- (TO BE PUBLISHED .IN PART IV'OF tHE DELHLGAZETTE EXTRAORDINARY) CbVERNMENTPF NATIONALCAflT A.LTERRITO!tY0FDELHI· DEPARTMENT OFTRADE AND TAXES VYAPARBHAWAN: I.P. ESTA.TE:NEWDELHI-ll0 002 No. F3(619)/Policy;VAT/2016/ Dated: 1':( -/ -jt 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) ,I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require all Government Entities having their offices . functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of purchases made by them for the purpose of consumption or use bY,them (i.e. not forthepurpose of making a sale asdefinedunder clause (zc) of sub-section (1) of section 2 of the said Act) from the dealers registered under the said Act and having a valid TIN/Registration Numb'er in the format 'Form GE-II' enclosedherewith. This shall further be subject tothe following conditions»
1. For the purpose of above, the term 'Government Entity' shall mean a State Government or the Central Government or a Company, Corporation, Board, Authority, Undertaking or any other body owned, financed or controlled either wholly or partly by any State Government or the Central Government.
2. All such Government Entities shall have to enroll themselves 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 GE-I. A uniqueID (GElD) would be generated after successful submission of information. This ID shall be used as LoginlD for filing the return in Form GE-II. Password for filing GE-II for the first time would be communicated on e-mail provided by the entity.
3. Separate GElD would be required to be generated in respect of each Drawing and Disbursing Officer (DDO)/person responsible for release of payment in respect of purchases where the number of such DDOs/persons is more than one.
4. After generation of GElD, the Government Entity shall convey the same to the dealers who will be selling or supplying goods to the Government Entity for mentioning the same on the sale invoices. The Government Entity shall also verify the TIN of the seller/supplier from the website www.dvat.gov.in
5. The return should be filed on quarterly basis in Form GE-II by 28th 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 30th June, 2015; 1st July, 2015 to 30th September, 2015 and 1:t October, 2015 to 31st December, 2015) i~ required to be filed by 15th February, 2016.
6. The return should be uploaded on the above said portal of the Department by logging on to the website of the Department using the GElD and password.
7. While filing the return in Form GE-II for a quarter, the Government Entities are required to furnish details of all such purchases in respect of which, the date of issuing invoice or bill by the respective supplying dealer falls within the said quarter, irrespective of whether, or not the payment has been released to the supplying dealer during the said quarter.
8. The person authorized to file GE-II shall obtain a certificate from the seller that due VAT has been deposited. This certificate shall be enclosed with the bill submitted to the authority competent to release the payment.
9. The.details furnished in FormGE-I shall be required to be updated within 30 days in case of any change. . . I I >(
10..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(619)/Policy/VAT/2016/ 1:;'9/ --/3o 4 Dated I ~-I~/6 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 Government Entities including Departments/ Directorates/ PSUs/ Corporations/ Boards/ Authorities etc.
6. All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, I,P. Estate, New Delhi.
7. The Joint Commissioner (System), Department of Trade & Taxes, Vyapar Bhawan, l,P.
Estate, New Delhi to upload the notification on the website of the Department.
8. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, LP. Estate, New Delhi .
9. The Registrar, VAT Appellate Tribunal, Department of Trade and Taxes" Vyapar Bhawan, LP. Estate, New Delhi.
10. The Addl. Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan, LP.
Estate, New Delhi to arrange to give wide publicity to this notification.
11. The Joint Director (IT), Department of Trade and Taxes, Vyapar Bhawan, LP. Estate, New Delhi.
12. All Asstt. Commissioners/ AVATOs Department of Trade and Taxes, Vyapar Bhawan, LP.Estate, New Delhi through their Zonal Incharges.
13. P.S. to the Commissioner, Department of Trade and Taxes, Department of Trade & Taxes, Vyapar Bhawan, LP. Estate, New Delhi
14. Guard File.
~~~ (B.R.Meenar- Asstt. Commissioner (Policy) ...,- o o ( DEPARTMENT OF TRADE ANDTAXES GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI' FORMGE-I Please tick .j '-I ORIGINAL I REVISED* * please see note at the end of the Form
1. Name, address and constitution of the Government Entity
1.1 Name
1.2 Address
1.3 Constitution of the Select ...•.. ..•---Government Entity Drop down box with the options Ministry, Department, Directorate, Corporation, Board, PSU,Authority, Government Aided Body, other (please specify) -
2. Government I Select.
Drop down box with options central, Delhi, Andaman and Nicobar, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chandigarh, Chhattisgarh, Dadra and Nagar Havell, Daman and Diu, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, l<arnataka, Kerala, l.akshadweep, Madhya Pradesh, Maharashta, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand, West Bengal.
I Select T 1-3. Whether already registered with Department of Trade & Taxes, Delhi rop down box with options Yes or No 1_3_._1_If_Y_e_s_,_p_Ie_a_s_e_m_e_n_ti_·o_n_T_I_N -----.JI=
4.1 PAN (Permanent Account N umber), if any
4.2 TAN (For deduction of Income Tax at source)
5. Details of the DDO/person responsible for releasing payment for purchases.
5.1 Name
5.2 Designation
5.3 Contact No.
5.4 E-Mail ill
5.5 Office Address
6. Details of the person authorized to furnish returns in Form GE-II
6.1 Designation
6.2 Contact No.
6.3 E~Mail ill
6.4 Office Address
6.5 Mobile Phone No.
I I I , :
II, I II I :
1
17. Verification 1, ' , ,..' .
I/We hereby solemnly affirm and ·dee.lare that the information given hereinabove is true and correct to the. best of ~~~~ r_m~y/~o_u_r_kn~O_W~l~e_d_g~e._a_n_d~b__el~ie~f~a~n_~noth~:_h_a~s_b_e_en~c~on__ce_a~l_e_d~th_~er~.e_IT~o_m__· __ ~ ~ __ ~~~'~'~~_"~~~ __ ~I~ . -.~-----i I (~' Name Designation Contact No.
E-MailID Office Address Mobile Phone No.
1 The verification is to be done by the Head of Department/Head of Office/Chairman/Managing Director/Director Place --'D=-=a.::te=--__ ~ b¢td ~. .
'Ticking at 'REVISED' will open an-either box requiring GEID already issued. After filling of GElD, a new password will conveyed on the earlier registered e-rnail lD or a fresh e-mail lD as desired. The new password will be required to be filled r 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.
2 TIN (if registered as a dealer) DEPARTMENT OF TRADE AND TAXES ~PVERNMENT OF NATIONAl~APITALTER~IToRY OF DElHI .• FORM GE-II ~"'"--"~---. -····l~l···-GEiD-·---·:-"-·.,.···«~·
1.2 Name of the Government Entity I 3. Period to which return pertains
3. i Financial Year I Select .- I Select •... J. Drop down box with options 2015-16, 2016-17, 2017-18 onwards ------ .. ------..,---~~----~-- ·~DrCip-downbdx withcfptior\Sl "·Qtt (1" April=30th]Une);·2ndQtf~ (1" July-3D September), 3'd Qtr. (1" October- 31't December), 4thQtr (l't January-Sf" March)
3.2 Quarter
4. Details of urchases made for consumption or use (other than for the purpose of making sales) Date of Invoice Seller's TIN Seller's Description Rate of Tax Purchase Amount of Invoice number Name of Goods/ under the amount VAT Items DVAT Act (exclud~g mentioned purchased VAT) on the (Rs.) invoice (Rs.)
1 2 3 4 5 6 7 8 •.
Total ' •.Additional rows as per the requirement may be added. <c > I To be auto-populated Office Address <..: ,,~.' -: ,:.
"',': .\> ..•.I·,····j" '.' ",' --:'>I"'~
5. Verification" IIWe 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 4 above, have certified deposit of ~ue VAT on above purchases.
E-MailID ;"';,' :{;!~~'~,i;'!.'z"'J~l/,.,',2"IK;~' ,'~ v: , " Iff' -':,:;f,gi-' i 'I:\'sf' ·:':~'l!'I.<t;'~'I.";'
Name Designation Contact No.
To be auto-populated • The verification is to be done by the person whose details have been submitted in field 6 of Form GE-L I Place _D_a_t_e b*=j I~ ~ . .