Para 4 - Procedure for making declaration and payment of tax dues . - Delhi Tax Compliance Achievement Scheme, 2013.

1 [ 4. Procedure for making declaration and payment of tax dues .- (1) Subject to the other provisions of this Scheme, a person may make a declaration of the tax dues to the designated authority on or before the 6 [28 th day of February, 2014] in Form DSC-1 appended to this notification. 3 [Provided that where tax dues are declared as referred to in sub-clause (6) of clause 3, the declarant shall first file his return(s) in default in the manner specified in the Act and rules made there under, and then file Form DSC-1 along with proof of payment of tax and filing of returns.] (2) The designated authority shall acknowledge the receipt of declaration in Form DSC-2 appended to this notification, within a period of fifteen working days from the date of receipt of the declaration. (3) The declarant shall pay not less than fifty per cent of the tax dues declared under sub-clause (1) along with the declaration and submit proof of such payment to the designated authority. (4) The remaining amount of tax dues or part thereof remaining to be paid after adjusting the payment made under sub-clause (3) shall be paid by the declarant on or before the 21st day of March, 2014. (5) Notwithstanding anything contained in sub-clause (3) and sub-clause (4), any tax which becomes due or payable by the declarant for the tax period(s) beginning from 1st day of April, 2013 and thereafter shall be paid by him in accordance with the provisions of the Act : 4 [Provided that where an unregistered dealer or the person not registered u/s 36A of the Act has made declaration referred to in sub-clause (1) of this clause, such dealer/ person shall obtain registration and pay net tax for the period from 1st day of April 2013 to the date of registration and furnish return in Form DVAT-16 or DVAT-48 , as the case may be, for that period along with proof of payment in Form DVAT-20 to the designated authority at the time of furnishing of declaration under this Scheme. Such a dealer/ person shall be eligible for immunity under clause 5 of the Scheme for late payment of such tax and non-filing of return under the Act.] (6) The declarant shall furnish to the designated authority, details of payment made from time to time under this Scheme along with a copy of acknowledgement issued to him under sub-clause (2). (7) On furnishing the details of full payment of declared tax dues payable under sub-clause (4), the designated authority shall issue an acknowledgement of discharge of such dues within fifteen days to the declarant in Form DSC-3 appended to this notification. (8) A dealer who has not taken registration shall obtain registration prior to filing of declaration as referred in sub-clause (1) of clause 4. Likewise, a person who is responsible for making deduction of tax under section 36A of the Act , shall obtain a Tax Deduction Account Number (TAN), if not already obtained.] 5 [(9) Commissioner, Value Added Tax may make minor modification in Form DSC-1, DSC-2 or DSC-3 not inconsistent with the scheme to facilitate online filing or otherwise by the persons to capture their specific details. ] ------------------------ Notes:- 1. Inserted vide Notification No. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/786 Dated the 20.09.201. 2. Substituted vide Notification F.3(24)/Fin(Rev-I)/2013-14/ - Dated 30-1-2014 Before it was read as, 31st day of January, 2014 3. Inserted vide Notification F.3(24)/Fin(Rev-I)/2013-14/ - Dated 30-1-2014 4. Substituted vide Notification F.3(24)/Fin(Rev-I)/2013-14/ - Dated 30-1-2014 Before it was read as, Provided that where an unregistered dealer has made declaration referred to in sub-clause (1) of this clause, such dealer shall obtain registration and pay net tax for the period from 1st day of April 2013 to the date of registration and furnish return in Form DVAT-16 for that period along with proof of payment in Form DVAT-20 to the designated authority at the time of furnishing of declaration under this Scheme. Such a dealer shall be eligible for immunity under clause 5 of the Scheme for late payment of such tax and non-filing of return under the Act . 5. Inserted vide Notification F.3(24)/Fin(Rev-I)/2013-14/ - Dated 30-1-2014 6. Substituted vide Notification F.3(26)/Fin(Rev-I)/2013-14/DSVI/238-243 d ated Feb 18, 2014 , before it was read as, 2 [18th day of February, 2014 ]