(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN: I.P. ESTATE:NEW DELHI-110 002 No. F.3(628) /Policy/VAT/2016 [UU-3¢ Dated: //-2-/6 NOTIFICATION In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the said Act), |, S.S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require all firms/companies engaged in the business of courier activities and having their offices functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of details of transactions of delivering goods having value more than Rupees Ten Thousands at the doorsteps of their clients either individually or at the business places or offices in the format ‘Form CR-II’ enclosed herewith. This shall further be subject to the following conditions:- As ho Every such firm/company shall have to enroll itself by logging on to website of this Department www.dvat.gov.in at first by clicking on the relevant link on the menu. Basic information has to be filed online in Form CR-I. A unique ID (CRID) would be generated after successful submission of information. This ID shall be used as Login ID for filing the return in Form CR-II. Password for filing CR-II for the first time would be communicated on e-mail provided by the firm/company. The return should be filed on quarterly basis in Form CR-II by 28 day of the month following the quarter to which the return pertains. To begin with, return for the first three quarters of the current financial year (i. e. 1st April, 2015 to 30 June, 2015; 1s July, 2015 to 30!" September, 2015 and 1st October, 2015 to 31st December, 2015) is required to be filed by 28t February, 2016. In case any discrepancy is noticed subsequently, the details furnished in Form CR-II can be revised up to the end of the quarter following the quarter to which the return pertains. The return should be uploaded on the above said portal of the Department by logging on to the website of the Department using the CRID and password. While filing the return in Form CR-II for a quarter, the firm/company is required to furnish details of all such transactions where the date of delivering goods to the buyer or consignee or the recipient falls within the said quarter, irrespective of whether or not the goods or payment were received by the said firm/company from the sender or supplier or seller etc. for making delivery during the said quarter. The details furnished in Form CR-I shall be required to be updated within 30 days in case of any change. Non Compliance of the notification would be treated as violation of the provisions of the said Act and would be proceeded accordingly. This notification shall come into force with immediate effect. No. F. 3(628)/Policy/VAT/2016/ \W2uU-26 Dated |]-2-4|, Copy forwarded for information and necessary action to:
1. The Principal Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today’s date.
2. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-02
3. The Principal Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-02
4. The Secretary to the Deputy Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-02
5. All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Joint Commissioner (System), Department of Trade & Taxes, Vyapar Bhawan, LP. Estate, New Delhi to upload the notification on the website of the Department.
7. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi
8. The Registrar, VAT Appellate Tribunal, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.
9. The Addl. Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan, LP. Estate, New Delhi to arrange to give wide publicity to this notification.
10. The Joint Director (IT), Department of Trade and Taxes, Vyapar Bhawan, IP. Estate, New Delhi.
11. All Asstt. Commissioners/AVATOs Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi through their Zonal Incharges.
12. P.S. to the Commissioner, Department of Trade and Taxes, Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi
13. Guard File. (S. K. Kamra) Asstt. Commissioner (Policy) DEPARTMENT OF TRADE AND TAXES : GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FORM CR-I Please tick / ORIGINAL A REVISED* [J * please see note at the end of the Form 1, Name, address and constitution of the Courier company/firm
1.1 Name 1,2 Addresses in Delhi Address 1 Address 2 Address 3* 13 Constitution of the firm/company Select wy (= *Additional rows can be added, if required Drop down box with the options proprietorship, partnership, HUF, Private Ltd. Company, Public Ltd. Company, (please specify)
2.1 PAN (Permanent Account Number) issued by Income Tax Department, if any
2.2 TAN (For deduction of Income Tax at source)
3. Details of the person authorized to furnish returns in Form CR-II
3.1 Designation/Status +
3.2 Contact No. (Landline)
3.3 E-Mail ID
3.4 Office Address
3.5 Mobile No. 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. Name Designation/Status Contact No. (Landline) E-Mail ID Office Address Mobile No. 1 The verification is to be done-
(i) in case of proprietorship, by the individual himself
(ii) in case of partnership firm, by any partner
(iii) in case of Hindu Undivided Family, by the Karta
(iv) in case of a company, by any Director
(v) in case of any other entity, by the Chief or Head of that entity Place | | || Date | | Day Month Year *Ticking at ‘REVISED’ will open another box requiring CRID already issued. After filling of CRID, a new password will conveyed on the earlier registered e-mail ID ora fresh e-mail ID as desired. The new password will be required to be filled, after which all fields of the form will be auto-populated with details furnished on the previous occasion and only relevant field will be required to be modified. DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI ay FORM CR-II Please tick ORIGINAL REVISED 11 CRID(ID received on submission of Form CR-I)
1.2 Name of the courier firm/company To be auto-populated
2. Period to which return pertains 2,1 Financial Year
2.2 Quarter Select “SR Select Drop down box with options 2015-16, 2016-17, 2017-18 onwards Drop down box with options 1° Qtr (1* April-30" June), 2™ Qtr (1* July-30 September), 3” Qtr. (1" October- 31° December), 4 Qtr (1° January-31" March)
3. Details of transactions of delivering goods having value more than Rupees Ten Thousands Date of Delivery Consignment Consignment Details of consignee of goods to the Number Date consignee Name _ Address TIN State 1 2 3 4 5 6 7 * Details of consigner Details of good delivered Name Address TIN State Sale Sale Name of Quantity/ Value Bill/Invoice | Bill/Invoice goods weight (¥ No. Date 8 10 11 12 13 14 15 16 . * Additional rows as per the requirement may be added.
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. It is also confirmed that the sellers _mentioned in field 3 above, have certified deposit of due VAT on above purchases. Name Desi Contact No. E-Mail ID Office Address To be auto-populated The verification is to be done by the person whose details have been submitted in field 3 of Form CR-I. Place fee hee ops eet eee fee ae ele rn | a ee Date | | | | | Day Month Year