WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.
Now, therefore, 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 (2nd Amendment) Rules, 2006.
(2) They shall come into force with immediate effect.
2. Substitution of new rule for rule 3. –
In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as "the principle Rules"), for rule 3, the following shall be substituted, namely:-
"3. Works contract. -
(1) In case of turnover arising from the execution of the works contract, the amount representing the taxable turnover shall be the value at the time of transfer of property in goods (whether as goods or in some other form) involved in the execution of work contract and shall exclude -
(i) the charges towards labour, services and other like charges; and
(ii) the charges towards cost of land, if any, in civil works contracts;
subject to the dealer's maintaining proper records such as invoice, voucher, challan or any other document evidencing payment of referred charges to the satisfaction of the Commissioner.
Explanation.- Civil works contracts for the purpose of this rule shall include construction of building or complexes - residential or commercial, bridges, flyovers, dams, barriers, canals, diversions and other works of similar nature.
(2) For the purpose of sub-rule (1), the charges towards labour, services and other like charges shall include-
(i) labour charges for execution of works;
(ii) charges for planning and architects fees;
(iii) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;
(iv) cost of consumables such as water, electricity, fuel, etc. used in the execution of the works contract the property in which is not transferred in the course of execution of a works contract;
(v) cost of establishment of the contractor including cost of marketing, finance expenses and securities deposits to the extent it is relatable to supply of labour and services;
(vi) other similar expenses relatable to supply of labour and services;
(vii) profits earned by the contractor to the extent it is relatable to supply of labour and services subject to furnishing of a profit and loss account of the works sites:
PROVIDED that where amount of charges towards labour, services and other like charges are not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated at the percentages specified in the following table :-
TABLE
PERCENTAGES FOR WORKS CONTRACTS
*Twenty five percent of total value of the contract excluding the cost of land transferred, if any.
(3) (a) In the case of works contract of civil nature where the payment of charges towards the cost of land, if any, is not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated @ 30% of the total value of the contract except in the case of construction of commercial buildings or complexes where it shall be calculated @ 50% of the total value of the contract.
(b) In the case of works contract of civil nature where only a part of the total constructed area is being transferred, the charges towards the cost of land shall be calculated on a pro-rata basis by the following formula:-
Proportionate super area X Indexed cost of acquisition of land
Total plot area X Floor Area Ratio
Explanation.- Proportionate super area for the purpose of this clause means the covered area booked for transfer and the proportionate common constructed area attributable to it.
(c) In the case of work contract of civil nature where only a part of total constructed area is being transferred, the deduction towards labour, services and other like charges mentioned in sub-rule (1) shall be calculated on a pro-rata basis.
(d) In the case of works contract of civil nature, the tax shall be payable by the contractor during the tax period in which the property in goods is transferred.
Explanation 1.- For the purpose of this rule, indexed cost of acquisition shall be calculated as per section 48 of the Income Tax Act, 1961.
Explanation 2.- No tax shall be payable by a contractor on the amount representing the value of the goods supplied by the contractee to the contractor in the execution of works contract in which the ownership of such goods remains with the contractee under the terms of the contract and the amount representing the value of the goods supplied by the contractee to the contractor does not form part of the contract and is not deductible from the amount payable to the contractor by the contractee for the execution of the works contract."
3. Amendment in rule 16. - In the principal Rules, in rule 16, in sub-rule (5), for the words and figures "in Form DVAT-10:" appearing after the words "by the date stated" and before the proviso, the words and figures "in Form DVAT-11:" shall be substituted.
4. Amendment of rule 24. - In the principal Rules, in rule 24, in sub-rule (4), for the words and figure "within 4 months" appearing after the words "Commissioner has failed" and before the words "to return, release or discharge", the words "within six months" shall be substituted.
5. Insertion of new rule 33A. - In the principal Rules, after rule 33, the following shall be inserted, namely:-
"33A. Intimation of depositing the Government dues.- Every dealer or person who, in pursuance of a notice of assessment or an order or a decision, is required to deposit any amount of tax or interest or penalty or composition money or any other amount due under the Act, shall, after depositing such amount or a part of such amount, furnish an intimation to the Commissioner in Form DVAT-27A within seven days of making such payment duly accompanied by Part C of the respective deposit challan in Form DVAT-20."
6. Amendment of rule 35. - In the principal Rules, in rule 35, after sub-rule (11), the following shall be inserted, namely:-
"(12) Notwithstanding anything contained in this rule to the contrary, where an organization, listed in the Sixth Schedule in the entry at Sl. No. 1, for the purpose of receiving the refund of tax borne in two different bank accounts viz. the refund of tax borne by the organization itself in one account and the refund of tax borne by all the qualified persons attached to the organization in the other account, furnishes two separate applications in Form DVAT-23, the commissioner may pay the refund admissible in two bank accounts."
7. Amendment in rule 59. - In the principal Rules, in rule 59, in sub-rule (3), for the words "within thirty days" occurring after the words and brackets "Tax Deduction Account Number (T.A.N.)" and before the words "from the date", the words "within seven days" shall be substituted.
8. Amendment of rule 67. - In the principal Rules, in rule 67, in sub-rule (1),the words "or purchase" occurring after the words "effecting sale" and before the words "or branch transfer", shall be omitted.
9. Substitution of new forms for Forms DVAT-01 to DVAT-52. - In the principal Rules, in the forms, for Form DVAT-01 to Form DVAT-52, the forms given in Appendix-A to this notification shall be substituted.
‘APPENDIX-A’
Department of Trade and Taxes
Government of NCT of Delhi
Form DVAT 01
(See Rule 5(2))
Application For Opting For Composition Scheme
(Tick all applicable)
* hereinafter referred to as "current year"
(* Please complete Annexure 1)
(* Please attach original challan / proof of deposit)
I/We _____________________________________________ hereby solemnly affirm and declare that the information qiven 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 _________________________________________________________
Instructions for dealers opting for composition scheme (For details refer Section 16 of the Act and Rule 5 of these rules):
1. Dealers opting for the composition scheme would be liable to pay tax@1% on his taxable turnover.
2. The application for opting to pay tax under the composition scheme has to be filed within thirty days from the beginning of the current year in case of dealers registered under the Act.
3. Following class of dealers are not eligible to opt for the composition scheme:
- Dealers whose turnover during the preceding year or expected turnover during the current year exceeds Rs. fifty lakhs rupees
- Dealers procuring goods from any place outside the state of Delhi or selling or supplying goods to any place outside Delhi at any time during the current year.
- Dealers registered under the Central Sales Tax Act, 1956.
4. Dealers opting for the composition scheme cannot:
- Make purchases of goods meant for resale from a person who is not a registered dealer under the Act;
- Issue a tax invoice;
- Collect any amount of tax under the Act from customers; or
- Claim input tax credit on their purchases
5. Once the dealer has opted for the composition scheme, the option of withdrawal is available only after the end of the year ir which the option is made. Thus, dealers have to continue under the instant scheme up to the end of the financial year and the option of withdrawal would be available only at the beginning of next financial year. However if the taxable turnover of the dealer exceeds Rs. 50 lacs during the year, he shall be liable to pay tax under section 3 on and from the day his turnover exceeds Rs. 50 lacs. Such dealer shall intimate the Commissioner within 7 days of his becoming liable to pay tax under section 3.
6. The dealer opting for the composition scheme has to pay tax at rates specified in Section 4 of the Act on the stock of trading stock, raw materials, packaging material and finished goods lying with him on first day of the financial year for which composition scheme is opted for.
7. Dealers would be required to retain the tax invoices and retail invoices for all his purchases as required under Section 48 i.e. For a period of at least seven years.
PART B
Calculation sheet
(i) Details of Trading Stock as at 1st April, ____________ of the current year and tax payable thereon.
(* As at 1st April of the current year)
(ii) Details of Raw Material as at 1st April, _____________ of the current year and tax payable thereon.
(iii) Details of Packaging Material as at 1st April, ________ of the current year and tax payable thereon.
(iv) Details of Finished Goods as at 1st April, _______ of the current year and tax payable thereon.
(* As at 1st April of the current year).
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_____________________________________________________________________
Form DVAT 02
(See Rule 5(3))
PART A
(Only to be used by a dealer registered under Delhi Sales Tax Act or Delhi Sales tax on Works Contract Act or
Delhi Sales Tax on Right to Use Goods Act)
(* Please attach original challan / proof of deposit under section 16(8))
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 _______________________________________________________________
P>Full Name (first name, middle, surname) ____________________________________________________
Designation _________________________________________________________________
Instructions for dealers opting for composition scheme (For details refer Section 16 and Rule 5(3)):
1. Dealers opting for the composition scheme would be liable to pay tax @ one percent on his turnover.
2. The application for opting to pay tax under the composition scheme has to be filed by 30th April 2005.
5. Once the dealer has opted for the composition scheme, the option of withdrawal is available only after the end of the year in which the option is made. Thus, dealers have to continue under the instant scheme up to the end of the financial year and the option of withdrawal would be available only at the beginning of next financial year. However if the turnover of the dealer exceeds Rs. fifty lakhs during the year, he shall be liable to pay tax under section 3 on and from the day his turnover exceeds Rs. fifty lakhs. Such dealer shall intimate the Commissioner within 7 days of his becoming liable to pay tax under section 3.
6. The dealer opting for the composition scheme has to pay tax at rates specified in Section 4 of the Act on the stock of trading stock, raw materials, packaging material and finished goods lying with him on 1st April 2005, provided the goods have not suffered tax under the Delhi Sales Tax Act or Delhi Sales tax on Works Contract Act or Delhi Sales Tax on Right to Use Goods Act.
7. The dealer opting for the composition scheme cannot claim input tax credit on the opening stock of trading stock, raw materials, packaging material and finished goods lying with by him on 1st April 2005, on which tax has already been levied under the Delhi Sales Tax Act or Delhi Sales tax on Works Contract Act or Delhi Sales Tax on Right to Use Goods Act.
8. Dealers would be required to retain the tax invoices and retail invoices for all his purchases as required under section 48 i.e. for a period of at least 7 years.
(i) Details of Trading Stock as at 1st April, 2005 and tax payable thereon.
(* As at 1st April, 2005 )
(ii) Details of Raw Material as at 1st April, 2005 and tax payable thereon.
(* As at 1st April, of the current year )
(iii) Details of Packaging Material as at 1st April, 2005 and tax payable thereon.
(iv) Details of Finished Goods as at 1st April, 2005 and tax payable thereon.
(* As at 1st April, 2005)
Full Name (first name, middle, surname) ________________________________________________________
Designation _______________________________________________________________________________
Form DVAT 03
[See rule 5(4)]
Application For Withdrawal From Composition Scheme
(Tick a/I applicable)
(* Please complete Part B)
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.
Instructions for dealers withdrawing from the composition scheme (For details refer Section 16 (2) and 20 and Rule 5(4)):
1. The dealer opting for withdrawal from the composition scheme has to file the application within 30 days from the beginning of the financial year for which the withdrawal is sought and the withdrawal would be effective only from the first day of that financial year and not from any other subsequent date.
2. The dealer would be eligible to claim tax credit on input tax paid under the Act on the trading stock, raw material and packaging material held by him in Delhi on the date from which withdrawal is sought. The credit would be available on the basis of original tax invoice showing the tax component separately.
3. The restrictions and other disabilities prescribed under the composition scheme will cease.
(i) Details of trading stock on which credit has been sought
(ii) Details of raw material on which credit has been sought
(iii) Details of packaging material on which credit has been sought
Signature of Authorised Signatory ________________________________________________________________
Full Name (first name, middle, surname) _________________________________________________________
Designation _________________________________________________________________________________
Form DVAT 03A
[(See Rule 5(5)]
Intimation of Withdrawal From Composition Scheme During The Year
(Tick v all applicable)
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.
Designation ________________________________________________________________________________
Instructions for dealers withdrawing from the composition scheme (For details refer Section 16 (10) and Rule 5(5):
1. The dealer who has opted for the composition scheme has to file this intimation within seven days on and from the day his taxable turnover exceeds Rupees fifty lakhs during the year.
2. The dealer would be eligible to claim tax credit for the input tax paid under the Act on the trading stock, raw material and packaging material held by him in Delhi on the date from which his taxable turnover exceeds rupees fifty lakhs. The credit would be available on the basis of original tax invoice showing the tax component separately.
I/We ____________________________ hereby solemnly affirm and declare that the information aiven 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 ______________________________________________________________________________
Form DVAT 04 - COVER PAGE
[See Rule 12]
Application for Registration under Delhi Value Added Tax Act, 2004
Checklist of Supporting Documents
Please tick as applicable
Form DVAT 04
[See rule 12]
(Tick v one as applicable)
(If different from principle place of business)
(1-highest volume to 5-lowest volume)
* if more than one manager, attach particulars for additional managers on a separate sheet
* Please complete Part D
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.
Siqnature of Authorised Siqnatory _________________________________________________________
Full Name __________________________________________________________________________
Designation _________________________________________________________________________
(Provide in order of first name, middle name, surname)
(If different from residential address)
If yes, give details:-
* if engaged in two or more other business, attach details on a separate sheet.
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 ______________________________________________________________________
PART C
Details of additional places of business
2. Details of Additional Places of Business (attach additional sheets if required)
.
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 __________________________________________________________________________
PART D
Particulars of the authorised signatory
I/We ________________________________________________ hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Delhi VAT Act, 2004. All his actions in relation to this business will be binding on us.
I __________________________________________ hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.
Instructions for filling Registration Form (DVAT-04) (For details refer to Section 19 and Rule 12)
1. Please fill in all the details in CAPITAL letters.
2. Please note that you are mandatorily required to register if :
(i) your turnover at any time during a financial year exceeds taxable quantum; or
(ii) you are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 1956
('Taxable quantum' is Rs. 10 lacs except in the case of an importer where it is NIL)
3. Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, 2004.
4. For field 3, an "importer" means -
(i) a person who brings his own goods into Delhi; or
(ii) a person on whose behalf another person brings goods into Delhi; or
(iii) in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, 1956, the person in Delhi to whom the goods are delivered
5. The application for registration under this Act should be filed within thirty days from the date of person becoming liable for payment of tax.
6. For field 8, if the business does not have a PAN, then please mark 'Applied for' or 'N/A' as applicable.
7. For field 15, please fill the description of top five items on the basis of value of goods sold.
8. In case of any change in these details, the dealer is required to intimate the department of the amendments within one month of the change. (please refer to section 21)
9. Registration application should be verified and signed by the Authorized Signatory, who is:
(i) in the case of an individual, the individual himself, and where the individual is absent from India, either the individual or some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, his guardian or any other person competent to act on his behalf;
(ii) in the case of a Hindu Undivided Family, a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, any other adult member of such family;
(iii) in the case of a company or local authority, the principal officer thereof;
(iv) in the case of a firm, any partner thereof, not being a minor;
(v) in the case of any other association, any member of the association or persons;
(vi) in the case of a trust, the trustee or any trustee; and
(vii) in the case of any other person, the person competent to act on his behalf.
10. In case of partnerships, Part B is to be filled and signed by the managing partner plus top four other partners.
11. In case of companies, Part B is to be filled and signed by the company secretary, the managing director and 3 other directors.
12. If required, make additional copies of the Parts and attach with application form for registration (DVAT-04).
13. An amendment would be required each time a person changes (and not when the details of an existing person change)
14. In case of minors, the specimen signature of guardian/ trustee should be furnished.
15. In case of Part D, it is to be filled and signed by the person whose details are given in the Part.
16. Every sheet filled in the Parts has to be signed by the same person (authorised signatory) who has signed the registration application.
17. In case any of the Parts are not applicable, please strike off the same and write 'Not Applicable' on the said Part.
Method of Calculating Security Amount
Form DVAT 04A
(See Rule 5A of the Delhi Value Added Tax Rules, 2005)
PART - AApplication for Registration by a Casual Trader under Delhi Value Added Tax Act, 2004
(Tick one as applicable)
(if different from principal place of business)
Signature of Authorised Signatory _______________________________________________________
Full Name (first name, middle, surname) ________________________________________________
Designation _______________________________________________________________________
(For individuals, provide in order of first name, middle name, surname)
(If different from principal place of business)
(if different from Col. 9 address)
I/We _____________________________________ hereby solemnly affirm and declare that the person named above is authorised to act as an authorised signatory for the above referred business for which application for registration is being filed/ is registered under the Delhi Value Added Tax Act, 2004. All his actions in relation to this business will be binding on us.
I _____________________________________ herebv solemnly accord mv acceptance to act as authorised sianatorv for the above referred business and all my acts shall be binding on the business.
Siqnature of Authorised Signatory ___________________________________________________
Full Name (first name, middle, surname) _____________________________________________
Designation _____________________________________________________________________
Instructions for filling Registration Form (DVAT-04A) (For details refer to Section 16A and Rule 5A)
2. The form has to be filled and signed by the authorised signatory of the business.
3. Registration application should be verified and signed by the following:
(i) in the case of an individual, by the individual himself, and where the individual is absent from India, either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(ii) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;
(iii) in the case of a company or local authority, by the principal officer thereof;
(iv) in the case of a firm, by any partner thereof, not being a minor;
(v) in the case of any other association, by any member of the association or persons;
(vi) in the case of a trust, by the trustee or any trustee; and
(vii) in the case of any other person, by some person competent to act on his behalf.
4. Every sheet filled in the Part has to be signed by the same person (authorised signatory) who has signed the registration application.
Form DVAT 05
[ See Rule 13 ]
To
_______________(Name of the dealer)
_______________(Address of the dealer)
Notice Proposing Rejection of Registration Application
This is further to your application submitted on « Application Date » for registration under the Delhi Value Added Tax Act, 2004.
The Department has examined your application and is not satisfied with it for the following reasons:
« Reasons »
You are required to show cause before « date » (not more than 15 days) as to why your application should not be rejected
for the aove-mentioned reasons.
(Signature)
(Designation)
(Place)
(Date)
Department of Value Added Tax
Note: Please write the Reference No. while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
Form DVAT 06
[See Rule 14]
Certificate of Registration for under Delhi Value Added Tax Act, 2004
(2) _________________________________________________________________
(3) _________________________________________________________________
(4) _________________________________________________________________
(5) _________________________________________________________________
Note: The registration certificate shall be prominently displayed at all places of business and it shall be produced on demand by any person exercising authority under the Act and Rules. The failure to do so would result in cancellation of registration of dealer.
Form DVAT 06 A
[See Rule 5A]
Certificate of Registration for casual trader under Delhi Value Added Tax Act, 2004
Form DVAT 07
PART -A
[See Rule 15 ]
Application for Amendment(s) in Particulars subsequent to Registration under Delhi Value Added Tax Act, 2004
C. Amendment summary
(Please put field reference in which anendment are sought, date of amendment and reason for amendment(s) attach additional sheets if required)
(mm/dd/yy)
====================================================================================
(Please fill in only those fields that are to be amended. All other fields should be left blank or struck out)
Designation / Status ________________________________________________________________
Details of additional / closure / amendment in particulars of additional places of business
(Please complete all details in full for all cases of additions, closures, amendments in particulars)
Addition / Deletions / Amendments in Particulars of the authorised signator
PART E
Calculation of Modified Security
Signature of Authorised Signatory ________________________________________________________
Full Name (first name, middle, surname) _________________________________________________
Designation ________________________________________________________________________
Instructions for filling Form DVAT 07: (For details please refer to Section 21 and Rule 15)
1. Please remember to fill in your registration number/TIN at all places provided
2. Please note that the following supporting documents, if applicable, have to be submitted along with the amendment application:
(i) Proof of change in the name of the business.
(ii) Proof of change in the principal/ other places of business.
(iii) Documents evidencing acquisition of business or sale or disposal of business in part.
(iv) Proof of change in constitution of the business.
3. Please note that this form has to be verified and signed by the following:
(vii) in the case of an other person, by some person competent to act on his behalf.
4. In case any Part is not applicable, please strike off the same and write 'Not Applicable' on the face of the said Part.
Form DVAT 08
[See Rule 15 (2)]
_______________ (Name of the dealer)
_______________ (Address of the dealer)
_______________ (Registration Number of the dealer)
Amendment of existing registration
Please refer to your application for amendment of registration certificate << Certificate number and date of issue >> filed on << Application Date >>. The following amendments to your registration details have been allowed with effect from the date mentioned against each:
<< Field >> changed from << Old Value >> to << New Value >><< with effect from >>,
<< Field >> changed from << Old Value >> to << New Value >><< with effect from >>.
Note: Please write your Registration No. / TIN while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
Form DVAT 09 Cover Page
[See Rule 16]
Application for Cancellation of Registration under Delhi Value Added Tax Act, 2004
Reasons for Rejection (For Office Use Only)
Form DVAT 09
[See Rule 16 ]
_______________________
(* Complete Annexure to furnish details of stock and calculation of amount payable under section 23 (1) of the Act)
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 _________________________________________________________________
Designation ________________________________________________________________
Particulars of Stock as on the date of cancellation of registration
Details of stock of all goods held on the date of cancellation of registration
Invoice date
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 __________________________________________________________________
Form DVAT 10
_______________ (Registration Number / TIN of the dealer)
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my knowledge, I am satisfied that your registration needs to be cancelled with effect from << Date of cancellation >> for the following reasons:
<< Reasons >>
You are hereby directed to appear before the undersigned on ________ (date and time) to show cause as to why your registration should not be cancelled.
Please take a note that in the event of your failure to comply with this notice; your registration would stand cancelled with effect from << Date of cancellation >> without any further notice in this regard.
FORM DVAT 11
Cancellation of Registration
With reference to show cause notice dated << Notice Date >>, wherein your registration was proposed to be cancelled for reasons mentioned in the notice with effect from <<date of cancellation>>, and,
Whereas on the day fixed for hearing you did not appear / did not file reply to show cause notice, or
Whereas you appeared on the appointed date and furnished the explanation which has been considered and your reply to the show cause notice is not found to be satisfactory for the following reasons:
Therefore, I hereby cancel the registration granted to you under the Delhi Value Added Tax Act, 2004 with effect from <<date of cancellation>>
FORM DVAT 12
[See Rule 23]
Form for furnishing Security
3. Details of Security Already Submitted
4. Details of Security Now Being Furnished
Guarantee, name and address of bank on which it is drawn
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 Sianatory _________________________________________________
FORM DVAT 13
[See Rule 24]
Application for return, release or discharge of security
4. Details of Security sought to be released
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.
Designation /Status Address for future correspondence _______________________________________
_________________________________________________________________________________
FORM DVAT 14
[See Rule 25]
Notice for forfeiture and insufficiency of security
Whereas on the basis of the information which has come to my knowledge, I am satisfied that the security <<specify nature of security proposed to be forfeited or has become insufficient >> furnished by you is required to be forfeited/has become insufficient with effect from <<specify the date from which the security is proposed to be forfeited or has become insufficient>> for the following reasons:
1.
2.
3.
You are hereby directed to appear before undersigned at _____________ (place) on ________ (date and time) to show cause as to why the above-mentioned security should not be forfeited or why you should not be required to make good the deficiency in the amount of security for the above-mentioned reasons.
Please take note that in the event of your failure to comply with this notice; the above-mentioned security would stand forfeited or would be treated as insufficient with effect from << Date of forfeiture/insufficiency >> without any further notice in this regard and consequential action shall follow.
Note: Please quote your Registration No. / TIN while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
FORM DVAT 15
Order of forfeiture of security
Whereas a show cause notice dated << Notice Date >> was issued to the above named dealer, wherein his security was proposed to be forfeited or was insufficient for reasons mentioned in the notice with effect from <<date of forfeiture/insufficiency>>, and,
Whereas the dealer on the day fixed for hearing failed to appear and file reply to the said show cause notice,
or
Whereas the dealer appeared on the day fixed for the hearing and furnished the explanation which has been considered and the reply to the said show cause notice is not found to be satisfactory for the following reasons:
Therefore, I hereby forfeit the security furnished by the above named dealer under the Delhi Value Added Tax Act, 2004 with effect from <<date of forfeiture>>
Therefore, I hereby order that the security furnished by the above named dealer under the Delhi Value Added Tax Act, 2004 is insufficient from <<date of insufficiency>>
Further, the above named dealer is hereby directed to make good the above mentioned deficiency of security in <<form of security>> within fifteen days from the date of service of this order.
FORM DVAT 16
[See Rule 28 and 29]
Delhi Value Added Tax Return
If revised - _____________
(i) Date of original return___
(ii) Acknowledgement / Receipt No. ___________
(iii) Date of discovery of mistake or error ___________
(In order of volume of safes for the tax period. 1-highest volume to 3-lowest volume)
* The net balance should not be positive as the amount due has to be deposited before filing the return.
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.
Full Name (first name, middle, surname) ____________________________________________
Designation/Status _____________________________________________________________
Instructions for filling Return Form
1. Please complete all the fields in the form.
2. State 'N/A' in any field which is not applicable to you.
3. Return has to be filed within the time limit prescribed in rule 28 of the DVAT Rules.
4. Each page of the return form shall be signed by the authorised signatory.
5. For reporting adjustments, please use the following convention:
a. Any amount that decreases the output tax or tax credits should be entered as a negative amount with a negative sign (-) before it.
b. Any amount that increases the output tax or tax credit should be entered as a positive amount.
Annexure
(To be attached with the return where adjustments in Output Tax or Tax Credits are made)
A.1 Adjustments to Output Tax
(A)
(B)
A3 Adjustments to Tax Credits
(C)
(D)
Form DVAT 16A
Form of return to be furnished by a Casual Trader
(Attach original TDS Certificates)
13.
14. Verification
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.
Signature of authorised signatory
FORM DVAT 17
[See Rule 28]
Composition Tax Return Form under the Delhi Value Added Tax Act, 2004
(iv) Attach a note explaining the revisions.
(Attached _____ no. Of original TDS certificates)
13. Verification
I/We _______________ hereby solemnly affirm and declare that the information given in this form and attachments (if any) is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
FORM DVAT 18
[See Rule 30]
Statement of Tax paid Stock in hand on April 1, 2005
(For individuals, provide in order of First name, middle name, surname)
I/We _________________________________ herebv 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. Further certified that the particulars indicated above are the correct version of the documents, which are in my/our possession and can be produced before the Value Added Tax Department on demand.
Signature of Authorised Signatory _______________________________________________
Full Name (first name, middle, surname) _________________________________________
Designation/Status ___________________________________________________
Certified that I have personally verified the documents as stated above and certify that the details of the tax credit claimed by the dealer is true and correct as per section 14 of the Delhi Value Added Tax Act, 2004.
Signature ___________________________________________________________________
Full Name (first name, middle, surname) ___________________________________________
Membership Number __________________________________________________________
Seal
Instructions for filling the statement (For details please refer to Section 14 and Rule 30)
1. The statement has to be submitted within four months from 1st April, 2005.
2. The statement has to be furnished by a registered dealer wishing to claim credit under section 14 (2).
3. The goods on which credit is being claimed should be physically held in Delhi by the dealer on 1st April, 2005.
4. The goods on which credit is being claimed should have been purchased on or after 1st April, 2004 from a dealer registered under Delhi Sales Tax Act, 1975 and the dealer should have in his possession the invoices.
5. The goods in the stock were taxable at first point under Delhi Sales Tax Act, 1975.
6. The tax credit on the stock cannot be claimed:
- for finished goods manufactured out of tax paid raw material or capital goods;
- for any goods that were taxable at last point under Delhi Sales Tax Act, 1975;
- in a statement furnished more than four months after the commencement of the Act;
- for opening stock held outside Delhi.
7. The dealer should claim the entire amount of credit to which he is entitled in a single statement.
8. Every dealer wishing to claim tax credit in excess of one lakh rupees shall furnish with the statement a certificate signed by an accountant, certifying that the net credit claimed is true and correct.
9. If the dealer is holding any stock which has not suffered tax under the Delhi Sales Tax Act, 1975, in that case he will also furnish a statement in respect of such stock in Form DVAT-18A.
(i) Details of Trading Stock as on 1st April, 2005 and tax borne thereon.
(ii) Details of Raw Material as on 1st April, 2005 a Total nd tax borne there on.
(iii) Details of Packaging Material as on 1st April, 2 Total 005 and tax borne thereon.
Signature of Authorised Sianatory ________________________________________________
FORM DVAT 18A
[See Rule 66]
Statement of Stock in hand as on 1.4.05 (which has not suffered tax)
Table
Certification of Detail
Signature of the dealer
Name:
Address:
Date:
Place:
FORM DVAT 19
[See Rule 10]
Statement of Trading Stock and Raw Material as on the date of registration
(* Please complete Part B )
I/We .....................................................................hereby solemnly affirm and declare that the information aiven hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Further certified that the particulars indicated above are the correct version of the documents, which are in my/our possession and can be produced before the Value Added Tax Department on demand.
Signature of Authorised Signatory _____________________________________________________
Designation ___________________________________________________________________
Instructions for filling the statement (For details please refer to Section 20 and Rule 10)
1. The statement has to be submitted within 7 days from its registration takes effect.
2. The statement has to be furnished by a registered dealer wishing to claim credit under section 20 (1).
3. The goods on which credit is being claimed should be physically held by the dealer on the date its registration takes effect.
4. The goods on which credit is being claimed should have been purchased on or after 1st April, 2005 from a dealer registered
under Delhi Value Added Tax Act, 2004 and the dealer should have in his possession the invoices.
5. The tax credit on the stock cannot be claimed:
6. The dealer should claim the entire amount of credit to which he is entitled in a single statement.
(I) Details of trading stock on which credit has been sought
Designation ____________________________________________________________________________
FORM DVAT 20
Challan for Delhi Value Added Tax
(Part A - to be retained in the Treasury)
Reserve Bank of India /
State Bank of India/other Public Sector Banks
at...................................(Branch)
for the period from........................
to...................................................
Credited: Consolidated Fund of NCT of Delhi
Head: 0040, Value Added Tax Receipts - Value Added Tax Receipts
Total amount paid (in words) : Rupees. ________________________________________
FOR USE IN TREASURY
Received payment of Rs. ..............................................................................................
(Rupees .........................................................................................................................)
Date of entry....................... ..........................................................................................
(Part B - to be sent to the Value added Tax Authority by the Treasury)
Received payment of Rs. .......................................................................................................
(Rupees ..................................................................................................................................)
Date of entry....................... ....................................................................................................
(Part C - to be attached by the dealer along with return/application)
Reserve Bank of India / State Bank of India/other Public Sector Banks
to.......................................................
(Part D - to be retained by the Dealer)
FORM DVAT 21
[See Rule 34]
Delhi Value Added Tax Refund Claim Form
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 ________________________________________________________
Instructions for filling Refund Form (DVAT-21)
1. Please fill only those claims for refund of tax, penalty or interest due under the Act which have not already been claimed in the return.
2. Please attach a certified copy of judgment or order in case the refund arises out of a judgment of a Court or an order of any authority under the Act.
FORM DVAT 22
Refund order
Note: Please quote your Registration No./ TIN while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
DEPARTMENT OF VALUE ADDED TAXGOVERNMENT OF NCT OF DELHI
Form DVAT 22 A(See Rule 34 (5A) of the Delhi Value Added Tax Rules 2005)
To,
(Name of the dealer)_______________________(Address)________________________________(TIN )____________________________
Notice for withholding refund/furnishing security under section 39 of the Delhi Value Added Tax Act, 2004
This is in response to the refund claimed by you on ________________ (date of furnishing of return / Form DVAT 21) claiming a refund of Rs. ____________________ (in figures) _______________________________________________________ (in words) and
*the said return/application in Form DVAT 21 has been examined and it is found that the following proceedings have been commenced against you:-
1.______________________________________________________________________2.______________________________________________________________________3.______________________________________________________________________
In the light of the above, it is regretted to inform you that the refund due to you for the period ______________________ (mentioned tax period/reference of Form DVAT 21) is being put on hold due to the following reasons:-
(mentioned tax period/reference of Form DVAT 21) is being put on hold due to the following reasons:-
OR
*the said return/application in Form DVAT 21 has been examined. However, the refund of Rs. _________________________ can only be granted to you upon furnishing a security/additional security of Rs. _____________________________ (in figures) _______________________________________________________________(in words)
You are hereby directed to furnish the security for the above mentioned amount by ________________________ and provide proof thereof to the undersigned so that the refund can be processed accordingly.
(*strike of the one which is not applicable)
Note: Please quote your TIN No. while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
FORM DVAT 23
PART - A
[See Rule 35]
Delhi Value Added Tax Refund Form
[To be used only by Embassies, International and Public Organisations and their Officials]
'Please complete Annexure and attach all tax invoices for which tax refund is being claimed
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.
Designation/Status _______________________________________________________
Form DVAT 23
(i) Details of purchases of tax paid goods in respect of which refund of tax is sought
(inclusive of tax)
Signature of Authorised Signatory ______________________________________________
Designation/Status __________________________________________________________
Instructions for filling Return Form (Embassy and Staff) (Please refer to Section 41, Sixth Schedule and Rule 35)
1. Please do fill all the applicable fields in the form
2. Please maintain a minimum period of 3 months between successive filing of refund claims
3. Please attach a copy of the letter of authorization in case the form is not signed by the Chief of the Organization.
4. Please refer to Sixth Schedule for ascertaining the following:
* Qualified persons eligible to claim refund; and
* Eligibility of items/transactions eligible for refund
FORM DVAT 24
[See Rule 36]
Notice of default assessment of tax and interest under section 32
Whereas I am satisfied that the dealer has not furnished returns/furnished incomplete returns or incorrect returns / furnished a return that does not comply with the requirements of Delhi Value Added Tax Act, 2004 / any other reason << Specify the reasons>>
The dealer is hereby directed to pay tax of an amount of rupees ________________ and furnish details of such payment in Form DVAT-27A along with proof of payment to the undersigned on or before << Date >> for the following tax period(s) -
(6+7)
Note: Please write your Registration No. while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
FORM DVAT 24A
Notice of assessment of penalty under section 33
Whereas I am satisfied that the dealer has a liability to pay penalty under section 86 of Delhi Value Added Tax Act, 2004 for the following reasons << Specify the reasons>>
Now therefore the dealer is hereby directed to pay penalty of an amount of rupees ________________ and furnish details of such payment in Form DVAT-27A along with proof of payment to the undersigned on or before << Date >> .
Note: Please write your TIN while communicating with the Delhi VAT Department in this matter or in any other matter whatsoever.
FORM VAT 25
[See Rule 37]
Recovery Certificate
Recovery Certificate Number:____________________
The Collector,
________________,
New Delhi
It is hereby is certified that a sum of Rs. ____________________ is due from M/s ___________________ __________________________ Registration No./ TIN __________________________) on account of arrears of tax, interest and penalty as per details provided below:
As per our records, the dealer has his principle place of business at _______________________
__________________________ and the lists of additional places of business are provided below:
The particulars of persons who stood as surety for the dealer are as provided below:
1. Name of surety
2. Registration Number / TIN
3. Address of surety's place of business
4. Mailing address
5. Amount of surety (Rs.)
With reference to the provisions of sub-section (3) of section 43 of the Delhi Value Added Tax Act, 2004 and the Rule 37 of the Delhi Value Added Tax Rules, 2005 you are hereby requested to recover the said sum as if it was an arrear of land revenue. The amount recovered may please be credited in the appropriate Government Treasury in the Consolidated Fund of NCT of Delhi (provide appropriate details).
As per our records, the particulars of the person or persons liable to pay the amount due under this certificate are given below:
FORM DVAT 25A
[See rule 37 (3)]
CERTIFICATE TO BE SERVED UPON THE CERTIFICATE-DEBTOR UNDER SECTION 43(6)
Certificate Number : ..................................................
M/s..............................................
...................................................
TIN ............................................)
It is hereby certified that a sum of Rs............................ is due from you on account of arrears of tax, interest and penalty as, per details provided below :-
You are directed to pay the above mentioned amount of Rs......... and furnish details of such payment in Form DVAT 27A along with proof of such payment to the undersigned on or before the date mentioned in the Writ of Demand, which is attached herewith.
FORM DVAT 26
[See Rule 38]
Continuation of Recovery Proceedings
Letter Number: Number/Date/Year
_______________________,
This is with reference to the proceedings commenced by yourself pursuant to Recovery Certificate Number _______________________ dated (dd/mm/yy) _________________ for a sum of Rs. _________________ from M/s _____________________________________(Registration No.: _________________________ ) having his principle place of business at _______________________________________________.
The amount of arrears recoverable under the said Recovery Certificate has been reduced by the Order dated (dd/mm/yy) _______________ passed under section ____ of the Delhi Value Added Tax Act, 2004 by ___________. The amount now due from the above mentioned person on account of arrears is Rs _________________________.
Please make note of the same in your records and proceed to recover the above arrears in conformity with the details provided in the said Recovery Certificate.
Copy to:
(Name of the dealer)
(Address of the dealer)
FORM DVAT 27
[See Rule 39]
_______________ (Name of the person)
_______________ (Address of the person)
_______________ (Registration Number / TIN of the person, if any)
Notice for special mode of recovery under section 46 of the Delhi Value Added Tax Act, 2004
Whereas a sum of Rs. ___________________ on account of tax / interest / penalty payable under the Delhi Value Added Tax Act, 2004 is due as arrears from << Name of dealer >> having Registration No./TIN : __________________ having his principle place of business at ______________________________ who has failed to make payment of the said arrears; and
Whereas money is due or may become due to the said dealer from you; or you hold or may subsequently hold money for/or on account of the said dealer;
You are hereby required under section 46 of the Delhi Value Added Tax Act, 2004, to pay into the Government Treasury the amount due from you to, or held by you for or on account of the said dealer up to the amount of arrears shown above;
You are further required to pay into the said Government Treasury any money which may become due from you to the said dealer or which may be held by you, up to the amount of arrears still remaining unpaid, forthwith on such money becoming due or being held by you.
Please note that any payment made by you in compliance with this notice will be deemed under section 46 (3) of the Delhi Value Added Tax Act, 2004 to have been made under the authority of the dealer and the receipt from the Government Treasury will constitute a good and sufficient discharge of your liability to the said dealer to the extent of the amount specified in the receipt.
Please also note that if you discharge any liability to the dealer after receipt of this notice, you will be personally liable to the Commissioner under section 46 (4) of the Delhi Value Added Tax Act, 2004 to the extent of the liability discharged, or to the extent of the arrears of the dealer towards tax / interest / penalty, whichever is less.
Please note further that the amount of money which you are required to pay in pursuance to this notice or for which you are personally liable to the Commissioner as mentioned above, shall, if it remains unpaid, be recoverable as an arrear of land revenue under section 46 (6) of the Delhi Value Added Tax Act, 2004.
Necessary challan for depositing the money to the credit of Government Treasury is enclosed herewith.
(See rule 33A)
Intimation of deposit of Government dues.
(VAT/ CST)
No.
(@ 15% p.a.)
earlier
(Tick the appropriate box)
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 .................................................
Designation/Status ................................................
FORM DVAT 28
[See Rule 40]
Summons to appear in person/ or to produce documents
(name) __________________________
(address) __________________________
Whereas your attendance is necessary to give evidence / whereas the following documents are required with reference to enquiry concerning M/s ________________ having Registration No./ TIN: _______________________ and having his principle place of business at __________________________ under the Delhi Value Added Tax Act, 2004.
Designation
Place
Date
Note: In case the summons is merely for the production of a document it will be proper compliance with it if the document is sent per registered post and received by the Department on or before the date specified above.
FORM DVAT 29
[See Rule 41]
Notice for redeeming goods
Notice Number: ________________
M/s _____________________________________
________________________________________
Registration Number/TIN _______________________
You are hereby required to make a payment of Rs. ___________ on account of arrears of value added tax, interest penalty and other dues as per details provided below:
A
B
C
D
A+B+C+D
You are directed to make the said payment into the appropriate Government Treasury in the Consolidated Fund of NCT of Delhi within fifteen days from the date of service of this notice and produce receipted treasury challan to the undersigned in order to redeem the following goods in possession of the Commissioner:
You are hereby informed that if the property is not redeemed within fifteen days/till ______ (date), the Commissioner may proceed to sell the property by public auction as per the procedure laid down under the Act and apply the proceeds of sale accordingly.
FORM DVAT 30
[See Rule 42]
Specimen of Purchase / inward Branch transfer Register
Details of Purchases
Note : The entries of the Debit / Credit Note Nos. in the 2nd column of the table are to made wing +/- sign specifically, as the case may be.
Page ___ of ___
FORM DVAT 31
Specimen of Sales / outward Branch Transfer Register
Details of Sales
(in case of tax invoices/ Debit & Credit note only)
(C=A+B)
(E)
(F=D+E)
FORM DVAT 32
[See Rule 43]
Goods Transport Receipt
Packings
Packing
declared
marks if any
FORM DVAT 33
Delivery Note
FORM DVAT 34
Export Declaration
To be used bv a dealer registered under the Delhi Value Added Tax Act, 2004 for consigning goods from Delhi
(To be filled in by the consignor)
* CST Registration No.
Particulars of Goods
(no. of packets)
Particulars of Consignor
(To be submitted by the person carrying goods with the check post authorities at the time of Exit out of Delhi)
To be used by a dealer registered under the Delhi Value Added Tax Act, 2004 for consigning Goods from Delhi
Particulars of Consignee
=======================================================================================
To be filled in by the transporter
5. Signature and Stamp of transporter: __________________________________________
Department of Trade & Taxes
(To be subsequently submitted with the Value Added Tax authorities at the time of issuance of fresh forms along with the utilisation details of the forms got issued earlier)
FORM DVAT 35
Import Declaration
To be used by a dealer registered under the Delhi Value Added Tax Act, 2004 for import of goods into Delhi
To be filled in by importing dealer and sent to consignor for despatch of goods
Signature of Consignee (importing dealer) _______________________________________________
To be filled in by the importing dealer upon receipt of goods
(To be submitted by the person carrying goods with the check post authorities at the time of Entry into Delhi)
To be filled in by the exporting dealer upon dispatch of goods
6. Signature and Stamp of transporter: __________________________________________
FORM DVAT 35A
[See Rule 43}
Goods Transit Slip
[To be used if the goods are merely transiting through Delhi]
To be presented at entry check post/barrier in Duplicate
In respect of the goods specified below and being carried into Delhi, it is certified as follows:
I. Particulars of Goods
2. Particulars of owner / seller / consignor of the goods on whose behalf the goods have been consigned
*under CST or applicable local sales tax / VAT law
3. Particulars of consignee / buyer to whom goods have been consigned
4. Particulars of transporter through whom the goods have been consigned
A. Particulars of Booking Office
B. Particulars of Delivery Office
C. Particulars of person driving the goods vehicle
5. Goods moved from_______________________________to_______________________(destination).
Filed under sub-section (2A) of section 61 of the Delhi Value Added Tax Act, 2004, before officer in charge of check post at_____________________(place) on _________________________ (date) at ______________(time).
Transporter's Stamp
Signature of the owner/person in charge of goods vehicle
=======================================================================================================
TRANSIT SLIP
Certified that the goods referred to above have been checked and cleared for carriage through Delhi provided that they are carried out of Delhi before________________ (time) on _____________________________( date) and that this transit slip is surrendered to the officer in charge of the check post at___________________
Signature and seal of the officer in charge of check post at___________
FORM DVAT 35B
Account of Declaration Forms DVAT 34 / DVAT 35
For the period __________________ to ___________________
1. Form DVAT 34
2. Form DVAT 35
3. Forms utilisation summary
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.
FORM DVAT 36
[See Rule 44]
Undertaking cum Indemnity by Purchasing Dealer for obtaining Duplicate Tax Invoice
This indenture made the..............day of...................between
and so on, carrying on business as proprietor/in partnership under the style__________________ registered under the Delhi Value Added Tax Act, 2004 bearing Registration Certificate no _________________and referred to as the firm/company which expression shall, where context admits, be deemed to include his/her/their legal heir/executor/administrator/representative in the business under the name or any other style or (name) of the one part and the Commissioner, Value Added Tax Department of the other part.
And whereas Tax invoice no. ____________ to ______________________, blank/duly filled up, issued by / belonging to _________________ has been lost/destroyed while in transit/in custody of the purchasing/selling dealer.
And, therefore, in the event of any loss, by way of tax or otherwise, arising from fraud/misuse/ incorrect statement of the Tax invoice so lost / destroyed, I / We (each of us severally) irrevocably and for all times bind my/our heirs/executor/administrator/representative firmly for payment of such amount which the Commissioner, Value Added Tax Department or any other prescribed authority may direct.
Witness
FORM DVAT 37
[See Rule 46]
_______________ (Registration Number /TIN of the dealer)
Notice for Audit of Business Affairs
Whereas I am satisfied that an audit of your business affairs as a dealer is required to be undertaken for the period _________________ to __________________.
You are hereby directed to attend at _____________ (place) on ________ (date and time) and produce/ cause to be produced the books of accounts and all evidence on which you rely in support of returns filed by you (including tax invoices, if any) and in addition produce or cause to be produced the following documents:
Please take note that in the event of your failure to comply with this notice; the audit of the business affairs for the instant period would be made to the best of my judgment, without any further notice.
FORM DVAT 38
[See Rule 52]
Objection Form under Delhi Value Added Tax Act, 2004
NOTE:- All fields of this form should be filled properly and in case a field is not applicable please indicate '-NA-' against that field
The ______________________________________
__________________________________________
(i)
(ii)
(iii)
(i + ii + iii)
(please one)
If yes, please give the following details:-
Attach additional sheet(s) in case you are not able to provide all details in this space
Attach all documents/ evidence that you want to be considered regarding your objection
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.
FORM DVAT 38A
[See Rule 52A]
MEMO OF APPEAL TO TRIBUNAL
12. (a) In case of appeal against a decision on objection under section 74 to an assessment-
(b) In case of appeal against a decision on objection under section 74 to an order or decision other than an assessment of tax/interest/penalty
(c) In case of appeal against an order of the Commission making a determination under section 84(5) or notifying a ruling on any question under section 85(1) or a withdrawl or qualification to an earlier ruling under section 85(5).
Brief statement of the determination or ruling proposed as appropriate by the appellant.
13. A precise statement of facts which led to the grievance of the appellant, including statement relating to the compliance with the relevant provisions of law by the appellant, is enclosed.
14. Grounds of appeal urged by the appellant against the order appealed against are also enclosed.
15. Copies of documents referred to in the Index are enclosed.
16. The following relief is prayed for :-
Place :
Date :
Name of the person signing the Memo of Appeal ..................
Status of the Signatory relating to the appellant business Organisation (Prop./Partner/Director/Authorized Signatory & Others...............
Verification
The appellant abovenamed does hereby declare that the facts stated in this Memo of Appeal and the statement of facts enclosed are true to the best of his knowledge and belief.
Signature
FORM DVAT 38B
(See rule 36B)
Application for rectification under section 74B
...........................................
Subject : Application for rectification under sub-section (1) of section 74B
Sir,
I/We, the undersigned, hereby apply for rectification of the order as under the details given below :-
I/We request you to consider the above mentioned facts and pass the necessary rectification order and also grant a stay for the recovery of the amount equal to the quantum of relief sought.
* Annex a separate page, if necessary
FORM DVAT 38C
Application for review under section 74B
.......................................
Subject : Application for review under sub-section (5) of section 74B
I/We, the undersiged, hereby apply for review of the order as per the details given below :-
I/We request you to consider the above mentioned facts and pass the necessary review order and also grant a stay for the recovery of the amount equal to the quantum of relief sought.
FORM DVAT 39
Application for Condonation of Delay under Delhi Value Added Tax Act, 2004
The ________________________
____________________________
Attach all documents/ evidence that you want considered regarding your reasons for delay
FORM DVAT 40
[See Rule 55]
Decision of the Commissioner in respect of an objection
Before the Objection Hearing Authority
ORDER
_____________________ Name of Person/dealer making the objection
_____________________ Address for service of notice
__________________________________________________________________________________________________________________
Copy to – 1. VATO concerned / Authority issuing the order objected against.
2. L&J / DSU
Guard file.
FORM DVAT 41
[See Rule 56]
Notice of delay in deciding an objection
______________________________
Dear Sir/Madam,
Sub; Delay in deciding objection within time specified in section 74(7) of Delhi Value Added Tax Act, 2004.
This is with reference to Objection No.________________ dated ____________ filed by the undersigned (copy enclosed) with you for the tax period <<specify the tax period >>. We have not yet received any communication / order/ decision in respect of the instant objection, although the time period specified in section 74(7) of Delhi Value Added Tax Act, 2004 has elapsed on (date)_________________.
We thus request you to kindly consider the matter and communicate the decision of the instant objection to us within a period of 15 days from the date of receipt of this notice.
(Registration No.)
FORM DVAT 42
[See Rule 58]
Application for Determination of Specific Question under Delhi Value Added Tax Act, 2004
Please refer Section 58 & 58A of the Delhi Value Added Tax Act
Please refer Sub-section 4 of Section 84 of the Delhi Value Added Tax Act, 2004
___ ___ / ___ ___ / ___ ___ ___ ___
Attach additional sheet(s) in case you are not able to provide all detaiIs in this space
Attach statement of facts, all documents relating to the transaction and legal opinion with respect to the question.
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 .................................................................................................................................................
Instructions for filling Form DVAT 42 (For details refer Section 84 and Rule 58)
FORM DVAT 43
[See Rule 59]
Certificate of Deduction of Tax At Source under Delhi Value Added Tax Act, 2004
I/We ______________________do hereby certify that a sum of Rs. __________________ (Rupees ______________
_______________) was deducted being amount of tax deducted at source under section 36A of Delhi Value Added Tax Act,
2004 and Rules framed thereunder. The above amount deducted at source has been deposited into the Government treasury.
The particulars in respect of the said amount are given in the Table hereto:
Certified true copy of receipted challans are attached.
I/We _____________________________ hereby solemnly affirm and declare that the information aiven hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
FORM DVAT 44
Application for allotment of Tax Deduction Account Number (TAN) under Delhi Value Added Tax Act, 2004
The Commissioner,
Delhi
Whereas I/we am/are liable to deduct tax in accordance with section 36A of the Delhi Value Added Tax Act, 2004,
And Whereas, no tax-deduction account number has been allotted to me/us, till date.
I/ we hereby request that a tax-deduction account number be allotted to me / us.
I/ we give below the necessary particulars for allotment of TAN No. :-
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 Authorized Signatory
Name
Designation/Status
FORM DVAT 45
Tax Deduction Account Number (TAN) Certificate under Delhi Value Added Tax Act, 2004
Note: One TAN shall be applicable for all units / office of person responsible for deduction of tax.
FORM DVAT 46
Application For Obtaining Form DVAT 34 or DVAT 35
The Commissioner
9. Details of Enclosures:
* Account of declaration forms in Form DVAT 35B
The forms may please be delivered to our counsel (name)_______________ who is duly authorised to collect the forms on my behalf.
Signature of Authorised Signatory _____________________________________________
Full Name (first name, middle, surname) __________________________________________
Designation/Status ____________________________________________________
FORM DVAT 47
Receipt for security deposited under sub-section (5) of section 61 of the Delhi Value Added Tax Act, 2004
Counterfoil/Original
No..............
Received from........................................................................................................................................ (Name and address of the person from whom security required u/s 61(5) of the Delhi Value Added Tax Act, 2004) a sum of Rs.............................(Rupees...............) being security under Rule 43 of the Delhi Value Added Tax Rules, 2005 required to be furnished.
FORM DVAT 48
Form of Annual Return by the Contractee for the year_______________
Contractor
/ paid
creditedor paid
I/We __________________________ hereby solemnly affirm and declare that the information given hereinabove is true and
NOTE: Use separate sheets wherever necessary
Enclosed: Copy of the challan for payment of tax deducted and TDS certificates
FORM DVAT 49
[See Rule 64]
Certificate of Enrolment as a Value Added Tax Practitioner
This is to certify that the name of ____________________ son of _________________ resident of _____________ has been enrolled in the list of Value Added Tax Practitioners maintained in my office under sub-rule (5) of rule 64 of the Delhi Value Added Tax Rules, 2005
FORM DVAT 50
[See Rule 65]
Grant of Authority by the Commissioner
The Commissioner of Value Added Tax, Delhi do hereby appoint the following officials holding the designation, mentioned against their name for carrying out audit, investigation and enforcement functions under Delhi Value Added Tax Act and Rules:
This authority would be valid for the period from __________ to _____________ (not exceeding three years).
FORM DVAT 51
[See Rule 67]
Quarterly Return Statement of Inter-State Sales/ Branch Transfer etc. for the quarter from______to______(dd/mm/yy)
10. Grand Total
Balance CST payable 4(c)+5(e)+6(c)+7(c)+8(c)+9(c)
Interest Payable
4(d)+5(f)+6(d)+7(d)+8(d)+9(d)
Total dues 'A' + 'B'
_________________________
11. Details of payment (attach proof of payment )
12. Details of C forms submitted
13. Details of D forms submitted
14. Details of E1/E2 forms submitted
15. Details of F forms submitted
16. Details of H forms submitted
17. Details of I forms submitted
18. 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.
_______________________________________________________
DD / MM / YYYY
FORM DVAT 52
[(see rule 18(3)]
Declaration of Permanent Account Number under section 95
I/We undersigned engaged in the business and liable to pay the tax under the Delhi Value Added Tax Act, 2004, do hereby declare our Permanent Account Number (PAN) under Income Tax Act, 1961 for the purpose of the said Act. The details are as under :-
..............................................................................
* The declaration shall be signed by a person competent to sign the returns under section 29.