of Debit/Credit Notes related to purchases (To be filed along with return ) Registration Number:___________________ Name of dealer: _______________________ Tax period From(dd/mm/yy)____To(dd/mm/yy) ___ Address: ______________________________ ______________________________ Method of accounting: Cash / Accrual Date of issue Debit / credit note / voucher no. Amount of the relevant tax invoice affected by the credit/ debit note Month to which Tax Invoice relates TIN 1 2 3 4 5 Amount of debit note Amount of the variation to the tax amount shown on the tax invoice. Amount of credit note Amount of the variation to the tax amount shown on the tax invoice. Relevant column of Annexure attached with DVAT-16 i.e A3.2, A3.3, A3.4 and A3.14 6 7 8 9 10 Signature of Dealer/ Authorised Signatory Department of Value Added Tax Government of NCT of Delhi Annexure 2D [See Rule 42] Details of Debit/Credit Notes related to sales (To be filed along with return) Registration Number:___________________ Name of dealer: _______________________ Tax period From(dd/mm/yy)___________To(dd/mm/yy) _________ Address: ______________________________ ______________________________ Method of accounting: Cash / Accrual Date of issue Debit / credit note / voucher no. Amount of the relevant tax invoice affected by the credit note or debit note Month to which Tax Invoice related TIN 1 2 3 4 5 Amount of debit note Amount of the variation to the tax amount shown on the tax invoice. Amount of credit note Amount of the variation to the tax amount shown on the tax invoice. Relevant Column of Annexure attached with form DVAT-16 i.e field A1.1/ A1.2/A1.3/A1.4 and A1.8 6 7 8 9 10 Signature of Dealer/ Authorised Signatory Page 22 of 29 Annexure – 2E (TO BE FILLED, IN CASE OF REFUND CLAIM) TIN Full Name of Dealer Address (Principal place of Business, as declared to Department) Mobile No. SI. No. CLAIMANTS INPUT
1. Is the applicant dealer presently functioning at the above address ? Functioning : Yes No If No, closed since :
2. 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 Objec-tion No./Appea l No. (whichever is applicable) Outstan d-ing demand Period to which demand pertains Whether stay granted DVATA T High Court Supreme Court
3. Details of surety / Bank Guarantee(BG) filed. Amount Type of Guarantee Valid till (date) Dealer Surety Bank Guarantee Cash
4. a) Whether all requisite statutory forms filed for concessional sales? Yes No b) Is DVAT 51 filed? Yes No c) Is CD1 filed? Yes No d) Details of pending forms/declarations. Sale against Amount of Total Sale Amount of Forms/Dec larations furnished Amount of Forms/Declarations Pending Return periods for which forms are pending ‘C’ Form ‘F’ Form ‘H’ Form ‘I’ Form e) Whether outside branch/consignment agent to which goods have been transferred declared to department? Yes No
5. a) Are you willing to wait for refund till all statutory Forms are received? Yes No Page 23 of 29 b) Are you willing to surrender proportionate refund against statutory form yet to be received? Yes No
6. Total value of purchases covered under schedule VII of DVAT Act 2004 (e.g. automobiles, fuels, electronic goods, office equipment, air conditioners etc.). Amount of purchases ITC claimed
7. Have you claimed ITC on (Check the relevant ones) Consumed Goods Yes No Consumed DEPB Yes No On sales made by Composition Dealer Yes No
8. a) Was there any sales promotion scheme, such as one for one free? Yes No b) Has ITC been reduced on free sales? Yes No
9. Have you sold goods at below purchase price? (section 10 DVAT Act). If yes, specify amount. Yes No If Yes, Amount: ”
16. Amendment of Form DVAT-17.- In the principal Rules, in forms appended thereto, for Form DVAT-17,the following shall be substituted, namely:- Ward No._____ “ 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 / / 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 aggregate of sale volume reaches at Sl. No. Description Composition Tax Rate % of Sales Volume Tax contribution 1 Refund Claimed? Yes 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 Page 24 of 29 least 80% (In order of volume of turnover for the tax period1-highest volume to 3- lowest volume) 2 3 Page 25 of 29 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 at 2 % R5.4 Composition at 2.5 % R5.5 Composition at 3 % R5.6 Composition at 6 % R5.7 Goods Taxable at 5% (sale of scrap/capital assets etc). R5.8 Goods Taxable at 12.5% (sale of scrap/capital assets etc). R5.9 composition / output Tax Sub Total (R5.1 to R5.8) R5.10 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. R5.11 Balance carried forward from previous tax period R5.12 Less : Tax deducted at source (attach TDS certificates (downloaded from website) with Form DVAT 56) Sl. No. Form DVAT-43 ID No. Date Amount R5.13 Net Tax [R5.9 – (R5.10 + R5.11+R5.12)] R5.14 Interest, if payable R5.15 Penalty, if payable R5.16 Balance Payable (R5.13 + R5.14 + R5.15) R5.17 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 R7 Net Balance* (R5.16- R5.17) * 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 R7 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX R8 Balance brought forward from line R7 (Positive Value of R7) R8.1 Refund Claimed R8.2 Balance carried forward to next tax period IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX R9 Details of Bank Account R9.1 Account No. R9.2 Account type (Saving/Current etc.) R9.3 MICR No. R9.4
(a) Name of Bank
(b) Branch Name R10 Turnover of purchases in Delhi (Rs.) R10.1 Goods taxable at 1% R10.2 Goods taxable at 5% R10.3 Goods taxable at 12.5% R10.4 Goods taxable at 20% Page 26 of 29 R10.5 Works contract taxable at 5% R10.6 Works contract taxable at 12.5% R10.7 Exempted purchases R10.8 Purchases from un-registered dealers R11 Inter-state purchases/Stock Transfer (Rs.)I R11.1 Against ‘C’ forms R11.2 Inward stock transfer against ‘F’ forms R11.3 Imports from outside India R11.4 others(not supported by forms) 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 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) S.No. Quarter & Year Seller’s TIN Seller’s Name Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5, 12.5, 20) (%) and applicable rate of composition if works executed through such sub contractor. 1 2 3 4 5 Page 27 of 29 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 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 ” Page 28 of 29
17. Insertion of New DVAT Form 56 - In the principal Rules, in forms appended thereto, after Form DVAT-55, the following DVAT Form shall be inserted, namely:- “ Ward No._____ Department of Value Added Tax Government of NCT of Delhi FORM DVAT – 56 [see Rule 28(3)] RETURN VERIFICATION FORM
1. Tax Period From / / To / / dd mm yy dd mm yy
2. TIN
3. Full Name of Dealer
4. Address
5. Mobile No.
6. Type of Returns DVAT-16 Yes/No DVAT-17 Yes/No CST Yes/No DVAT CST Total
7. Turnover
8. Exemptions /deductions claimed
9. Taxable Turnover
10. Gross Output Tax
11. Adjustment to Output Tax
12. Gross Input Tax
13. Adjustment to Input Tax
14. Tax payable
15. Tax Deposited
16. TDS Claimed
17. Amount carried forward
18. Refund Claimed
19. Purchases against declaration forms
20. Sales against declaration forms 21 Verification I/We __________________________________________ hereby solemnly affirm that to the best of my knowledge and belief, the information given in the return and the Annexures thereto which have been transmitted electronically by me vide acknowledgement number mentioned above is correct and complete and that the amount of Gross Turnover and other particulars shown therein are truly stated and are in accordance with the provisions of the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956, in respect of turnover chargeable to Delhi VAT/CST for the tax period stated in this form. I further declare that I am competent to make this return and verify it. I am enclosing copies of DVAT-20, TDS Certificate and CC-01, in respect of above tax period and also original Form ‘H’ (____ in number) for penultimate export to the exporters in Delhi, pertaining to the previous quarter(s). Signature of Authorised Signatory _______________________________________________ Full Name (first name, middle, surname) _______________________________________________ Designation/Status _______________________________________________ Original/Revised If revised –
(iii) Date of filing original return ______
(iv) Acknowledgement Receipt No. _________
(iii) Date of discovery of mistake or error ________ Specify the reasons for revision Refund Claimed? Yes No Page 29 of 29 Place Date Day Month Year ” By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (Ravinder Kumar) Dy. Secretary VI (Finance) No.F.3(4)/Fin.(Rev-I)/2013-14/DS-VI/519 Dated the 09.07.2013 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. (Ravinder Kumar) Dy. Secretary VI (Finance) for Delhi VAT Office use Acknowledgment Ward/Office ………… Initials…………….….