All Embassies, international organizations shall be required to file the refund claim online through departmental website (http://www.dvat.gov.in). - F.3(349)/Policy/VAT/2013/645-657 - Delhi Value Added Tax

TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No. F.3(349)/Policy/VAT/2013/645-657

Dated : 19/08/2013

NOTIFICATION

In exercise of the powers conferred under section 41 of Delhi Value Added Tax Act, 2004 read with sub-clause (c) of sub-rule 1 of rule 35 of Delhi Value Added Tax Rules, 2005, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby notify the online procedure for refund of tax for Embassies, officials and international organisations listed in the sixth schedule of Delhi Value Added Tax Act, 2004. For this purpose each Embassy/Organisation has been allotted unique registration number and password. Accordingly, all Embassies, international organisations shall be required to file the refund claim online through departmental website (http://www.dvat.gov.in).

The Embassy/Organisation listed in the sixth schedule of DVAT Act, 2004 shall make purchases against tax invoices with their unique registration number and name clearly mentioned on the invoice. The selling dealers shall mention the sale in Annexure 2B filed with their return by mentioning unique registration number and name of the Embassy/Organization in similar manner, as if sale has been made to a dealer registered under DVAT Act, 2004.

This notification shall come into force with effect from 1st October, ¹[2015].

(Prashant Goyal)

Commissioner Value Added Tax

Dated : 19/08/2013

No. F.3(349)/Policy/VAT/2013/645-657

Copy forwarded for information and necessary action to

1. Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi-02

2. Principal Secretary (GAD), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi with one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today’s date.

3. Principal Secretary to the Chief Minister/Finance Minister, Government of NCT of Delhi, Delhi Sachivalaya, New Delhi-02

4. All Special / Addl. / Joint Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

5. Addl. Commissioner (PR), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi to arrange to give wide publicity to this notification.

6. Programmer (EDP), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi to upload the notification on the web site of the Department.

7. Deputy Director (Policy), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

8. All VATOs / AVATOs, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi through their Zonal Incharge.

9. Registrar, VAT Appellate Tribunal Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

10. President/Secretary, sales tax bar association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi.

11. VATO (Ward-99) with the request to convey the unique number and password to each embassy/organisation listed in sixth schedule of DVAT Act, 2004 in consultation with EDP/IT Branch. A copy of the notification may also be attached with the communication.

12. PS to the Commissioner, VAT, Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

13. Guard File.

(Vijay Chandna)

Value Added Tax Officer (Policy)

 

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1. Substituted vide Notification No. F.3(349)Policy/VAT/2013/289-310 Dated: 21/08/2014, before it was read as, "2013"