Delhi Value Added Tax Rule, 2005 FORMS
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Body

Refund Claimed?

Yes

Department of Value Added Tax

Government of NCT of Delhi

FORM DVAT 17

[See Rule 28]

Composition Tax Return Form under the Delhi Value Added Tax Act, 2004

Original / Revised

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

If revised - _____________

(i) Date of original return___

(ii) Date of revised return___

(iii) Acknowledgement No. ___________

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 inR 2.5, indicate TAN

PART -A- For Composition Dealers other than Works Contractors

R3 Description of top categories of of goods dealt ( In order to volume of turnover for the tax period 1-highest volume to 3-lowest volume)	Sl. No.	Description	Commodity Code
	1
	2
	3

Gross Turnover

R5 Computation of composition/output tax

Turnover (Rs.)

Composition/ Output tax (Rs.)

R5.1 Composition at 0.1%

R5.2 Composition at 1%

R5.2(1) Any other rate (composition/other)

R5.3 Total

R5.4 Balance carried forward from previous tax period

R5.4(1) - Less: amount deducted at source (attach TDS Certificates, downloaded from website, with form DVAT-56).

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

R5.5 Net Tax [R5.3-R5.4- R5.4(1)]

R5.6 Interest, if payable

R5.7 Penalty, if payable

R5.8 Balance Payable (R 5.5 _ R5.6 + R5.7)

R5.9 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.)

R6 Net Balance* (R5.8-R5.9)

* 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 R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R7.0 Balance brought forward from line R6 (Positive value of R6)
R7.1 Refund Claimed
R7.2 Balance carried forward to next tax period

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX

R8 Details of Bank Account

R8.1 Account No.

R8.2 Account type (Saving/Current etc.)

R8.3 MICR No.

R8.4

(a)Name of Bank

(b) Branch Name

R9 Turnover of purchases in Delhi

(Rs.)

R9.1 Goods purchased from composition dealers @ 0.1%

R9(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

R9(2)- Amount deposited with respect to R9(1)

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

R9.2 Goods purchased from composition dealers @ 1%

R9.3 Goods taxable at 1%

R 9.4 Goods taxable at 5%

R 9.5 Goods taxable at 12.5%

R9.6 Goods taxable at 20%

R9.6.1 Good taxable at ( ) *%

R9.6.2 Good taxable at ( ) *%

R9.7 Exempted purchases

R9.8 Purchases from un-registered dealers

*insert applicable rate of tax,

**insert additional rows, if required.

R10. 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.

Signature of authorised signatory ...............................................................................

Full Name (first name, middle, surname)	_________________________________________________
Designation/status	_________________________________________________

Place

Date
	Day			Month			Year

PART -B- For Works Contractors u/s 16(12)

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 inR 2.5, indicate TAN

R3 Description of top categories of works contract you deal in having different composition rates or till the aggregate of sale volume reaches at least 80% - ( In order to volume of turnover for the tax period 1-highest volume to 3-lowest volume)	Sl. No.	Description of Composition Scheme	Composition Tax Rate
	1
	2
	3

Gross Turnover

R5 Computation of composition/output tax

Turnover (Rs.)

Composition/ Output tax (Rs.)

R5.1 Composition at 1%

R5.2 Composition at 2%

R5.3 Composition at 2.5%

R5.4 Composition at 3%

R5.5 Composition at 6%

R5.6 Goods Taxable @ 5% (Sale of scrap/capital assests etc.)

R5.7 Goods Taxable @ 12.5% (Sale of scrap/capital assests etc.)

R5.8 Composition / output tax Sub Total (R5.1 to R5.7)

R5.9 Amount of tax computed on the turnover mentioned in CC-01 at the lesser of the composition rates opted by the contractor or the sub-contractor

R5.10 Balance carried forward from previous tax period

R5.11 Less : Tax deducted at source (attached TDS certificates (downloaded from website) with Form DVAT 56)

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

R5.12 Net Tax [R5.8 - (R5.9 + R 5.10 + R5.11)

R5.13 Interest, if payable

R5.14 penalty if payable

R5.15 Balance payable (R5.12 + R5.13 + R5.14)

R5.16 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.)

R6 Net Balance* (R5.15-R5.16)

* 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 R7 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R7.0 Balance brought forward from line R6 (Positive value of R6)
R7.1 Refund Claimed
R7.2 Balance carried forward to next tax period

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX

R8 Details of Bank Account

R8.1 Account No.

R8.2 Account type (Saving/Current etc.)

R8.3 MICR No.

R8.4

(a)Name of Bank

(b) Branch Name

R9 Turnover of purchases in Delhi

(Rs.)

R9.1 Goods taxable at 1%

R9(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

R9(2)- Amount deposited with respect to R9(1)

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

R9.2 Goods taxable at 5%

R9.3 Goods taxable at 12.5%

R9.4 Goods taxable at 20%

R9.5 Works contract taxable at 5%

R9.6 Works contract taxable at 12.5%

R9.6.1 Good taxable at ( ) *%

R9.6.2 Good taxable at ( ) *%

R9.7 Exempted purchases

R9.8 Purchases from un-registered dealers

R10 Inter-state purchases/Stock Transfer

(Rs.)

R10.1 Against 'C' forms

R10.2 Inward stock transfer against 'F' forms

R10.3 Imports from outside India

R10.4 others (not supported by forms)

*insert applicable rate of tax,

**insert additional rows, if required.

R11. 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.

Signature of authorised signatory ...............................................................................

Full Name (first name, middle, surname)	_________________________________________________
Designation/status	_________________________________________________

Place

Date
	Day			Month			Year

Instructions for online Return filling

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.

5. In case of refund, the information in Annexure E appended to this Form should be furnished electronically, on departmental website, at the time of filing online return. Annexure - 2A (See instruction 4).

6. 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 R9 (1) and 9(2) in both parts of the return.

7. 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.

Annexure-2A

(See instruction 4)

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 and applicable rate of composition if works executed through sub contractor.	Description of goods/items	Goods/item code
1	2	3	4	5	5A	5B

Turnover of Purchases in Delhi
Purchases against tax invoice/retail invoice	Exempted goods	Purchases from Unregistered Dealer	Works contract executed by sub-contractor		Total Purchases including Tax
			Sub contractors under composition scheme (CC 01)	Sub contractors paying tax as per Section 3 of the Act
6	7	8	9a	9b	10

Inter State Purchases/Stock Transfer
Purchases against 'C' Form	Inward Stock Transfer against ' F' Form	Import from Outside India	Others (not supported by forms)	Total (including tax)
11	12	13	14	15

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

Signature of Dealer/ Authorised signatory

"Annexure - 2A(1)

(See instruction 7)

Summary of purchase/Inward branch transfer made during the preceding 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 and applicable rate of composition if works executed through sub- contractor	Description of goods/items	Goods/item code
1	2	3	4	5	5A	5B

Turnover of Purchases in Delhi
Purchases against tax invoice/retail invoice	Exempted goods	Purchases from Unregistered Dealer	Works Contract executed by sub-contractor		Total Purchases including Tax
			sub-contractors under composition scheme (CC 01)	sub contractors paying tax as per Section 3 of the Act
6	7	8	9(a)	9(b)	10

Inter State Purchases/Stock transfer
Purchases against 'C' Form	Inward Stock transfer against 'F' form	Import from outside India	Others (not supported by forms)	Total (including tax)
11	12	13	14	15

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

Signature of Dealer / authorized Signatory"

Annexure - 2B

(See instruction 4)

SUMMARY OF SALE REGISTER

(Quarter wise)

(To be filed 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)

						Details of Composition Transaction / Works Contract Executed
S. No.	Quarter & Year	Buyer's TIN//PAN/GEID	Buyer's Name	Description of goods/items	Goods/item code	Category of Contract (if applicable)	Rate of Composition	Turnover	Composition Tax	Form DVAT 43 ID No.	Date
1	2	3	4	4A	4B	5	6	7	8	9	10

Local Sale of Scrap/Capital Goods etc.(See sl. no.9 of modalities of composition scheme)
Sale Price (Excluding VAT)	Rate of tax	Output tax
11	12	13

Signature of Dealer/ Authorised signatory