Regarding e-commerce - VAT - Delhi - 33/2015-16

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, IP. ESTATE, NEW DELHI-110 002 No . F.3(515)/Policy / VAT/15/1195-1201 Dated 29/12/2015 Circular No. 33 of 2015-16 This department had issued a Notification No. 3(515)/Policy/VAT/ 2015/330-341 dated 26/06/15 prescribing the return to be filed by the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web portals. These entities were required to provide details of dealers using these platforms for making sales. The department has been receiving a number of queries from the dealers engaged in e-Commerce as to whether they are required to get themselves registered and file prescribed returns. A confusion also arose about dealers effecting sales of their own products through their own e-portals/websites. It is hereby clarified that only the persons who are providing these e-portals/websites to other dealers for passing on the orders from customers to the dealers /other vendors are required to enrol and file the returns in terms of Notification dated 26/06/15 referred above. This issues with the prior approval of the Commissioner, VAT. (R.K. Mishra) Spl. Commissioner (Policy)