CIRCULAR FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS - VAT - Delhi - 037

OFFICE OF THE COMMISSIONER, TRADE TAXES DEPARTMENT OF TRADE TAXES BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI No.F.4/Operation Cell /2005-06/1039 Dated : 21/10/2005 CIRCULAR NO. 37 OF 2005-06 Sub.: CIRCULAR FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS All are aware that Circular No. 17 of 2005-06 dated 21-07-2005 was issued and circulated in respect of receipt and movement of quarterly returns alongwith detailed instructions. As per the provision under Rule 28 of the DVAT Rules, 2005, a return shall be furnished within 28 days from the end of the dealer's tax period. The last day for filing of return for the month of Sept, 2005 and quarter ending 30-09-2005 shall be 28th Oct, 2005. For facilitating the dealers in filing of their returns, 10 designated counters at the Front Office shall be in operation on normal working days (10.30 AM to 4.30 PM). From 25-10-2003 to 28-10-2003 only monthly returns will be accepted in the Front Office and the returns for the Qtr. ending Sep. 2005 will be accepted on the respective zonal floors. However, during the period 25-10-2005 to 28-10-2005 the timings of receipt of returns shall be 10.30 AM to 6.00 PM to cope up with large inflow of dealers. In addition to the designated counters of Front Office, Front Office Extensions in the shape of additional counters shall be in operation in Zones from I to X at the corresponding floors from 25-10-2005 to 28-10-2005 with timings from 10.30 am to 6.00 pm for receiving the quarterly returns. The staff for manning the aforesaid counters shall be provided by the respective Jt./Dy. Commissioners from their wards. All the returns will be received manually and green/pink acknowledgement should be duly attached with the return. Pink acknowledgement card shall be attached by the dealer where cash refund is claimed in the return and green acknowledgement should be attached by the dealer with the return where no cash refund has been claimed. One portion of the acknowledgement will be issued to the dealer at the Front Office / Front Office Extension duly stamped serially numbered and initialled by the counter clerk. Second portion of the acknowledgement will be attached with the return and third portion should be kept separately in bundles. The third portion of the acknowledgements shall be handed over to the respective Zonal in-charge/Front Office in-charge for ensuring entry of TIN number at the earliest. Returns are to be kept separately in two bundles i.e. returns claiming refund and those not claiming refund and shall be handed over to the in-charge of the Store Room at Front Office / Front Office Extension. The bags/trays for keeping the returns will be available with the officers of the Front Office, duly indicating separate bags/trays for refund and non-refund cases per ward. At the Front Office Extensions, the bags/trays containing returns will be stored at a place identified for the purpose by the concerned Zonal Joint/Deputy Commissioner. The Data entry of monthly returns as far as possible will be done at the Front Office on the same day as they are received. These returns will be despatched to the concerned wards the day following the day of data entry. Thereafter, the quarterly returns in which cash refund has been claimed will be data entered zone wise at the Front Office for which Front Office will communicate the schedule to the zones. On despatch of the quarterly returns (claiming refunds) to the wards after the data entry, the other quarterly returns will be sent by the wards to the Front Office for data entry. The data entry in all cases will be done only at the Front Office. The concerned Zonal in-charge (D.C. or J.C.) will have overall responsibility and will deploy officers and staff of their zone for transporting the returns and for supervision of data entry of acknowledgement as well as of returns. The returns will be transported, duly bundled and indexed to the Front Office under strict supervision of concerned officers deployed by the zonal JC/DC. The names of officers for each zone will be given by the zonal JC/DC to the Front Office so that requisite orders are issued for this work. After posting the detailed data entry, these returns are to be sent to the concerned wards through prescribed proforma circulated with Circular No. 7 of 2005-06. Returns which could not fed due to wrong TIN number mentioned and other technical fault, are to be sent to the concerned ward for taking necessary action and compliance as per instructions contained in the Circular No. 10 of 2005-06 dated 01-07-2005. This issues with the prior approval of Commissioner, VAT. (S.R. Maheshwari) Value Added Tax Officer (Policy-III) No.F.4/Operation Cell /2005-06/1039 Dated : 21/10/2005 Copy for information to:- 1. P.S. to Commissioner, VAT 2. All Addl. Commissioners 3. All Zonal Jt. / Dy. Commissioners 4. Dy. Commissioner (Operations) 5. Dy. Commissioner (TPS) 6. Dy. Commissioner (Facilities Management) with the request to provide necessary logistics and materials for the Front Office and the Front Office Extensions 7. All VATOs/AVATOs/VATIs of all wards/operations 8. All VATOs/AVATOs, Front Office 9. System Analyst 10. President, Value Added Tax/Sales Tax Bar Association 11. Guard file. (S.R. Maheshwari) Value Added Tax Officer (Policy-III)