Rule 67 - Other returns and additional information for proper administration of the Act (section 100) - Delhi Value Added Tax Rules, 2005

1 [67. Other returns and additional information for proper administration of the Act (1) 3 [***] (2) Every transporter, cold storage or warehouse operator, or any other person shall produce such information as required for proper administration of the Act. (3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under Delhi Sales Tax Act 1975 (43 of 1975) in Form DVAT-18A along with his first return to be filed in Form DVAT-16. ---------------------------- Notes:- 1. 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:- 67 Additional Information for proper administration of the Act (1) Every dealer effecting sale or purchase in the course of inter-State trade or commerce shall furnish a statement in Form DVAT-51 within nine months from the end of the year . 2. Omitted vide Notification No.F.3(22)/Fin.(T E)/2006-07/dsfte/344-353, dated 07.09.2006. w.e.f. 07.09.2006. before it was read as:- or purchase 3. Omitted vide Notification No. F.3(27)/Fin.(Rev-I)/2013-14/dsVI/291, d ated 05/03/2014 before it was read as, (1) Every dealer effecting sale 2 [***] or branch transfer in the course of inter state trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT -51 with in three months after the end of each quarter: Provided that for the transactions prior to 1 st October, 2005, such reconciliation return in Form DVAT -51 shall be furnished by 31 st December, 2006. ]