In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules to further amend the Delhi Value Added Tax rules, 2005, namely:-
RULES
1. Short title and commencement. - (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 35.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in rule 35, for sub-rules (1) and (2) the following shall respectively be substituted, namely:-
"(1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth Schedule of the Act (in this rule called "the organization") may apply for the refund of tax borne by it or by a qualified person as defined in sub-rule (6) on the purchase of goods once in every quarter, if -
(a) the goods were purchased by the organization or the qualified person from a registered dealer against a tax invoice and the sale price of the goods covered in each single tax invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner;
(b) the goods purchased are for the uses specified in the Sixth Schedule in respect of the particular organization;
(c) such other restrictions or conditions as may be notified by the Commissioner have been satisfied.
(2) An application for refund under section 41 shall be made by the organization on behalf of itself and every qualified person attached to the organization in Form DVAT 23 within a period of twenty eight days from the end of the relevant quarter covering all purchases made against tax invoices in that quarter.
Explanation. - For the purpose of this rule, the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim."
3. In the principal Rules, in rule 67, for the title and sub-rule (1), the following shall be substituted, namely:-
"67. Other returns and additional information for proper administration of the Act.- (1) Every dealer effecting sale or purchase or branch transfer in the course of inter-state trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT-51 within three months after the end of each quarter:
Provided that for the transactions prior to 1st October, 2005, such reconciliation return in Form DVAT-51 shall be furnished by 31st December, 2006."
4. In the principal Rules, in the Forms appended thereto, for the Form DVAT-51, the following shall be substituted, namely:-
Department of Trade and Taxes
Government of NCT of Delhi
Form DVAT 51
[See rule 67]
Quarterly Return Statement of Exports/ Inter-State Sales/ Branch Transfer etc. for the quarter______________
(a)
(b)
(c)
(d)
5. E1/E2 forms
(e)
(f)
6. F forms
7. H forms
8. I forms
9. J forms
10. Grand Total
4(c)+5(e)+6(c)+7(c)+8(c)+9(c)
4(d)+5(f)+6(d)+7(d)+8(d)+9(d)
11. Details of C/D forms submitted
12. Details of E1/E2 forms submitted
13. Details of F forms submitted
14. Details of H forms submitted
15. Details of I forms submitted
16. Details of J forms submitted
I/We _______________ hereby solemnly affirm and declare that the information given in this form and its attachments (if any) is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.