Regarding Permanent Account Number (PAN) - VAT - Delhi - 02/2013-14

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE TAXES VYAPAR BHAWAN NEW DELHI No. F. 3(339)/Policy/VAT/2013/76-82 Dated : 15/04/2013 CIRCULAR NO.2 OF 2013-14 The Government, vide Notification No. F. 14(13)/LA-2012/Iaw/179 dated 28/12/2012 , amended Section 95 of the Delhi Value Added Tax, 2004 , making it mandatory for every dealer to file Permanent Account Number (PAN), and Importer Exporter Code (IEC) in case the dealer is engaged in import/export business, in the prescribed form, within two months of notification of the 'amendment. However, the amended Form DVAT 52 could only be notified on 30/03/2013 vide Notification No. F. 3(15)/Fin.(Rev-1 )/2012-13/dsVI/264, Accordingly, for compliance of Section 95 of the DVAT Act, 2004 , read with Rule 18(3 ) of the DVAT Rules, 2005 , all registered dealers shall now file Form DVAT 52 with requisite details pertaining 'to Permanent Account Number and/or Importer Exporter Code, as the case may be, on or before 30/05/2013. (PRASHANT GOYAL) COMMISSIONER, VAT No. F. 3(339)/Policy/VAT/2013/76-82 Dated 15/04/2013 Copy forwarded for information and necessary action to: 1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02, New Delhi-02. 2. All VATOs/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 3. Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 for uploading the circular on the website of the department. 4. Dy. Director (R S), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 5. PS to the Commissioner, VAT, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02. 6. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi. 7. Guard File. (T.C. SHARMA) VATO (POLICY)