Central Sales Tax (Delhi) Amendment Rules, 2014. - No. F.3(2)Fin(Rev-I)/2014-2015/DS-VI/784 - Delhi Value Added Tax

Contents

(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(2)Fin(Rev-I)/2014-2015/DS-VI/784

Dated 07/08/2014

NOTIFICATION

No. F.3(2)Fin(Rev-I)/2014-2015.- In exercise of the powers conferred by sub-sections 3 and 4 of section 13 of the Central Sales Tax Act, 1956 ( 74 of 1956), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely:

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

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

2. Insertion of Rule 10B and 10C- In the Central Sale Tax (Delhi) Rules, 2005, (hereinafter referred to as the said rules), after rule 10A, the following shall be inserted, namely:-

“10B- Application for Refund.- (1) Application for refund arising out of a judgment of a Court or Tribunal or Value Added Tax authorities shall be filed in Form 12. A certified copy of such judgment or order shall be attached with the refund claim.

(2) The application for refund shall be processed in the manner prescribed under the Delhi Value Added Tax Act, 2004 and rules framed thereunder.

10C- Making of payment of tax, interest or penalty etc.-Payment of tax, interest, penalty or any other amount due under the Central Sales Tax Act, 1956 or rules framed thereunder shall be made in Form 13 in the manner prescribed under the Delhi Value Added Tax Act, 2004 and rules framed there under.”

3. Insertion of Form 12 and 13 – In the said rules, in forms appended thereto after Form 11, the following Form shall be inserted, namely:-

Form 12

Form 13

(Ravinder Kumar)

Dy. Secretary VI (Finance)

Dated 07/08/2014

No. F.3(2)Fin(Rev-I)/2014-2015/DS-VI/784

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 (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

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

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

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

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

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

9. VATO (Systems).

10. Guard File.

11. Website.

(Ravinder Kumar)

Dy. Secretary VI (Finance)