Disposal of Amendment and Cancellation applications. - VAT - Delhi - 05

GOV ERNM E NT OF NCT O F D E L HI D E P A RTM E NT O F TRAD E AND TAX E S ( PO L IC Y BRA N CH) VY APAR B HAWAN, I . P. ES TA TE , N E W DEL HI - 11 00 0 2 N O . F . 6 ( 88 ) /Po li cyNAT/20 1 11247 254 Dated: 28 th June, 2011 CIRCULAR NO.5 OF 2011-12 Subject: Disposal of Amendmen t and Cancellation applications . In order to liquidate the pendency of miscellaneous applications, it has now been decided to dispose of all pending applications in a time bound manner according to the following schedule: Sr. No. Type of Application Date of Receipt Date by which application(s) to be disposed. 1. 2. 3. 4. 1. Cancellation of Registration Certificate. Till 31.03.2010 01.04.10 to 31.03.11 31.08.2011 31.10.2011 2. Amendment in Registration Certificate. Till 31.03.2010 01.04.10 to 31.03.11 31.08.2011 31.10.2011 3. Cancellation of R. C. on account of non-functioning 31.08.2011 2.Penalty provisions may be invoked in cases wherein dealer has applied for amendment after the time prescribed in DVAT Act/Rules 3.While disposing of cancellation applications, it may be ensured that the dealer has filed utilization of all statutory forms obtained from the department and assessment for deficiency of statutory forms have also been completed.Recovery proceeding, wherever required, may be initiated on urgent basis. 4.Notification by L J Branch, would be required in all cases of cancellation of R.C. 5. Instructions on the subject issued vide Circular No.3 of 2005-06 dated 11- 05-2005 and Circular No.14 of 2005-06 dated 12-07-2005, may also be kept in mind. This issues with prior approval of the Commissioner, Value Added Tax ( A . N .G a u r ) VATO ( POLICY) N O . F . 6 ( 88 ) /Po li cyNAT/20 1 11247 254 Dated: 28 th June, 2011 Copy to:- 1. PS to the Commissioner, VAT, Department of Trade and Taxes. 2. All Spl. / Addl. /Joint Commissioners, Deptt. of Trade and Taxes. 3. All VATOs/AVATOsNATls of Wards of Operations through Zonal Joint/Additional Commissioners, Department of Trade and Taxes. 4. Dy. Director (Policy), Department of Trade and Taxes. 5. All VATOs/AVATOs Front Office/CRC Celi/PR BranchlTPS/Legal Service CeIl/CFC , Department of Trade and Taxes. 6. Manager (EDP), Department of Trade and Taxes, with the request to upload the circular on the website of the department. 7. President, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi. 8. Guard File. ( A . N .G a u r ) VATO ( POLICY)