Rule 28 - Dealers’ periodic returns (Section 26) - Delhi Value Added Tax Rules, 2005

28. Dealers' periodic returns (Section 26) (1) Subject to sub rule 2 of this rule, every dealer liable to pay tax under section 3 shall furnish a return in Form DVAT-16 for each tax period. (2) Every dealer who has elected to pay tax u/s 16 shall furnish return in Form DVAT 17. 3 [3. A return referred to in sub-rule (1) or sub-rule (2) shall be furnished by transmitting the data in the return electronically on the Departmental website and thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate, in the manner stated in Rule 63. Such return and the said Form shall be furnished by the dealer within twenty eight days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form; PROVIDED that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already expired on the date of grant of registration certificate, within seven days from the date of such grant; PROVIDED FURTHER that where the dealer fails to submit Form DVAT-56 and/or to obtain the acknowledgment, it shall be construed that no return has been furnished by the dealer for that tax period; PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class or classes of dealers from furnishing acknowledgment in Form DVAT-56 along with documents stated in sub-Rule-(3A), if the return under this rule is furnished with digital signatures, in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). 3 [ Provided further also that the Commissioner may by a notification require a dealer or class or classes of dealer to furnish return with digital signatures in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000). Such dealers will not be required to submit the Return Verification Form in Form DVAT-56 for acknowledgement of the return separately.] (3A). The verification of the return in Form DVAT-56, referred to in sub-rule (3), shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in Form DVAT-56 or in the return Form.] 2 [ (4) Where a dealer's registration is cancelled under the Act and subsequently restored, the dealer shall furnish within 28 days after the restoration, all returns 4 [including Return Verification Form in Form DVAT-56 and documents referred to in sub-rule(3A)] relating to the tax periods during which his registration remained inoperative and the date of furnishing of which has already expired on the date of restoration, and before furnishing such returns he shall deposit the tax due according to these returns in the same manner as he would have done if the registration was not so cancelled. ] ------------------------------------------ Notes:- 1. Substituted vide Ntf. No. F.3(27)/Fin(Rev-I)/2011-12/DSIII/353 Dated: April 25, 2012 before it was read as:- A return under sub-rule (1) and sub-rule (2) shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20 and documents as may be specified in the return. Such return shall be furnished within- (a) seventy five days from the end of the dealer's tax period by the dealers having tax period of one year; (b) forty five days from the end of the dealer's tax period by the dealers having tax period of six months; (c) twenty eight days from the end of the dealer's tax period by the dealers having tax period of a quarter or one month, as the case may be. Provided that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already been expired on the date of grant of registration certificate, within seven days from the date of such grant. # Sub-rule (3) was earlier substituted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, dated 30.11.2005 , before it was red as:- (3) A return under sub-rule (1) and sub-rule (2) shall be furnished within 28 days from the end of the dealer s tax period and shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20 and documents as may be specified in the return. 2. Substituted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated 30.11.2005. w.e.f. 30.11.2005. (4) Where a dealer s registration is cancelled under the Act and is subsequently restored, the dealer shall furnish within 28 days after the restoration, all monthly or, as the case may be, quarterly returns relating to the period during which his registration remained inoperative, and before furnishing such returns he shall deposit the tax due according to these returns in the same manner as he would have done if the registration was not so cancelled. . 3. Substituted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as 1 [ (3) A return under sub-rule (1) and sub-rule (2) shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20 and documents as may be specified in the return. Such return shall be furnished by the dealer within twenty eight days from the end of his tax period: PROVIDED that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already been expired on the date of grant of registration certificate, within seven days from the date of such grant. ] 4. Inserted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 5. Inserted vide F.3(28)/Fin(Rev-I)/2015-2016 - Dated 11-2-2016