ro EE PL~ELlSl~.£IJ 1]'<PJ'il<"r 1\ CJf 1~1~L.cDE,LI{l C;.~~[l~'l--'EE)~TRj:~Clr~}I~<._~;..I~\·) GO\ TR,\T1\ 1T.i\T OF ~ATIO!'<AL CAPITAL TEP~jTORY OF DELHI FINANCE (REVENUE-I) DEP:6J~TMEK'T DELHI SACHI\'ALAY A..LP. ESTATE, NEVi' DELHI-l 10002 No.F.3(14)/Fin.(Rev.-l)/2013-14/ .-In exercise of the powers conferred by sub-section (3) of section I of the Delhi Value Added Tax (Amendment) Act, 2013 (Delhi Act 05 of 2013), the Lieutenant ernor of the National Capital Territory of Delhi, hereby, appoints the iz" September, 20 ~ the date on which said Act shall come into force.
S. {; ~o By order and in the name of the \ Lt. Governor of the National4-,y , Capital Territory of Delhi, ~~ (RAVIND-;;:UMARl De uty Secretary-VI (Finance) . \Cl ' .r "b•.:"\ol ). ,J '/ /,-:~ '1/0 /''?
\}T No.F.3(14)/Fm.(Rev.-l)/2013-14t:fs * /O...:! Dated the 0 7//....)
"JO.t .3(14 )/Fin.(Re\ .-1)/2013-14/ Dated the NOTIFICATION Copy forwarded for information>
1. The Principal Secretary (GAD), Government ofNCT of Delhi with one spare copy for its publication 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 Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi.
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi
5. The Commissioner, Value Added Tax, Vyapar Bhawan, LP. Estate, New Delhi.
6. The Secretary to Finance Minister, Government of NCT of Delhi, Delhi Sachivalaya, New Delhi %. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old~\SL\\J . Secretariat, Delhi.
'\\ \ ') 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, \1: LP. Estate, New Delhi .
./" :5\ f . OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, LP. Estate, ) New Delhi.. lO ~ /1 ~ 10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, ~ LP.Estate, New Delhi.
~ A T Officer (Policy), Department of Trade & Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi
12. Guard File.
13. Website.
(RA VINDER KUMAR) Depu ty Secretary-VI (Finance) (TO BE PUBLISHED IN P.L;RT -IV OF THE DELHi GAZETTE EATRAORDII\!M:-i) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFARIS) 8TH LE\iEL,C-WING, DELHI SECRETARIAT, NEW DELHI No. F.14(5),Q.-A-2013! CG~~ /6J Dated :J the September, 2013':
NOTIFICA nON NO. F.J4(5)/LA-20J3/CO"r-i~JCr -. The following Act of the Legislative Assembly of the Na~ional S:apital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 051h September, 20 1~ " and is hereby published for general information:- "THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 201.3 (DELHI ACT 05 OF 2013) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 29th August, 2013)' (Slh September,20 13] An Act to further amend the Delhi Value Added Tax Act 2004.
~3E it enacted by the Legislative Assembly of the National CapitalTerritory of Delhi in the Sixty-Fourth year ofthe Republic of India as follows:- Short title, extent and commencement.- (1) This Act m~y be called the Delhi Value Added Tax (Amendment) Act, 2013.
(2) It extends to the whole of the National Capital Territory of Delhi.
;)) It shall come into force on such date as the Government may by notification If, the official Gazette, appoint.
/ Amendment of section 2.- In the Delhi Value Added Tax Act, 2004 (Delhi' ,ACt 3 of ~!005\ hereinafterreferred to as 'the principal Act', in section 2, in suo-section (1 i- (il ror clause (e), the following shall be substituted, narnely.>
(c) "business premises" includes-
(i) the address of a dealer, registered with the Commissioner; "
(ii) any building or placeused by Cl person [or the conduct of his business, except Jar those parts of the building or place used principally as 8 residence;
(iii) any place from where a dealer carries on business through an agent (by' whatever name called), theplace or" businessof such agent; and 2 w3rehou~e, god own or such other place where z dealer stores h i~goods."."
(ii) ir: ciausetm); in sub-clause(ii), after the word 'movable the words "01' immovable" shall he inserted. ,', ~ <?'\'~~"'.~ •.~:.~.'~
2. Amendment of section 11.- In the principal Act, in section 11, for sub-section' (2).
rht f(:;ii2}.,Yil,;g shallbe substituted, namely: -
(2) "Where the net tax of Cl dealer calculated under sub-section Cl.' of this SCC[[ui7 amounts 10 Clnegative value, the dealer 3:181] -, \
(a) adjust the. said amount in the satilf: .ax period against thetax payable hy hill!
unde: the Central Sales Tax Act, 1956 ("7.:i of 1956). ifany; and '~ if" •.
(b) be entitled to carry. forward the amount remaining after application under sub-section (2)(a) to next calendar rnorr.hortaxperiod, as the case may be, ofthe same .year, or claim arefund of the amount remaining after application under sub-section (2),Ca) at the end of a tax period of the.same year and the Commissioner shall deal with' the refund claim in the manner described in section 38 and section 390fthis Act.
.. ,
Explanations-F. Refund can be claimed at the end of a tax period only.
2. Excess tax creditshould not be carried forward to the next year.
3. Refund of excess tax credit carried forward from previous years should be claimed in any of the remain ing tax periods of year 20 13-2014but not laterthan the last tax period ending on3-1.03.2014.
4. Excess tax credit remaining at the end of a tax period can either be claimed as refund or carried forward to next tax period cf thesameyear.
5. Excess payment made inadvertently shall also be treated as credit in a month or tax period as the case may be.".
.
4. Amendment of section 25.- In the principal A~t, in section 25, in sub-section (1')," after the words "under section 38 of this Act" and before t.ie words "require a person", the following ..
shall be inserted, namely:- .
"or as a condition of de-sealing or release under sub-section (4) of section 60," .
5. Amendment of section 35.- In the principal A:t, in section 35, for sub-section (2), the following shall-be substituted, namely:-
(2) "Where a person has made an objection loan assessment or part of an assessrnent and has complied with the condition, if any, to entertain such objection in' the manner provided in section 74 of this Act.ithe Commissioner may not enforce the payment of balance amount in dispute under that assessment until the objection is resolved 'by the Commissioner.".
6. "'~~;11"'d'~e~~~se~tion 48.- In the principal Act, in section 48, [or sL:b-secti'oIl (1), the following·s,pa:.LL",~e;SH.b~tjJu.~d,llarr-el y:- ",' ~\ ., (:) "Every-
(a) Dealer; .
(b) person 011whom ~notice has been served to furnish returns under secti~n " ~ 8 27 of this Act;
shall prepare, maintain .and retain sufficient records at theprin:.ipal place of business as recorded in his certificate of registration to allow the Commissionerto readiJyascertain the amount of tax due under this Act, and icexplain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act,::.~ PROVIDED that the dealer maintaining computerised books of accountsusinga - software should be able to readily provide soft and/or hard copy of therecords.at the principal place of business as recorded in his certificate of registration, .as.and.
when required by the Commissioner.
Explanation: The dealer may maintain- and .retain soft copy of the records as.
-meansofcornpliance ~jth therequirement of this sub-section.", '7. Amendrnentof sectio:n58A.- In the principal Act, in section. 58A.~ [01; sub+se.ctio.n~·{r.);l:the - followingshallbe substituted, namely:-' -', - .
(J) "If the-Commissioner, having.regard to.>
(a) -the.natureand complexity of the business-of adealer; pr
(b) -the interest 'of the revenue; or -
(c) voIurne of accoun ts; or
(d)dou-bts, about the.correctness of the accounts; or
(e), multiplicity of transact ions in the accounts; or ('f):; specialised nature of business activity; or -
(g) non-production of all records and' accounts; or (.h) non-filing of audit report under section 49 ofthis Act; ;)1'
(i) any other reason, ":," :,,0 is of tlte opinion that it is necessary so to do, he may direct the dealerbyanoticein \ writing to get his records .including books of accounts, examined andeuditeribyen' accountant or a panel of accountants or any other professional or panel of professionals nominated by the Commissioner in this behalf and to furnish 2 report of such examination and aud-itin the format that he may specify, duly signed and verified by such.accourrtant .
or panel of accountants or professional or panel of professionals and set.ing forth such particulars as may be specified,". " ••..~. ""\.._~'!.'<~'..•. :':".;.:.J '- ...•~.""-.. __ ~ \ 8: Amendment of section 60.- In the principal Act, in section 60: in sub-section (4), .for the word "directed't.the.word "prescribed" shall be substituted.
ti~;'~~~-:":" ..-::;i' .....•~"\~~..~ 9, Am en drnenf'cqf section 70,- In the principal Act, in section 7Cr of sub-section(5) shall be deleted.
•.
: " ,' ..... " • / / •.
,10. Amendment of section 86.-1n the pr.ncipal Act, in section 86,-
(i) for sub-sectionj l), the followingshall be substituted, narnely: -
(1)''In this section "tax deficiency" means the difference between the tax properly payable by the person in accordance with the .provisions of this Act and the' amount of tax paid by the person in respect of a calendar month.
Explanations~l - 'Tax properly payable' includes the amount of tax assessed under section 32 of the' Act', .
2, Due tax paid afterthe period specified in sub-section (4) of section 3 of }he Act, is also a tax deficiency.".
(ii) the second proviscof.sub-section (2) shall be deleted,
(iii) in sub-section (5), Jar the word 'one' the word 'five' and for the word 'fiye'fhe word 'ten'shaU 'be substituted, .'- "
(iv) in sub-section (6) fer the word 'hundred' the word 'thousand' and for the word 'five' the words "twent,Y five" shall be substituted, Cv) for sub-section (9}, the following shallbesubstituted, namely»
(9)~'lf a.person required to furnish a return ur.der Chapter V or to comply with.
a requirementin a notification issued under section 70 of this Act - '- .
{a) fails to furnish any return by thedue date; or
(b) fails to furnish with a return any other document that is required to be furnished with the return; or ,(c) being required to revisea return 3.1 ready furnished, 'fails to furnishthe revised return by the due date; or '
(d) fails to comply with a requirement in a notification issued under .section 70;
, , the person shall he liable to pay, by way of penalty, a sum of five hundred rupees pe; day from the day immediately following the due date until the failure, is rectified:
PROVIDED that the amount of penalty payable under this sub-section shall not exceed fifty thousand rupees. ''. ,'- . (vi) in sub-section (13), for sub-clause (c), the following shall .be substituted, namely:-
(c), :.,..•...
"retain prescribed or notified records or accounts;
and the person - ,,~--':~i;~:::--=ft..:::0·J::fail~.Jo prepare the prescribed or notified records and accounts.or \,'''- .(ii) failsto prepare .'prescribed or notified records and accounts in the prescribed manner; or
(iii) fails to retain the prescribed or notified records and accounts for the prescribed period, or'
(iv) fails to retain-and/or produce the prescribed or riotified records at the principal place of business as recorded in his certificate of registrati 0:1; or :.. -..
.-.~ ..- ...
(v)fails to comply with a direction issued or fails to I produce, prescribed or notified'records and accounts, or cause them to'be< - produced, on or before the date specified in any notice servedonhim by the Commissioner or by an accountantora panel of acqountantsot., any other professional-or panel of professionals nominated .by the Commissioner in-this behalf under sub-section (l) of section 58A;, " ' the person shalt-be liable to pay, by way of penalty, .asumof fifty thoil~andfu~~es' ' .ortwenty percent of thetaxdeficiency.if any, whichever is greater.".
. .,' . . .' .'
(vii) in sub-section (19), for the word 'forty', the word 'twenty' shall be ,substituted.
(viii) In sub-section (2.2), forthe word 'ten, the words 'twenty five' ,shaH be ' .substituted. '
(ix) 'aftersub:.section (23), the following shallbe inserted, namely> " , " "(24) Any person, who contravenes any of the provision~.pi;tJ:ii:S;ACt , or any rules made thereimder for which' no penalty is :s:eparateLy ,'" provided under-the Act, shall be' liable to' pay a penalty often:tlio.usand ,,' ,rupees ." , ,,' , Amend'men:t.df:sectimr'89 >In the principal Act, in s:ecrion89,- ..• :' , ."
(i) 'h;sub'-section.C4,)., in clausejh), far the word andfi:gure"section 59"Y.th~;,,00r.d:'
•al)dfiguries '''sections S8, 58A orS9'1 shatl besubstituted, , ' ',", " , ,
(ij)f6r~ub'''sectiQll'('7J, the following shall b~ substituted; nafnely.- :'No~'N:ithstandiriganything contained, insub-sections (1) to (5) ofthit's:;:s'ectitJh,,".
no-person s+rahl:b:e'proceeded under these sub-sections, if . .' , .
...... - . . -. '.: . .--,::- •......... -., .
,(ajthe totalamountinvolvedis less than, two.hundred rupees during ihepeii6ciof' .ayear; ·or" _ _..
,{b:)Jhe'perso11 hasvoluntarily disclosed, existence-of tax deficiency Uridersuh.:.. ., section '(6) of section 87 of the Act.", ' . :.. .
.......
. :'
...:..
12. Amerrdrnent o:fsectinn 102. - In the principal Act,in section J02, in sub-section/(2;yiclause
(zd), sh,aUbedd~te~,' ' ......
" . - '13. InsertioB .•ofnew s,ed-ionl07.-ln the principal Act, after section 106, the foliowiri'gfsl:iaW;be ' , ;j~}~~~g;_p'a~.!!.y>" , ' " , ' ", ' ," " ,',' ' \, ' ~'l'O;7~rnrresty,Scherne:(s).- Notwithstandinganything to the contrary.coiuainedin this Act and Rldes thereto; the ,Government may bynotification in' the offiCiaVG~ette" notify amnesty.schemets) covering payme:ttof:tax,interest, penalty or, any-other dues' " under the 'Act', which relate to any period.endingbefore 1st day of April', i013; and:
subj:~~ehrC'ond;jti:6n~'and restrictions as may he specified therein, covering 'period " ,', of li:nl~Hon, rates of tax, tax, interest, penaltyor any other dues payable b),,'aC,,'lass,of \ dealers or classes 'of dealers pr all dealers,", " ,'~vt\. ~~\ ',' ',~ ~,~,."
(Ta run.5ahrawat), , Ado!. Secretary (law, Justice & LA.)' I I I I i !'
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