Requirement of item-wise details in Forms Annexure-2A, Annexure-2B, DVAT-30 and DVAT-31 - VAT - Delhi - 9/2016-17

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(670)/VAT/Policy/2016/343-48 Dated 06/06/2016 CIRCULAR NO. 9 of 2016-17 Sub: Requirement of item-wise details in Forms Annexure-2A, Annexure-2B, DVAT-30 and DVAT-31 Certain amendments in the Delhi Value Added Tax Rules, 2005 have been recently made vide notification No.F.3(30)/Fin(Rev-I)/dsvi/121 dated 12/04/2016 requiring furnishing of item-wise details of sales and purchases in DVAT Returns and in Forms DVAT-30 and DVAT-31 . Since the issuance of notification, the representatives of markets as well as Sales Tax Bar Association are raising the following issues:- 1. Dealers are facing practical problems in furnishing item descriptions/item codes as the softwares being used by them do not provide for such details. Upgrading of software will require sometime. 2. Since the notification has been issued on 12/04/2016, filing of item-wise details may be made mandatory from the tax period commencing from 01/04/2016. Therefore, in view of above, it has been decided that furnishing item-wise details in the DVAT Returns as well as in Form DVAT-30 and 31 shall be mandatorily required from the tax period commencing from 1st April, 2016. For the tax period 1 st January. 2016 to 31 st March, 2016 specifying the item details shall be optional. This issues with the approval of the Competent Authority. (Ajay Kumar) Joint Commissioner