Delhi Value Added Tax Act, 2004 Circulars

Body Circular No. 7 of 2017-18 No.F.3(521)/Policy/VAT/2015/308-15 Dated 26th May, 2017

Subject:- Grant of Registration under DVAT & CST.

In continuation of Circular No.24 of 2016-17 dt. 23.02.2017 (issued vide No.F.3(521)/Policy/VAT/2015/1200-1205), on the issue of grant of online registration under DVAT/CST Act, it is clarified that in respect of dealers who have been issued Provisional Registration pursuant to earlier Circular No. 3 of 2015-16 dt. 27.04.2015 (upto the issuance of circular No.24 of 2016-17 dt. 23.02.2017), but the signed copy of registration certificate (DVAT-06) has not yet been issued due to pending VATI verification, the Assessing Authority/Ward Incharge shall process and issue signed copy of R.C.(DVAT-06) after due verification of registration application (DVAT-04) under DVAT Act and Form-A under CST Act and all requisite documents, without any field verification by the VATI. In case of any deficiency in the requisite documents submitted by the applicant dealer, the Assessing Authority shall provide an opportunity to the dealer for removal of deficiency thereof.

The Assessing Authority shall take appropriate decision in accordance with the relevant provisions of DVAT Act, 2004 read with DVAT Rules, 2005.

All Zonal Incharges shall monitor and ensure that the pending R.C.s of above category are issued to the applicant dealers at the earliest.

However, the aforesaid instructions shall not preclude Assessing Authority of the Ward from conducting VATI inspection after the issue of Registration Certificate and to take appropriate action/decision as per the provisions of DVAT/CST Act and concerned Rules.

(Ranjeet Singh)

Joint Commissioner, (Policy)