Registered dealers will be required to submit their DVAT/ CST returns for the tax periods June, 2012 or First quarter, 2012-13, by 28/07/2012. - VAT - Delhi - 04

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 No.F. 7(420)/PolicyjVAT/2011/ 275-281 Dated: 29/6/2012 CIRCULAR NO. 4.OF 2012-13 After amendment in sub rule (1) of rule 26 of Delhi Value Added Tax Rules, 2005 vide notification dated 25/04/2012, the tax period for all dealers registered under Delhi Value Added Tax Act has become either Monthly or quarterly with effect from 01/04/2012. Consequently, all registered dealers will be required to submit their DVAT/ CST returns for the tax periods June, 2012 or First quarter, 2012-13, by 28/07/2012. Since this is the first time that all registered dealers who filed half yearly or yearly returns till last year will be required to file quarterly returns, it may result in enhanced load on the Tax Professionals. In view of this, I, Rajendra Kumar Commissioner, VAT, in exercise of the powers conferred by virtue of rule 49A of the DVAT Rules, 2005 , extend the last date of online filing of the return for the tax period of first quarter, 2012 and submission of the hard copy of the return as given below: Category of Dealers Last date for online filinq of return Last date for submission of hard copy of return All quarterly return filing dealers with odd TIN that is TIN ending with ...1,3,5,7 and 9 04/08/2012 07/08/2012 All quarterly return filing dealers with even TIN that is TIN ending with ...2,4,6,8 and 0 11/08/2012 14/08/2012 However, the tax due for the above mentioned tax period shall be deposited as per the provisions of Section 3(4) of the DVAT Act, 2004 . Penalty on late deposit of tax due shall be imposed as applicable. (RAJENDRA KUMAR) COMMISSIONER (VAT)