I (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI ~110002 No.F.3(515)/PolicyNAT/20151 330- L./f NOTIFICATION In exercise of the powers conferred on me by section 27 of Delhi Value Added Tax Act, 2004, I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby prescribe a return to provide details of dealers. located in Delhi, supplying goods either to customers of Delhi or outside Delhi and details of dealers located outside Delhi, supplying goods to customers of Delhi, for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals. The ccmpanies/firrns/l.l.Ps/ proprietorship concerns etc. may be acting as facilitators, directing the transaction to the dealer concerned for supplying the goods to the customer who has ordered for such supply or supplying the goods directly to the customers from the godown maintained, managed and owned by such facilitating entities, where the goods of concerned dealer have already been stored. The said return is subject to following conditions:
1. All such persons engaged in the business of e-commerce shall have to enrol themselves by logging on to the web-site of the department (www.dvat.qov.in) at first by clicking on the relevant link in the Menu. Basic information has to be filed online in Form EC-I. A unique ID would be generated after successful submission. This 10 should be used for filing the said return. Password for logging on to the site would be communicated on email provided by the person.
2. Return should be filed on quarterly basis in Form EC-II & EC-1I1by zo" day of the month following the quarter to which the return pertains. To begin with, return for the first quarter of current financial year 2015-16 may be filed by due date.
3. The return should be uploaded on the above said portal of the department in off-line 1 online mode by digitally signing the same.
4. Net sale turnover of a dealer, reducing there from the turnover of the sold goods returned which have been sold during the same quarter.
5. The return of a quarter can be revised by the end of next quarter for making corrections for the goods sold in that quarter but returned in subsequent quarter.
6. Non-compliance of the notification by the eligible persons referred above would be treated as violation of the provisions of Delhi Value Added Tax Act, 2004 and would be proceeded accordingly.
7. Suppression of information relating to any dealer engaged in supplying goods directly or indirectly through the portal of e-commerce entity would also be treated as violation of the provision of Delhi Value Added Tax Act, 20041 Central Sales Tax Act, 1956. Such turnover would be deemed as sale made by the e-commerce entity.
2. The notification shall come inter-force with immediate effect.t-~"--'~f5'7~'Y"\'i '\l~Jf y?~ ;b- ~~JJ ~~.
\ '\ ~ (Sanjeev Khirwar) Commissioner, Value Added Tax -------- 2/-- -2- No.F.3(515)/PolicyNAT/2015/ :]:) If) •••.. l\ } Copy forwarded for information and necessary action to:
1. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-02.
2. 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.
3. The Principal Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-02.
4. All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi.
5. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P.Estate, New Delhi.
6. The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi.
7. The Addl. Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan., I.P.Estate, New Delhi to arrange to give wide publicity to this notification.
8. The Joint Director (IT), Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi to upload the Notification on the website of the Department.
9. The Deputy Director (Policy), Department of Trade & Taxes, Vyapar Bhawan, IP.Estate, New Delhi.
10. All Asstt.Commissioners /AVATOs Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi through their Zonallncharge.
11. P.S to the Commissioner, Department of Trade & Taxes, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi.
12. Guard File.
\,-- ...-'-~~~~-~-------(Suman Kumari) Asstt.Commissioner (Policy) DEPARTMENT OF TRADE & TAXES GOVERNMENT OF NeT OF DELHI Form EC-I Application for enrolment of persons engaged in e-commerce l_l_. __ N_a_m_e_o_f_C_o_m_p_a_ny_/_F_ir_m_e_t_c --"~ 1_2_. _P_A_N ~ ----'= ~13_._N_a_m_e_as_re_c_or_d_e_d_o_n_P_A_N 1
4. Principal Place of I Building Name/Number I I Business in Delhi I I I I iAreal Road I Locality/Market I I District I I i I State I I I Pin Code
5. Constitution of Business (Check 0 one as applicable) o Proprietorship 0 Private Ltd. Company o Partnership 0 Government Company o HUF 0 Public Ltd. Company o Society 0 Club o Others, please specify o Public Sector Undertaking o Government Corporation o Government Department o Trust I I ;: Email address Fax No.
8. Mobile No./Phone 1 2 3
9. Details of Bank Accounts Account No. IFSC Name of Bank Address of Branch
1. I I I
2.
3.
_0. Details of Additional Places of Business/Godown Ietc.
..• i
11. Details of Managers (if proprietor/partner/director are acting as manager, their names should be mentioned here a) Name of Manager , b). Date of Birth I c). Father's/Husband's Name d) Gender e). Aadhaar/UID I T f). Residential Address I I I I I II I I I I g). Mobile I I I I II !
I h). PAN I I I I I I II I
112. Name of the Authorised Signatory
113. TIN, if obtained under Delhi VAT Act
114. Verification. I I/We . hereby solemnly affirm and declare that the information given I hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed i therefrom. I· Signature of Authorised Signatory Full Name (first name, middle, surname) I Designation/Status I IDate CD ri. inTI --[DaY] ~ Gd EC-II Information in respect of Delhi Dealers making Sales to Delhi Consumers as well as to outside Delhi consumers unique ID _ Quarter to _ Name of Person (Company etc. ') S. Merchant Registrati Name of - Address of Sale Turnover Rate of Tax Tax (Rs.) Total No. 10 on dealer dealer, if (excluding tax) (Rs.) (Turnover + allocated No./TIN/ unregistered Tax) (Rs.)- bye- PAN, if (Principal place commerce unregiste of business) local Inter-State VAT CST company red 1 2 3 4 5 6 7 8 9 10 11 ------- .._-- Signatue: _ Name: _ DesignationfStatus: _ Date: _ I EC-IH Information in respect of Outside Delhi Dealers making Sales to Delhi Consumers unique ID _ Quarter to _ Name of the Person (Company etc. ) S. No. Merchant ID Registration Name of Address of State Sale Turnover Tax (CST) Total (Turnover + allocated bye No.fTIN dealer dealer, (excluding tax) (Rs) Tax) (Rs.)
commerce (Principal (Rs.)
- company place of business) 1 2 3 4 5 6 7 8 9 --- ------- Signature: _ Name: _ DesignationfStatus: _ Date: _