Delhi Value Added Tax Rule, 2005 FORMS
-

Body

Refund Claimed?

Yes

Department of Value Added Tax

Government of NCT of Delhi

FORM DVAT 16

[See Rule 28 and 29]

Delhi Value Added Tax Return

Original / Revised

..................................

If revised - _____________

(i) Date of filing original return___

(ii) Acknowledgement / Receipt No. ___________

(iii) Date of discovery of mistake or error ___________

Specify the reasons for revision

R1 Tax Period

From

R2.1 TIN

R2.2 Full Name of Dealer

R2.3 Address

R2.4 Mobile No.

R2.5 Have you obtained TAN

Yes/NO

R2.6 If yes in R 2.5, indicate TAN

R3 Description of top 3 items you deal in (In order of volume of sales for the tax period. or till the aggregate of sale volume reaches at least 80% - 1-highest volume to 5-lowest volume)	Sl. No.	Commodity Code	Description of Goods	Tax Rate	Tax Contribution
	1
	2
	3
	4
	5

R4 Turnover details

R4.1 Gross Turnover

R4.2 Central Turnover

R4.3 Local Turnover

R5 Computation of output tax

Turnover (Rs.)

Output tax (Rs.)

R5.1 Goods taxable at 1%

R5.2 Goods taxable at 5%

R5.3 Goods taxable at 12.5%

R5.4 Goods taxable at 20%

R5.4.1 Goods taxable at (..)%

R5.4.2 Goods taxable at (..)%

.**

R5.5 Works contract taxable at 5%

R5.6 Works contract taxable at 12.5%

R5.7 Exempted sales (Tax Free)

R5.8 Charges towards labour, services and other like charges

R5.9 Charges towards cost of land, if any, in civil works

R5.10 (omitted w.e.f.01-10-2015)

Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi

R5.11 Sales within Delhi against Form'H'

R5.12 Output Tax before adjustments

Sub Total

R5.13 Adjustments to output tax (Complete Annexure and enter Total A2 here)

R5.14 Total Output Tax (R5.12+R5.13)

Total A2 from Annexure Form

*insert applicable rate of lax.

*insert additional rows, if required.

R 6 Turnover of Purchases in Delhi (excluding tax) & tax credits

Purchases (Rs.)

Tax Credits (Rs.)

R6.1 Capital goods

R6.2 Other goods

R6.2(1) Goods taxable at 1%

R6.2(2) Goods taxable at 5%

R6.2(3) Goods taxable at 12.5%

R6.2(4) Goods taxable at 20%

R6.2.(4)(1) Goods taxable at (..)%

R6.2.(4)(2) Goods taxable at (..)%

.**

R6.2(5) Works Contract taxable at 5%

R6.2(6) Works Contract taxable at 12.5%

R6.3 Local purchase not eligible for credit of Input tax.

R6.3(1) Purchases from Unregistered dealers

R6.3(2) Purchases from Composition dealers

R6.3(3) Purchases of Non Creditable goods (Schedule -VII)

R6.3(4) Purchases of tax free goods (exempted)

R6.3(5) Purchases of labour and services related to works contract

R6.3(6) Purchases against tax invoice not eligible for ITC

R6.3(7) Purchases of goods against retail invoices

R6.3(8) (omitted w.e.f.01-10-2015)

Purchases of Diesel & Petrol tax in the hands of various Oil Marketing Companies in Delhi

R6.3(9) Purchases from Delhi dealers against Form 'H'

R6.3(10) Purchases of Capital goods (used for manufacturing of non-creditable goods)

R6.4 Tax credit before adjustments

Sub Total

R6.5 Adjustments to tax credits (Complete Annexure and enter Total A4 here )

R6.6 Total Tax Credits (R6.4 + R6.5)

Total A4 from Annexure Form

*insert applicable rate of lax.

*insert additional rows, if required.

R7.1 Net Tax (R5.14) - (R6.6)

R7.2 Add : Interest @ 15% if payable (B)
R7.3 Add : Penalty, if payable (C)
R7.4 Tax deducted at source (attached TDS certificates (downloaded from website) with Form DVAT 56)

Sl . No	Form DVAT-43 ID No.	Date	Amount

R7.5 Tax Credit Carried forward from previous tax period
R7.6 Adjustment of excess Balance under CST towards DVAT liability
R7.7 Balance payable (R7.1+R7.2+R7.3) - (-R7.4+R7.5+R7.6)
R7.8 Less : Amount deposited by the dealer (attach proof of payment with Form DVAT 56)

S. No.	Date of deposit	Challan No.	Name of Bank and Branch	Amount (Rs.)

R8 Net Balance * (R7.7-R7.8)

* The net balance should not be positive as the amount due has to be deposited before filing the return.

IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R9 Balance brought forward from line R8 (Positive value of R8)
R9.1 Adjusted against liability under Central Sales Tax
R9.2 Refund Claimed
R9.3 Balance carried forward to next tax period

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX (Also fill Annexure-2E)

R10 Details of Bank Account

R10.1 Account No.

R10.2 Account type (Saving/Current etc.)

R10.3 MICR No.

R10.4

(a) Name of Bank

(b) Branch Name

R11 Inter-state trade and exports / imports

Inter-state Sales / Exports

Inter-state Purchases / Imports

R11.1 Against C Forms (other than Capital Goods)

R11(1)- Tax payable due to tax deficiency admitted and declared during the course of proceedings under Section 60.

(Amount in Rs.)

Year	Tax period	Turnover	Tax	Interest	Penalty	Others	Total
1	2	3	4	5	6	7	8

R11(2)- Amount deposited with respect to R11(1)

S. No	Date of Deposit	Challan No	Name of Bank and Branch	Amount (in Rs.)
1	2	3	4	5

R11.2 Against C+E1/E2 Forms

R11.3 Inward/outward Stock Transfer (Branch) against F Forms

R11.4 Inward/outward Stock Transfer (Consignment) against F Forms

R11.5 Own goods received/Transfered after job work against F Forms

R11.6 Other dealers goods reeived / returned after job works against F Forms

R11.7 Against H Forms (other than Delhi dealers )

R11.8 Against I Forms

R11.9 Against J Forms

R11.10 Exports to / Imports from outside India

R11.11 Sales of Exempted Goods

R11.12 High Seas Sales/purchases

R11.13 Sale/purchases without Forms

R11.14 Capital goods purchased against C Form

R11.15 Total

R12 Verification

I/We _________________________________ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory ____________________________________________

Full Name (first name, middle, surname) _______________________________________

Designation/Status ________________________________________________________

Place

Date
	Day			Month			Year

Instructions for filling Return Form

1. Please complete all the applicable fields in the Form.

2. The fields, which are not applicable, may be left blank.

3. Return should be filed electronically, on the departmental website, within the stipulated period as prescribed under rule 28 of the DVAT Rules.

Transmit (I) quarter wise and invoice wise Purchase and Sales data maintained In Form DVAT-30 and 31 OR (II) quarter wise and dealer wise summary of purchase and sales In Annexure-2A and 2B appended to this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter. However, person wise details Including PAN (Permanent Account Number) are required to be furnished in respect of sales made to unregistered dealers/persons, wherever these details have been obtained by the seller in compliance to the provisions under the Income Tax Act, 1961. Similarly, the unique ID (i.e. GEID) allocated to Government Departments/organizations is required to be mentioned In respect of sales made to Government Departments/organizations. Further, the sale detail of goods sold to Embassies/Organizations specified in Sixth Schedule should be reported Invoice wise In case opted for Form DVAT-30 and 31 or Embassies/Organizations wise, If opted for Annexure 2A and 2B, as the case may be.

5. In case of refund, the information in Annexure -2E appended to this Form should be furnished electronically, on departmental website, at the time of filing online return.

6. All dealers to file tax rate wise details of closing stock in hand as on 31st March, with the second quarter return of the following year, in Annexure 1D

7. Transmit the information relating to issue of debit/credit note in Annexure 2C & 2D.

8. Provide details of amount deposited consequent to proceedings under section 60 to seek remission of penalty under sub section (6) of section 87 of the Act or even otherwise in block R11 (1) and (2).

9. Provide details of goods purchased, and reported in Annexure 2A, during preceding tax period but received during the current tax period in Annexure 2A (1). The format of Annexure 2A( 1) shall be similar to Annexure 2A. if you have uploaded invoice wise details of purchases in Annexure-2A, then Such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice vise sale details of the transactions.

10, All dealers conducting sales through web portals / e-platforms of other e-commerce 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 e-commerce 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.

Annexure-1

(To be furnished with the return where adjustments in Output Tax or Tax Credits are made)

A.1 Adjustments to Output Tax

Nature of Adjustment

Rate of tax applicable as per Section 4

Increase in Turnover/ amount involved

Decrease in Turnover / amount involved

Increase in Output Tax (A)

Decrease in Output Tax (B)

A1.1 Sale cancelled [Section 8(1) (a)]

A1.2 Nature of sale changed [Section 8(1) (b)]

A1.3 Change in agreed consideration [Section 8(1) (c )]

A1.3 Change in agreed consideration other than on account of issuance of credit notes for post sale discounts or incentives [Section 8(1)(c) and 8(2)

A1.3.1 Issuance of credit notes for post sale discounts or incentives [Section 8(1)(c) and 8(2)

A1.4 Goods sold returned [Section 8(1)(d)]

A1.5 Bad debts written off [Section 8(1) (e) and Rule 7A]

A1.6 Bad debts recovered [Rule 7A(3)]

A1.7 Tax payable on goods held on date of cancellation of registration (Section 23)

A1.8 Other adjustments , if any (specify)

Total

A2 Total net increase / (decrease) in Output Tax ( A-B)

A3 Adjustments to Tax Credits

Nature of Adjustment

Rate of tax applicable as per Section 4

Increase in Turnover / amount involved

Decrease in Turnover / amount involved

Increase in Tax Credit

(C)

Decrease in Tax Credit

(D)

A3.1 Reduction Input Tax Credit due to sale of goods at price lower than purchase price (Section 10(5)

A3.2 Receipt of debit notes from the seller [Section 10(1)]

A3.3 Receipt of credit notes from seller [Section 10(1)]

A3.3 Receipt of credit Notes from seller other than on account of post sale discounts or incentives [Section 10(1)]

A3.3.1 Receipt of credit Notes from seller for post sale discounts or incentives [Section 10(1)]

A3.4 Goods purchased returned or rejected [Section 10(1)]

A3.5 Change in use of goods, for purposes other than for which credit is allowed [Section 10(2)(a)]

A3.6 Change in use of goods for purposes for which credit is allowed [Section 10(2)(b)

A3.7 Tax credit disallowed in respect of stock transfer out of Delhi [Section 10(3)]

A3.7.1 Tax credit disallowed on account of sales made under Section 8(1) of Central Sales tax Act [Section 9(10)]

A3.8 Tax credit for Transitional stock held on 1st April 2005 (Section 14)

A3.9 Tax credit for purchase of Second-hand goods (Section 15)

A3.10 Tax credit for goods held on the date of withdrawal from Composition Scheme [Section 16]

A3.11 Tax credit for trading stock and raw materials held at the time of registration (Section 20)

A3.12 Tax credit disallowed for goods lost or destroyed (Rule 7)

A3.13 Tax credit adjustment on sale or stock transfer of capital goods [Section 9 (9) (a)]

A3.14 Second or Third instalment of balance tax credit on capital goods. [Section 9(9)(a)]

A3.15 Second, Third or Fourth instalment of balance tax credit on right to use goods. [Section 9(11)]

A3.16 Other adjustments if any (specify)

Total

A4 Total net increase / (decrease) in Tax Credits

( C- D)

Annexure 1A

Additional details to be filled by works contract dealers

W.1	Value of works contract billed during the tax period.
W.2	Value of works contract payments received during the tax period.
W.3	Gross Turnover (without claiming any deduction)
W.4	Details of Deductions:
W.4(1)	Amount of Labour & services claimed as per rule 3 (i) Amount On actual basis
W.4(1)	(ii) Amount On % age basis
W.4(2)	Whether any amount of sale or purchase in the course of Inter State Trade deducted from turnover? If Yes, specify the amount.
W.4(3)	Whether any amount of sub-contractors payments deducted from GTO? If Yes, specify the amount.
W.4(4)	TDS deducted from sub-contractor
W.4(5)	Any other deductions

Annexure 1B

Additional details from right to use dealers

Total value of Assets as per last year's audited balance sheet	Details of assets purchased locally during last four years against which ITC claimed in the current tax period			Total value of assets purchased/transferred against C or F Form during the current tax period	Details of Turnover				Remarks (if any)
	Description of Asset (please specify)	Value	ITC claimed		Taxable turn over under DVAT	Rate of Tax	Taxable turn over under Central Act	Rate of tax	Remarks (if any)
1	2	3	4	5	6	7	8	9	10

* Car, Buses, Helicopter, Generators, Motors, Air Conditioners, Coolers, Hospital Equipment, Earthmoving Equipment, Tents, ATMs, Computers, Manufacturing Machines, Public Addressing System, Projectors, Others (Please Specify)

Annexure 1C

Additional Information relating to sale against Form -H to Delhi dealers

As on date, total tax liability on account of non-submission of 'H' Form(s) for penultimate exports made to exporter(s) in Delhi, pertaining to previous tax periods, as per details below:

Quarter	Sale Amount	Applicable Rate of Tax	Tax Amount

Detail of 'H' Forms pertaining to previous tax period to be filed along with DVAT-56:

Quarter	Sale Amount	Applicable Rate of Tax	Tax Amount

Annexure 1D

Tax rate wise details of Stock in hand as on 31st March.......... (year)

(to be filled with 2nd Quarter return)

Rate	Amount





Total

ANNEXURE 1E*

Tax rate wise details of sales conducted through e-commerce web portals

Name and EC-I Enrolment ID of the e-Commerce Company/Firm**
Name
EC-I Enrolment ID

Loca Sales		Central Sales
Tax rate	Turnover (Rs.)	Tax rate	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-commerce company/ firm

Annexure 2A

(See instruction 6)

SUMMARY OF PURCHASE /INWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be file along with return)

TIN:	Name of the Dealer:
Address:	Purchase for the tax period: From ____ to ______

Summary of purchase (As per DVAT 30)

(All amounts in Rupees)

Sr. No.	Quarter & Year	Seller's TIN	Seller's Name	Rate of Tax under DVAT Act (for all columns)	Description of goods/items	Goods/item code
1	2	3	4	5	5A	5B

Inter-State Purchase /stock transfer/ Import not eligible for credit of input tax
Import from outside India	High sea Purchase	Capital goods purchased against C Form	Goods ( other than Capital goods) purchased against C Form	Purchase Against H Forms (other than Delhi dealers )	purchases without Forms	Inward/ Stock Transfer (Branch) against F Form	Inward/ Stock Transfer (Consignment) against F Form	Own goods received back after job work against F Forms	Other dealers goods received for job works against F Forms
6	7	8	9	10	11	12	13	14	15

Local Purchase not eligible for credit of input tax
Purchases from Unregistered dealers	Purchases from Composition dealers	Purchases of Non Creditable goods (Schedule -VII)	Purchases of tax free goods	Purchases of labour and services related to works contract	Purchases against tax invoice not eligible for ITC	Purchases of goods against retail invoices	Purchases from Delhi dealers against Form 'H'	Purchases of Capital goods (used for manufacturing of non-creditable goods)
16	17	18	19	20	21	22	23	24

Local Purchase eligible for credit of input tax
Capital Goods		Others (Goods)		Others (Works Contract)
Purchase Amount (excluding VAT)	Input tax Paid	Purchase Amount (excluding VAT)	Input Tax paid	Purchase Amount (excluding VAT)	Input Tax paid
25	26	27	28	29	30

Note - Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter

*will include purchase of DEPB (for self consumption), consumable goods & raw material used for manufacturing of tax free goods in column 21.

Signature of Dealer/ Authorised signatory

"Annexure - 2A(1)

(See instruction 9)

Summary of purchase/Inward branch transfer made during the precceding tax period but received during the current tax period out of purchases mentioned in Annexure 2A

(Quarter wise)

(To be filled along with return)

TIN:

Name of the Dealer:

Purchase for the tax period : From ......................... to ..............................

Summary of purchase (As recorded in DVAT 30)

Sr. No.	Quarter and Year	Seller's TIN	Seller's Name	Rate of Tax under DVAT Act (for all columns)	Description of goods/items	Goods/item code
1	2	3	4	5	5A	5B

Inter-State Purchase /stock transfer/ Import not eligible for credit of input tax
Import from outside India	High sea Purchase	Capital goods purchased against C Form	Goods ( other than Capital goods) purchased against C Form	Purchase Against H Forms (other than Delhi dealers )	purchases without Forms
6	7	8	9	10	11

Inter-State Purchase /stock transfer/ Import not eligible for credit of input tax
Inward/ Stock Transfer (Branch) against F Form	Inward/ Stock Transfer (Consignment) against F Form	Own goods received back after job work against F Forms	Other dealers goods received for job works against F Forms
12	13	14	15

Local Purchase not eligible for credit of input tax
Purchases from Unregistered dealers	Purchases from Composition dealers	Purchases of Non Creditable goods (Schedule -VII)	Purchases of tax free goods	Purchases of labour and services related to works contract
16	17	18	19	20

Local Purchase not eligible for credit of input tax
Purchases against tax invoice not eligible for ITC	Purchases of goods against retail invoices	Purchases from Delhi dealers against Form 'H'	Purchases of Capital goods (used for manufacturing of non-creditable goods)
21	22	23	24

Local Purchase eligible for credit of input tax
Capital Goods		Others (Goods)		Others (Works Contract)
Purchase Amount (excluding VAT)	Input tax Paid	Purchase Amount (excluding VAT)	Input Tax paid	Purchase Amount (excluding VAT)	Input Tax paid
25	26	27	28	29	30

Note - Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter

*will include purchase of DEPB (for self consumption), consumable goods & raw material used for manufacturing of tax free goods in column 21.

Signature of Dealer / Authorized Signatory

Annexure 2B

(See instruction 6)

SUMMARY OF SALE /OUTWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be file along with return)

TIN	Name of the Dealer:
Address:	Sale for the tax period: From ______ to ________

Summary of sales (As per DVAT 31)

(All amounts in Rupees)

Sr No.	Quarter & year	Buyer's TIN/Embassy/Organisation Regn. No./PAN/GEID	Buyer's / Embassy/Organisation Name	Tax Rate( for all columns)	Description of goods/items	Goods/item code
1	2	3	4	5	5A	5B

Turnover of Inter-state /stock transfer/ Export (deductions)
Export	High sea Sales	Own goods transferred for job work against F Forms	Other dealers goods returned after job works against F Forms	Stock Transfer (Branch) against F Form	Stock Transfer (Consignment) against F Form	Sale against H-Form	Sale against I -Form	Sale against J -Form	Sale against C + EI/E-II	Sale of Exempted goods (Schedule -I)	Sales covered under proviso to [sec 9(1) Read with Sec 8(4)]	Sales of Goods Outside Delhi (Sec 4)
6	7	8	9	10	11	12	13	14	15	16	17	18

Turnover of Inter State Sale (Taxable)
Rate of tax (CST)	Sale against C Form excluding sale of capital assets	Capital Goods Sale against C form	Sale without Forms	Tax (CST)
19	20	21	22	23

Turnover of Local Sales
Turnover (Goods) (excluding VAT)	Turnover (WC) (excluding VAT)	Output Tax	Charges towards labour, services and other like charges, in Works Contracts	Charges towards cost of land, if any, in civil works Contracts	Sale against H- Form to Delhi Dealers
24	25	26	27	28	29

Note :- Data in respect of sales to unregistered dealers (except where PAN of buyer is obtained) may be consolidated tax rate wise for each Quarter. Data of Embassies/Organisations listed In Sixth Schedule shall be provided entity wise.

Signature of Dealer/ Authorised signatory

Department of Value Added Tax

Government of NCT of Delhi

Annexure 2C

[See Rule 42]

Details of Debit/Credit Notes related to Local purchases

(Including Goods Returned / cancelled etc.)

(To be filed along with return )

Tax period........

From(dd/mm/yy)_______

To(dd/mm/yy) ______

TIN -

Name -

Sr. No.	Seller's TIN	Seller's Name	Receipt of Credit Notes (decrease)		Receipt of Debit Notes (Increase)
Sr. No.	Seller's TIN	Seller's Name	Turnover	Tax (ITC)	Turnover	Tax (ITC)
1	2	3	4	5	6	7



Total

Note Seller -wise Credit /Debit Notes (bulk/invoice wise) details are to be filled. The date of issue of Credit /Debit notes must fall in the quarter under report

Signature of Dealer/

Authorised Signatory

Department of Value Added Tax

Government of NCT of Delhi

Annexure 2D

[See Rule 42]

Details of Debit/Credit Notes related to Local Sales

(Including Goods Returned / cancelled etc.)

(To be filed along with return )

Tax period........

From(dd/mm/yy)_______

To(dd/mm/yy) ______

TIN -

Name -

Sr. No.	Buyer's TIN	Buyer's Name	Issue of Credit Notes (decrease)		Issue of Debit Notes (Increase)
Sr. No.	Buyer's TIN	Buyer's Name	Turnover	Tax	Turnover	Tax
1	2	3	4	5	6	7



Total

Note Buyer-wise Credit /Debit Notes (bulk/invoice wise) details are to be filled. The date of issue of Credit /Debit notes must fall in the quarter under report

2. Word 'Un-regd.' may be mentioned for Un-registered dealers /Customers in Col. 2

Signature of Dealer/

Authorised Signatory

Annexure - 2E

(TO BE FILLED, IN CASE OF REFUND CLAIM)

SI. No.			CLAIMANTS INPUT
1	a) Details of demand/ outstanding dues pending against the dealer under the DVAT Act and/or CST Act.	Period				Outstanding Amount
						DST Act	DVAT Act	CSTAct
		1
		2
		3
	b) Please furnish details of Objections/ appeal filed, if any	Objection No /Appeal No. (whichever is applicable)	Outstanding demand	Period to which demand pertains	Whether stay granted	DVAT Appellate Tribunal	High Court	Supreme Court

2	(a) Date of Enforcement Survey, if any
	(a) Any Notice in DVAT 37 issued for audit, special audit during the tax period	dd/mm/yyyy
3	a) Whether all requisite statutory forms filed		Yes				No
	b) Are you willing to wait for refund till all statutory forms are received		Yes				No
	c) Are you willing to surrender proportionate refund agaisnt statutory form yet to be received?		Yes				No