Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc. - VAT - Delhi - 09/2014-15

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 No. F.3(393)/Policy/VAT/2013/311-317 Dated 21/08/2014 CIRCULAR No. 9 of 2014-15 Sub: Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc. This department vide Notification No. 3(393)VAT/2013/1085-1096 dated 19/02/2013, directed the owner/lessee/custodian of the venue where programmes/functions are to be organised In the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc, where food and/or liquor items are to be supplied/provided and cost of booking exceeds rupees one lakh per function to get themselves enrolled by filing Form BE-1 and thereafter to submit return in Form BE-2 at least 3 days before first day of a month and for second fortnight by 12 th of the month. This notification was made effective from the 2 nd fortnight of January, 2014 vide Notification dated 27/12/13. All concerned are hereby directed to file the requisite information in Form BE-1 and BE-2 in a timely manner to avoid imposition of penalty under section 86 of the DVAT Act, 2004 . This issues with prior approval of the Commissioner, VAT. (Sanjeev Ahuja) Sp l . C om m i ssioner (Polic y) Dated 21/08/2014 No. F.3(393)/Policy/VAT/2013/311-317 Copy forwarded for information and necessary action to: All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan IP. Estate, New Delhi-02. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, IP. Estate, New Delhi-02. Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, IP. Estate, New Delhi-02 for uploading the circular on the website of the department. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP. Estate, New Delhi. All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 with the request to serve notices on all enrolled BE-1 entities to file BE-2 forms through VATIs, if they are not filing. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02 . Guard File. ( Raj e sh Bhatia )