Rule 35 - Refund of tax for embassies, officials, international and public organisations (Section 41) - Delhi Value Added Tax Rules, 2005

35. Refund of tax for embassies, officials, international and public organisations (Section 41) 1 [ (1) Subject to sub rule (2) of this rule, an organisation listed in the Sixth Schedule of the Act (in this rule called the organisation ) may apply for the refund of the tax borne by it or by a qualified person as defined in sub-rule (6) on the purchase of goods once in every quarter, if: 2 [(a) the goods were purchased by the organizations or the qualified person from a registered dealer against a tax invoice/retail invoice and the sale price of the goods covered in each single tax invoice / retail invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner [3] ; Provided that the relaxation regarding production of retail invoices for claming refund under sub rules (1) (a), (2), (10) and (11) of this Rule shall only be available to Embassies, High Commissions, International Organizations and their qualified persons and not to any other public organization listed in the Sixth Schedule ] (b) the goods purchased are for the uses specified in the Sixth Schedule in respect of the particular organization; (c) such other restrictions or conditions as may be notified by the Commissioner have been satisfied. (2) An application for refund under section 41 shall be made by the organisation on behalf of itself and every qualified person attached to the organisation in Form DVAT-23 within a period of twenty eight days from the end of the relevant quarter covering all purchases made against tax invoices in that quarter. 4 [Provided that, an application for refund under section 41 shall be made by the Embassies, High Commissions, International Organizations on behalf of itself and every qualified person attached to such organization in Form DVAT-23 within a period of three months from the end of the relevant quarter covering all purchases made against tax invoices / retail invoices in that quarter. ] 8 [Provided further that the Commissioner may admit ad application for refund or an additional or a revised application for refund, as the case may be under section 41, from the Embassies, High Commissions and International Organisations listed in the entry at serial No. I of the Sixth Schedule, upto a period of one year From the end of relevant quarter, subject to his satisfaction about existence of sufficient cause prey citing submission of a true and correct application for refund within the time limit of three months from the end of relevant quarter. ] Explanation : For the purpose of this rule, the organisation shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim. ] (3) A refund made to the organisation shall be deemed to be made to each qualified person through its agent duly authorised by the qualified person to receive such a payment. (4) Where an application for a refund is made in accordance with sub-rule (1) and the application is made in the prescribed form, manner and time, the refund shall be paid by the Commissioner within 30 days from the day when the Commissioner receives the application along with refund order in Form DVAT-22. (5) The amount of any refund shall be paid to a single account with a bank nominated by the organisation and any deposit made by the Commissioner to the account shall be deemed to be paid to the organisation and to every qualified person. (6) Subject to the restrictions and conditions notified by the Commissioner, for the purposes of this rule, a qualified person means a person referred to in Sixth Schedule of the Act. (7) Where an express term in a treaty or other international agreement to which the President or the Government of India is a party is inconsistent with the conditions in this rule, such treaty or international agreement shall prevail. (8) A claim for a refund of tax made under this rule shall be a composite of all the claims for a refund of tax of the organisation and every qualified person attached to the organisation. (9) The form shall be signed by the Chief of the Organisation or a person duly authorised by him. In case the form is signed by an authorised signatory, the form shall be accompanied by the letter of authorization signed by the Chief of the Organisation. 5 [ (10) The organization claiming a refund under this rule shall be required to retain all tax invoices / retail invoices based on which such refund is claimed for a period of one year from the date on which the refund is made. ] 6 [ (11) The tax invoices / retail invoices filed along with the form shall be stamped by the Commissioner and returned along with the refund order in Form DVAT-22 . ] 7 [ (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. ] -------------------------------- Notes:- 1. Sub-Rule (1) and (2) of Rule 35 Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-2006/1538 kha, Dated 17.03.2006 . w.e.f. 17.03.2006, before it was read as:- (1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth Schedule of the Act (in this rule called the organization ) may apply for the refund of the tax borne by it or by a qualified person as defined in sub-rule (6) on the purchase of goods once in every quarter, if- (a) the goods are purchased by the organization or the qualified person from a registered dealer; (b) the goods # [****] are for the official use of the organization or are for the personal use of the qualified person as listed in the Sixth Schedule; (c) the goods were purchased from a registered dealer in a single transaction recorded on a single tax invoice and the sale price of the goods covered in the transaction exceeds five hundred rupees (excluding tax paid, if any) or such other amount as may be notified; and (d) such other restriction or conditions as may be notified by the Commissioner have been satisfied. (2) An application for refund under section 41 shall be made by the organisation on behalf of itself and every qualified person attached to the organisation in Form DVAT -23within 28 days from the end of the relevant quarter covering all purchases for which the tax invoices have been issued in that quarter. Explanation .- For the purpose of this rule, the organization shall be deemed to be an agent duly authorised by all qualified persons attached to the organisation to make such a claim. . # Omitted the words (other than petrol, diesel and other fuels) vide Notification No. F. 101(352)/2005-FIN(A/Cs)/746-755kha, dated 07.10.2005 w.e.f. 07.10.2005. 2. Substituted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively., before it was read as:- (a) the goods were purchased by the organization or the qualified person from a registered dealer against a tax invoice and the sale price of the goods covered in each single tax invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the Commissioner. 3. Exercising the powers, the Commissioner has reduced the monetary limit to ₹ 1,500/- (excluding tax) vide Notification No. No. F. 2(5)/P-II/VAT/Rules/2006/26, Dated:25/04/06 4. Inserted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively. 5. Substituted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively. Before it was read as:- The organisation claiming a refund under this rule shall be required to retain all tax invoices based on which such refund is claimed for a period of one year from the date on which the refund is made. 6. Substituted vide Notification No. F.3(25)/Fin.(T E)/2009-10/jsfin/94, Dated 15.02.2010 , w.e.f. 01.04.2005, retrospectively. Before it was read as:- The tax invoices filed along with the form shall be stamped by the Commissioner and returned along with the refund order in Form DVAT-22. 7. Inserted vide Notification No. F.3(22)/Fin.(T E)/2006-07/dsfte/344-353, Dated 07.09.2006 . w.e.f. 07.09.2006. 8. Inserted vide F.3(23)/Fin(Rev-I)/2015-2016/dsvi/914 - Dated 16-11-2015 w.e.f. 1 st April, 2014