Delhi Value Added Tax(Amendment)Rules,2014 - F.3(27)/Fin.(Rev-I)/2013-14/dsVI/291 - 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

No. F.3(27)/Fin.(Rev-I)/2013-14/dsVI/291

Dated the 05/03/2014

NOTIFICATION

No.F.3(27)/Fin.(Rev-I)/2013-14/ .- 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:-

1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2014.

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

2. Amendment of rule 67 -In the said rules, in rule 67, sub-rule (1) and proviso thereto shall be omitted.

3. Amendment of Form DVAT 38.- In the said rules, in forms appended thereto, for Form DVAT  38, the following shall be substituted, namely:-

Form DVAT 38

4. Amendment in Form DVAT 17 – In the said rules, in forms appended thereto, in Form DVAT-17, in block R5 regarding of “Computation of composition/output tax” –

(1) After row R5.2, following shall be inserted, namely : -

R5.2(1) anyother rate (composition/other)

R 5.3 Total

(ii) Existing row “R 5.3, Composition / output tax and Sub Total (R5.1 + R 5.2)” shall be omitted.

(iii) After “row R 5.4 Balance carried forward from previous tax period”, the following shall be inserted, namely :-

“R 5.4 (1) – Less: amount deducted at source (attach TDS Certificates, downloaded from website, with form DVAT-56).

Sl. No.	Form DVAT 43 ID No.	Date	Amount

(iv) Row R5.5 Net Tax [R5.3-R5.4] shall be substituted by R. 5.5 Net Tax [R5.3-R5.4-R5.4(1)]

5. Amendment in Annexure-2B of the return form DVAT-16 and DVAT-31- In the said rules, in forms appended thereto, in column 27 of Annexure-2B of  form DVAT-16 and in column 27 of  Form DVAT-31, the word “civil” shall be omitted.

6.  Omission of Form DVAT – 51 – In the said rules, in the forms appended thereto, the form DVAT-51 shall be omitted.

By order and in the name of the Lt. governor of

the National Capital Territory of Delhi

(Ravinder Kumar)

Dy. Secretary VI (Finance)

Dated the ______________2014

No. F.3(27)/Fin.(Rev-I)/2013-14/dsVI/291

Copy forwarded for information and necessary action to:-

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

2. The Principal Secretary to the Lt .Governor, Delhi, Raj Niwas, Delhi

3. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi.

4. The commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi

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

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

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

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

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

10. VATO (Systems)

11. Guard File.

12. Website

(Ravinder Kumar)

Dy. Secretary VI (Finance)