Form DP-1, Delhi Value Added Tax

[Shubham Garg]

Form DP-1 is a new form inserted under Delhi Value Added Tax Act, 2004 via Notification No. F.3(352)/Policy/VAT/2013/231-241 dated 28^th May, 2013 regarding updating the information about the business online on Delhi VAT portal. In this notification, initially only below mentioned information is required to be updated:

1. Name of the manager of Business;
2. PAN No.; and,
3. Importer and exporter code (IEC)

Further in this regard, a circular was issued by department stating that Form DP-1 will also serve the purpose of filling Form DVAT-07 and Form DVAT-52 for amendment in particulars of the dealer registered under the Delhi Value Added Tax. So, a dealer registered under DVAT Act can use this form to make any amendment in their registration records.

But when this Form was made available online, a lot of information was made mandatory to be filled. Apart from the information required to be furnished at the time of applying for a fresh registration under DVAT, information like details of the local counsel etc is also sought in this form.

In my view, the department should not made it mandatory to furnish all such information again as it is mere wastage of time and unnecessary headache for both the tax consultants and dealer. The department should issue an updated version of Form DP-1 so that the only such details can be updated in the registration records of the dealer in which there is any amendment. 

The purpose of Form DP-1 should be to update the details of the registered dealers and to give them an opportunity to make necessary amendments in their registration records and not to create quandary to the dealers by making it mandatory to provide each and every unnecessary information for them. There should be an option available with the dealer to provide only such information in which there is a change but Form DP-1 has made it mandatory to provide a bulk of information equivalent to the details which is required to be furnished while taking a new registration under Delhi Value Added Tax Act.