The details of programmes/functions, to be organised in the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc. - F.3(393)/Policy/VAT/2013/1086-1096 - 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

NOTIFICATION No. F.3(393)/Policy/VAT/2013/1086-1096

Dated : 19.12.2013

In exercise of the powers conferred on me by section 27 of Delhi Value Added Tax Act, 2004, I Prashant Goyal, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby direct that the details of programmes/functions, to be organised in the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc., where food and/or liquor items are to be supplied/provided and cost of booking exceeds rupees one lakh per function, shall be submitted by the owner/lessee/custodian of the venue through a return in Form BE-2, annexed to this notification, atleast 3 days before the start of the fortnight i.e. return for the first fortnight of a month should be filed by 3 days before first day of a month and for second fortnight it should be filed by 12th of the month. Such persons also have to enrol themselves by filing information in Form BE-1. Information of the booking/cancellation done after filing of return should be provided by revising the relevant return within a week of such cancellation.

2. Further, the application for enrolment in Form BE-1 and the fortnightly return in Form BE-2 should be filed by owner/lessee/custodian of the venue to concerned Zonal Additional Commissioner/Joint Commissioner, Department of Trade & Taxes, Vyapar Bhawan, New Delhi-110 002.

3. Any eligible person who fails to comply with the directions issued vide this Notification, shall be liable for penalty in accordance with section 86 of Delhi Value Added Tax Act, 2004 alongwith other appropriate action as per relevant provisions of Delhi Value Added Tax Act/Rules.

4. This notification shall come into force with effect from 1st fortnight of January, 2014.

(Prashant Goyal)

Commissioner, Value Added Tax

Form BE-1

Form BE-2