(TO BE PUBLISHE~ IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONALCAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, J.P. ESTATE: NEW DELHI-110 002 " No.F.3(20)/Fin(Rev-I)120 15-2016/dsvi/9o£ NOTIFICATION Dated: the~12015 ~ No. F.3(20)/Fin(Rev-I)/2015-2016 .- 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.- (l) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2015.
(2) They shall come into force on the date of their publication in the Delhi Gazette except the amendments made vide clauses (i), (ii), (vii) and (viii) of rule 2 of these rules which shall be effective for the returns for the tax periods succeeding the tax period ending on so" September, 2015 and the amendments made vide rules 3 and 4 of these rules shall be deemed to have come into force from 1st October, 2015.
2. Amendment of Form DVAT 16.- In the Delhi Value Added Tax Rules, 2005, -:-(he,reinafter referred to as the principal Rules), in the Forms appended thereto, in Form DVAT --16 -,
(i) .in field R5, the row pertaining to sub-field R5.1 0 shall be omitted;
(ii) in field R6, the row pertaining to sub-field R6.3(8) shall be omitted;
(iii) in the instructions after field R 12, after the instruction S1. No.9, the following instruction shall be inserted, namely:- "10. All dealers conducting sales through web portals / e-platforms of other ecommerce companies / firms are required to furnish details of such sales in Annexure 1E. In case of making sales through more than one e-commerce company / firm, separate formats in Annexure 1E are to be filed for each of the ecommerce company / firm. It is further clarified that all the sales in Annexure 1E have to be mandatorily included in the sales figures in Annexure 2B." ;
(iv) in Annexure 1, in field AI, in the title row of the table, in second column, for the words, symbols and figures "Rate of tax (1, 5, 12.5,20) %", the words and figure "Rate of tax applicable as per section 4" shall be substituted;
(v) in Annexure 1, in field A3, in the title row of the table, in second column, for the .words, symbols and figures "Rate of tax (1, 5,12.5,20) %", the words and figure "Rate of tax applicable as per section 4" shall be substituted;
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(vi) after Annexure ID, the following annexure shall be in~erted, namely: - "ANNEXURE lE* - -"~+Taxrate wise-details'of-sales-conducted through-e-commerce-web portals- --- Name and EC-I Enrolment ID of the e-Commerce CompanylFirm** Name I EC-I Enrolment ID I Local Sales Central Sales Tax rate Turnover (Rs.) . Tax rate I Turnover (Rs.)
Nil (Exempted) Nil (Exempted) 1% 1% 5% 5%
12.5% 12.5% 20% 20% Other (please specify) Against Form 'C' Other (please specify) Other (please specify) Total Total· *All the sales in Annexure 1E have to be mandatorily included in the sales figures in Annexure
2B.
* * Separate formats to be filled in case of more than one e-cornmerce company/ firm.
"
(vii) in Annexure-2A and Annexure-2A(1), the column 23 shall be omitted and the columns 24 to 31 shall be renumbered as columns 23 t030;and
(viii) in Annexure-2B, column 30 shall be omitted.
3. Amendment of Form DVAT 30.- In the principal Rules, in the Forms appended thereto, in Form DVAT 30, column 23 shall be omitted and columns 24 to 31 shall be renumbered as columns 23 to 30.
4 e . Amendment of Form DVAT -31.- In the principal Rules, in the Forms appended thereto, in Form DVAT 31, column 30 shall be omitted.
By order and in the name of the Lt. Governor of the National Capital Te~lhi (A.K. Singh) Dy. Secretary VI (Finance) I i I I NO-.F.3(20)/Fin(Rev-I)/20 15-20 16/dsvi/ 96),6 ,~~" .• '~~ Dated: theR//V015 ; .j , Copy forwarded for information to:- _c-_'.""_ ,N' ,-},~", •."..The,Frincipal"Secretary,(GAD},QGverrunent,of-NC::r~ot.Delhi"in,duplicate~with,Jhe~request,---~,.--.",.- ..
to publish the notification in Delhi Gazette Part-IV (Extraordinaryj in today's date.
2. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi.
Pr. Secy(Law), Government ofNCT of Delhi, Delhi Sachivalaya, I,P. Estate, New Delhi Secretary to the Hon'ble Lieutenant Governor, Delhi Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya., New Delhi
6. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.
7. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.A. to Leader of Opposition, 29, Delhi Legislative Assembly, Old Sectt. Delhi.
OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, J,P. Estate, New Delhi
10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, ~ ewDelhi . VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi. .
12. Guard File. ~
13. Website (A.K.SIN H) Dy. Secretary VI (Finance) ;:
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