Delhi Value Added Tax (Amendment) Rules, 2015 - No. F.3(23)/Fin(Rev-I)/2015-2016/dsvi/914 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-1). DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002

No. F.3(23)/Fin(Rev-I)/2015-2016/dsvi/914

Dated: the 16/11/2015

NOTIFICATION

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 (Amendment) Rules, 2015

(2) They shall be deemed to have come into force with effect from 1^st  April, 2014.

2.  Amendment of rule 35.- In the Delhi Value Added Tax Rules, 2005, in rule 35, in sub-rule (2), after the proviso and before explanation, the following new proviso shall be inserted, namely:-

"Provided further that the Commissioner may admit ad application for refund or an additional or a revised application for refund, as the case may be under section 41, from the Embassies, High Commissions and International Organisations listed in the entry at serial No. I of the Sixth Schedule, upto a period of one year From the end of relevant quarter, subject to his satisfaction about existence of sufficient cause prey citing submission of a true and correct application for refund within the time limit of three months from the end of relevant quarter.".

By order and in the name of the

Lt. Governor of the National Capital

Territory of Delhi

(A.K. Singh)

Dy. Secretary VI (Finance)