ARRANGEMENTS FOR RECEIPT AND MOVEMENT OF MONTHLY AND QUARTERLY RETURNS IN APRIL, 2006 - VAT - Delhi - 01

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES BIKRIKAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 CIRCULAR NO. 1 OF 2006-07 SUB :- ARRANGEMENTS FOR RECEIPT AND MOVEMENT OF MONTHLY AND QUARTERLY RETURNS IN APRIL, 2006 Procedure for receipt and movement of quarterly returns had been framed in detail and was circulated vide Circular No. 17 dated 21.07.2005. Considering the expected volume of returns to be received for Monthly and Quarterly tax periods ending March, 2006 and other miscellaneous applications specially those from the dealers opting for Composition Scheme for 2006-07, following arrangements have been made to facilitate filing of returns: 1. Returns for monthly and quarterly tax periods shall be accepted at 10 designated counters being run at Front Office on 27/04/06 28/04/06. The timings shall be 10.30 AM to 04.30 PM with half hour's lunch break from 01.30 PM to 02.00 PM. 2. Further, quarterly returns for tax period ending 31.03.2006 (NON REFUND ONLY) will be accepted at the specially set up Front Office Extension Counters at the respective floors on 27 28April, 2006 as per arrangement worked out and circulated separately. The timings shall be from 10.30 AM to 06.00 PM with observance of half hour's lunch break from 01.30 PM to 02.00 PM. The staff arrangement for acceptance of quarterly returns floor wise are to be made by respective Zonal in-charge. 3. Date and numbering stamps for floor wise receipts will be issued to ward in-charges by Front Office in the afternoon of 26.04.2006. These stamps shall be returned back to the Front Office by closing hour of 28.04.2006 without fail. 4. ON 27 28APRIL 2006, FRONT OFFICE AT THE GROUND FLOOR WILL ONLY ACCEPT ALL MONTHLY RETURNS AND ONLY THOSE QUARTERLY RETURNS IN WHICH REFUNDS HAVE BEEN CLAIMED. The persons manning the Front Office Counters will make separate bundles for monthly returns with refund, monthly returns without refund and quarterly returns with refund to facilitate their data entry and subsequent movement to various wards. 5. All the returns will be received manually and green / pink acknowledgement should be duly attached with the return. Pink acknowledgement card should 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 Counters 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 / Front Office in-charge for ensuring entry of TIN at the earliest. 6. Returns received floor wise shall be handed over to the respective Store Room in-charge as identified by Zonal in-charge at Front Office Extensions. The Data entry of all monthly returns and quarterly returns involving refunds 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 received at various floors will be entered zone wise at the Front Office for which the Front Office will communicate the schedule to the zones. The data entry in all cases will be done only at the Front Office. The concerned Zonal in-charge (J.C. or D.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 name of officers of each zone will be given by the zonal JC/DC to the Front Office so that requisite orders are issued for this work. 7. After posting the detailed data, these returns will be sent to the concerned wards through prescribed proforma circulated vide Circular No. 7 of 2005-06. Returns which could not be fed due to wrong TIN mentioned or other technical faults, will 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. 8. If any half-yearly or yearly return is received on 27/4/06 and 28/4/06, the procedure of receipt and movement will be the same as applicable for quarterly returns. This issues with the prior approval of Commissioner, VAT. (S.R. Maheshwari) Value Added Tax Officer (Policy-III) No.F.6(28)/POLICY-III/VAT/2005-06/38-48 Dated : 25/04/06 Copy for information and necessary action 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 of Operations through concerned zonal in-charge. 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)