Delhi Value Added Tax (Second Amendment)] Rules, 2013 - F. 3(4)/Fin.(Rev-I)/2013-14/Dsvi/519 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE : NEW DELHI-110002

NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519

Dated the 09/07/2013

In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), The Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely : -

Rules

1. Short title and Commencement - (1) These rules may be called the Delhi Value Added Tax (Second Amendment) Rules, 2013.

(2) They shall come into force on the date of their publication in the Delhi Gazette.

2. Amendment of rule 4A - In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules) in rule 4 A , in -

(i) sub-rule (a), for the word “five”, the work “ten” shall be substituted;

(ii) sub-rule (d), for the word “fifteen” the word “twenty” shall be substituted;

(iii) sub-rule (e), for the word “twenty”, the word “twenty five” shall be substituted;

(iv) sub-rule (g), for the word “thirty”, the word “thirty five” shall be substituted.

3. Substitution of Form DVAT-04 - For Form DVAT-04, the following shall be substituted namely : -

Form DVAT-04

4. Amendment in Form DVAT-07.- In the principal Rules, in forms appended thereto, in Form DVAT-07, in Part-C, in all grids of row 2, for the words “Telephone Number” the words “Mobile Number” shall be substituted.

5. Amendment in Form DVAT-52.- In the principal Rules, in forms appended thereto,in Form DVAT-52, for the word “attach” the word “Furnish” and for the word “sheet” the words “Form DVAT-52” shall be substituted.

6. Amendment in rule 14 - In the principal Rules, in rule 14, in sub-rule(3), the following shall be inserted, namely: -

“Further, the dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi.”.

7. Amendment in Form DVAT-06 - In the principal Rules, in forms appended thereto, in Form DVAT-06, for the “Note”, the following shall be substituted, namely: -

“Note: The registration certificate shall be prominently displayed at all places of business and it shall be produced on demand by any person exercising authority under the Act and Rules. The dealer shall also prominently display his TIN and ward number outside the main entrance of all places of business in Delhi. The failure to do these would result in cancellation of registration of dealer.”

8. Amendment of rule 17.- In the principal Rules, in rule 17, -

(i) for the word ‘Publication’ appearing in the title of the Rule, the word ‘Hosting’ shall be substituted.

(ii) for the word ‘publish’ appearing after the word ‘shall’ the words ‘host on the Department’s website’ shall be substituted.

9. Amendment of rule 27.- In the principal Rules, in rule 27, -

(i) in sub-rule(1), in clause(i), after the word “Form”, the words “and in the manner” shall be inserted.

(ii) sub-rule (5) shall be omitted.

10. Amendment of rule 28.- In the principal Rules, in rule 28, -

(i) For sub-rule (3), the following shall be substituted, namely.-

“A return referred to in sub-rule (1) or sub-rule (2) shall be furnished by transmitting the data in the return electronically on the Departmental website and thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate, in the manner stated in Rule 63. Such return and the said Form shall be furnished by the dealer within twenty eight days from the end of the tax period. On submitting of Form DVAT-56, the Commissioner shall issue the acknowledgement with signature and stamp on one copy of the said Form;

PROVIDED that a dealer who has been registered for the first time under the Act shall furnish the return(s), the date of furnishing of which has already expired on the date of grant of registration certificate, within seven days from the date of such grant;

PROVIDED FURTHER that where the dealer fails to submit Form DVAT-56 and/or to obtain the acknowledgment, it shall be construed that no return has been furnished by the dealer for that tax period;

PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer or class or classes of dealers from furnishing acknowledgment in Form DVAT-56 along with documents stated in sub-Rule-(3A), if the return under this rule is furnished with digital signatures, in accordance with the provisions contained in the Information Technology Act, 2000 (21 of 2000).

(3A) The verification of the return in Form DVAT-56, referred to in sub-rule (3), shall be accompanied by proof of payment of tax, interest or any other sum in Form DVAT-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in Form DVAT-56 or in the return Form.”.

(ii) In sub-rule (4), after the words “all returns”, and before the words

“relating” the words “, including Return Verification Form in Form DVAT-56 and documents referred to in sub-rule(3A),” shall be inserted.

11. Amendment of rule 59.- In the principal Rules, in rule 59, for sub-rule(4), the following shall be substituted, namely:-

“Every person holding a TAN shall be required to file a quarterly return in Form DVAT-48 within a period of twenty eight days from the end of the quarter.

(5) An application for amendment and/or cancellation to an existing registration shall be made in Form DVAT-45A electronically, on the department website.”

12. Amendment of Form DVAT-48.- In the principal Rules, in forms appended thereto,

for Form DVAT-48, the following shall be substituted, namely:-

 

FORM DVAT - 48 

 

13. Insertion of New DVAT Form 45A - In the principal Rules, in forms appended thereto, after Form DVAT-45, the following DVAT Form shall be inserted, namely:-

 

Form DVAT 45A 

 

14. Amendment of rule 63.- In the principal Rules, in rule 63, in sub-rule(1), for clause (c), the following shall be substituted, namely:-

(c) “such other means as the Commissioner may notify, including electronic transmission of data, on the departmental website, from the date and manner notified by the Commissioner in this regard,:

PROVIDED THAT the Commissioner may require any person or all persons, responsible for making payment to any contractor, to issue Form DVAT-43 and also furnish return in Form DVAT-48 electronically, on the departmental website, from the date and manner, as may be notified by the Commissioner in this regard.”.

15. Amendment of Form DVAT-16.- In the principal Rules, in forms appended thereto, for Form DVAT-16, the following shall be substituted, namely:-

 

Form DVAT 16 

Annexure's

 

16. Amendment of Form DVAT-17.- In the principal Rules, in forms appended thereto, for Form DVAT-17, the following shall be substituted, namely:-

 

Form DVAT 17

 

17. Insertion of New DVAT Form 56 - In the principal Rules, in forms appended thereto, after Form DVAT-55, the following DVAT Form shall be inserted, namely:-

 

FORM DVAT - 56

(Ravinder Kumar)

Dy. Secretary VI (Finance)

Dated 09/07/2013

No. F.3(4)/Fin.(Rev-I)/2013-14/Dsvi/519

Copy forwarded for information to :-

1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (extraordinary) in today’s date.

2. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi.

3. The Principal Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

5. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.

6. The Secretary (Taxation), L-Block, Vikas Bhawan, New Delhi.

7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi.

11. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi.

12. VATO (Systems).

13. Guard File.

14. Website.

(Ravinder Kumar)

Dy. Secretary VI (Finance)