Procedure for issuing Central Statutory Forms - VAT - Delhi - Nil

DEPARTMENT OF TRADE AND TAXES CENTRALISED FORMS CELL (CFC) VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI I. Procedure for issuing Central Statutory Forms 1. The Dealer enters his company's /firm's name in the Attendance Register in serial number placed in the cabin of the VATO of the Zone concerned between 10.00 A.M. to 1:00 P.M. on all working days. 2. When his turn comes as per his serial number recorded in the register he presents his application to the VATO concerned duly completed in following respects:- a. Form 2C duly completed and signed by the Proprietor or Authorized Signatory b. The application should be supported by Court Fee of Re 0.50 P per Statutory Form. c. Form 2B of Utilization Account of last received Statutory Forms and Form 2A, if so required. 3. VATO marks the application after verifying that the application is complete as above and also after verifying the purchases from return data available in data base, sends the application to Record Keeper sitting at the concerned Zonal Counter. 4. Record Keeper carries out the detailed checks as below:- a. He issues computer generated receipt/receipt number to the dealer in token of receipt of application form, b. The utilization account in form 2B is tallied from the counterfoils of the last issued statutory forms and the bills concerned. Details in form 2B is data entered also c. The requirement account (2A) is checked by Record Keeper and tallied with the bills/GRs, etc. brought by the dealer, d. The Record Keeper gives his report on the space provided in form 2C as detailed below (i) Returns filed upto (latest tax period) (ii) Purchases tally/do not tally (iii) Items allowed in regisitsration certificate (iv) Dues, if any (v) Signature tally/do not tally (vi) Any adverse material 5. The Record Keeper presents the application to VATO concerned for orders. 6. VATO test checks the requirements in Column 4 (d) above. 7. VATO orders issuance of Forms/issuance of Deficiency Memo, as the case may be. 8. Form issuance Order is generated through System by the Record Keeper and hands it over to the dealer against receipt. 9. Forms to be issued are recorded in Issue Register and Issue Sheet by the Record Keeper. 10. Forms are handed over to the dealer/ Authorized Signatory preferably on the same day after obtaining his signatures in Issue Register and Issue Sheet by the VATO. II. Procedure for issuing Duplicate Central Statutory Forms For obtaining the duplicate forms in lieu of lost/destroyed Statutory Forms, the Dealers shall produce the following documents:- (a) Copy of the FIR lodged with the Police for the lost/destroyed Statutory Forms. (b) Copy of the Advertisement published in any one National Daily Newspaper. (c) Indemnity Bond. After completion of actions as (a), (b) (c) above, the VATO concerned in CFC will circulate the loss/destruction of forms to all the wards for treating the lost/destroyed Form(s) as null and void and to VATO (L J) for declaring these forms as obsolete. Thereafter, the VATO concerned of CFC will issue the duplicate forms without waiting for formal action on the part of VATO (L J) III. Procedure for issuance of Central Forms when the dealer applies for the first time As per Circular No. 10 of 2007-08 dated 24.10.2007, the application shall first be received in CFC and a request shall be made by the VATO concerned of CFC to the VATO of the ward concerned on the application itself, asking for following documents/clarification:- (i) No duties certificate signed by the Ward VATO/AVATO. (ii) The amount of surety prescribed, verified and accepted under the CST Act by the Ward VATO concerned. (iii) Folder consisting of copies of the Registration Certificates of Local and Central Act and Part D of Form DVAT 04. ADVISE TO THE DEALERS They should not gather around the VATO and should leave space for new applicants to enable them to enter their names and also enable the VATO to work efficiently. (i) They should approach the VATO for verification of their application only when their turn comes as per the running serial number. (ii) If the application is marked by VATO to the concerned ward for some report, they should not ask for the application to carry it personally. (iii) The dealers should not enter the office area behind the counters where Record Keeper and Data Entry Operators are sitting as it only hinders their efficiency. (iv) To avoid extra rush inside the halls, the dealers are advised not to take more than one person along with them. (v) For any clarification, the dealer should approach the concerned VATO. Still if he is not satisfied, Shri Ramesh Chander, Deputy Commissioner (Centralised Forms Cell), Room No.- 601. Sixth Floor (Phone No.- 23318532) can be approached. (vi) Any suggestions are welcome and can be sent through post or at the e-mail address [email protected] .