Last Date of Filling Delhi VAT FORM 9 Reconciliation Return for Dealers Who Made Interstate Sale at concessional Rates 30th June 2015

Last Date of Filling FORM 9 reconciliation return for dealers ho have made interstate sale at concessional rates against statutory forms ‘C’ or stock transferred against ‘F’ forms or sold the goods against ‘H’ forms to dealers (other than Delhi) or claimed deduction from taxable turnover against E-I/EII forms or I/J forms etc is 30th June 2015 for Financial Year 2013-14.

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002

No.F.7(420)/VAT/Policy/2011/PF/948-954 Dated: 31/03/2015 CIRCULAR NO. 30 of 2014-15

Sub: Filing of reconciliation return for the year 2013-14.

In exercise of the powers conferred upon me by first proviso to sub-rule (3) of Rule 4 of Central Sales Tax (Delhi) Rules, 2005 I, Sanjeev Khirwar, Commissioner, Value Added Tax, do hereby allow to file Form 9 for the year 2013-14, prescribed under the said Rules upto 30th June, 2015.

The return is to be filed by dealers who have made interstate sale at concessional rates against statutory forms ‘C’ or stock transferred against ‘F’ forms or sold the goods against ‘H’ forms to dealers (other than Delhi) or claimed deduction from taxable turnover against E-I/EII forms or I/J forms etc.

The dealers who have not made the sale as mentioned above need not file reconciliation return in Form 9.

(Sanjeev Khirwar)

Commissioner,Value Added Tax

No.F.7(420)/VAT/Policy/2011/PF/948-954

Dated: 31/03/2015

Copy forwarded for information and necessary action to:

1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P.Estate, New Delhi-02.

2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.

3. Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of the department.

4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P.Estate, New Delhi.

5. All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.

6. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P.Estate, New Delhi-02.

7. Guard File. (Rajesh Bhatia) Assistant Commissioner (Policy)

Know Delhi VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Delhi VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Delhi State VAT TIN is 7, so all the Delhi State registered Dealer will have 7 as their starting two digit.  As per the VAT rule dealer can have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration. Now you can check Dealer details for central delhi, north delhi, south delhi, east delhi, north east delhi, south west delhi, new delhi, north west delhi, west delhi for Delhi state.

Following Details for the Dealer will be generated for the given TIN Number for Delhi Dealer

  • Name of the Dealer
  • TIN Number of the Dealer
  • Dealer Address
  • RC NO
  • RC Description
  • Return Frequency
  • Status:

Search Delhi State VAT TIN Details by TIN Number, Address of Dealer and Search Delhi State VAT TIN Details by Dealer Name

 Search Dealer Details with TIN Number

 

DELHI Vat Form DVat 54

Download DELHI VAT Form DVAT 54: Details of partly executed contracts

DELHI VAT Rule 30A Discharge of liability in respect of a continuing works contract

(1) A dealer, registered under the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this section as “the repealed Act”), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notification of the Delhi Value Added Tax (Fifth Amendment) Rules, 20052 along with the documents and information as specified in the said Form DVAT 53 and such dealer shall compute his tax liability in the manner as given in the statement in Form DVAT 54:

PROVIDED that where a dealer fails to furnish a statement in Form DVAT 53, complete in all respects, within the time so prescribed, his liability to pay tax shall not be discharged in accordance with the provisions of sub-section (4) of section 105 and he shall be liable to pay tax at the rates specified in section 4.

(2) The dealer who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105 and has submitted the statement in Form DVAT 53 in accordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31st March 2007:

PROVIDED that a return furnished for any tax period in the absence of duly filled in signed and completed Form DVAT 54 shall be treated as invalid and incorrect.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 54

[See Rule 30A (2)]

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DELHI Vat Form DVat 52

Download DELHI VAT Form DVAT 52: Declaration of Permanent Account Number

DELHI VAT Rule 18 Declaration of name of manager of business

(1) The information required under section 95 shall be intimated to the Commissioner in Form DVAT-04 at the time of application for registration.

(2) Where there is any change in the person or persons named in Form DVAT-04 as manager or managers of business under section 95 on account of death or otherwise, the registered dealer or his legal representative, as the case may be, shall inform the Commissioner within thirty days from the date of such change in Form DVAT-07 and also provide the name of the person or persons who shall be manager or managers thereafter.

(3) A declaration under sub-section (3) of section 95, shall be furnished in Form DVAT 52 to the Commissioner –

(a) before 31st December, 20052, by a dealer who is deemed to have been registered under sub-section (1) of section 24;

(b) within fifteen days of obtaining the Permanent Account Number, if the said number is obtained at any time after applying for the certificate of registration.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 52

[See Rule 18(3)]

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DELHI Vat Form DVat 50

Download DELHI VAT Form DVAT 50: Grant of Authority by the Commissioner

DELHI VAT Rule 65 Officers to carry and produce authorizations

(1) Where the Commissioner wishes to appoint an officer or other person to exercise any of the powers in Chapter X of the Act, the grant of authority to exercise the powers shall be in Form DVAT-50 and shall be issued by the person empowered by the commissioner in this regard.

(2) The grant of authority shall –

(a) be limited to a period not exceeding three years;

(b) be to a specific person; and

(c) expire on the retirement, resignation or transfer of the person;

PROVIDED that an authority granted may be renewed.

(3) Every officer or other person authorised by the Commissioner under sub-rule (1) shall –

(a) carry the authorization in Form DVAT-50, with him when purporting to exercise any of the powers conferred under Chapter X of the Act; and

(b) produce the authorization in Form DVAT-50, if requested by the owner or occupier of any premises where he proposes to exercise these powers.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 50

[See Rule 65]

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DELHI Vat Form DVat 53

Download DELHI VAT Form DVAT 53: Statement of Partly Executed Work Contracts

DELHI VAT Rule 30A Discharge of liability in respect of a continuing works contract

(1) A dealer, registered under the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this section as “the repealed Act”), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notification of the Delhi Value Added Tax (Fifth Amendment) Rules, 20052 along with the documents and information as specified in the said Form DVAT 53 and such dealer shall compute his tax liability in the manner as given in the statement in Form DVAT 54:

PROVIDED that where a dealer fails to furnish a statement in Form DVAT 53, complete in all respects, within the time so prescribed, his liability to pay tax shall not be discharged in accordance with the provisions of sub-section (4) of section 105 and he shall be liable to pay tax at the rates specified in section 4.

(2) The dealer who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105 and has submitted the statement in Form DVAT 53 in accordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31st March 2007:

PROVIDED that a return furnished for any tax period in the absence of duly filled in signed and completed Form DVAT 54 shall be treated as invalid and incorrect.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 53

[See Rule 30A(1)]

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DELHI Vat Form DVat 55

Download DELHI VAT Form DVAT 55: Intimation for change of tax period

DELHI VAT Rule 26(4) Tax Period of Delhi vat Act

An intimation for change in tax period in accordance with sub-rule (1) or sub-rule (3) of this rule shall be furnished to the Commissioner in Form DVAT 55 within 15 days from the first day of the year in which tax period is being changed:

PROVIDED that for the year 2005-06, intimation for change of tax period shall be furnished within fifteen days from the date of notification of these rules2: PROVIDED FURTHER that any delay in furnishing the intimation under this rule shall not be condonable.

Department of Trade and Taxes
Govt. of NCT of Delhi

Form DVAT 55

[See Rule 26(4)]

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DELHI Vat Form SS 02

Download DELHI VAT Form SS 02: Statement of opening stock held on the first day of the year from which composition is to be opted

DELHI VAT Rule 16(12) Composition scheme for specified dealers

Notwithstanding anything to the contrary contained in this Act, the Government may –

(a) by notification in the official Gazette, notify schemes of composition, subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;

(b) specify, in any scheme of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.

Department of Trade and Taxes
Government of NCT of Delhi

Form SS 02

[See notification under section 16(12)]

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DELHI Vat Form WC 02

Download DELHI VAT Form WC 02: Application Form for withdrawing from Composition by a works contractor

DELHI VAT Rule 16(12) Composition scheme for specified dealers

Notwithstanding anything to the contrary contained in this Act, the Government may –

(a) by notification in the official Gazette, notify schemes of composition, subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;

(b) specify, in any scheme of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.

Department of Trade and Taxes
Government of NCT of Delhi

Form WC 02

[See notification under section 16(12)]

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DELHI Vat Form WC 01

Download DELHI VAT Form WC 01: Application Form for opting Composition by an eligible works contractor in respect of     scheme as notified by Government under sub-section (12) of section 16

DELHI VAT Rule 16(12) Composition scheme for specified dealers

Notwithstanding anything to the contrary contained in this Act, the Government may –

(a) by notification in the official Gazette, notify schemes of composition, subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;

(b) specify, in any scheme of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.

Department of Trade and Taxes
Government of NCT of Delhi

Form WC 01

[See notification under section 16(12)]

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