Regarding filing of online returns by firms and companies engaged in the business of courier activities - F.3(628)/Policy/VAT/2016/1424-36 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

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

No. F.3(628)/Policy/VAT/2016/1424-36

Dated 11-02-16

NOTIFICATION

In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the said Act), I, S.S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require all firms/companies engaged in the business of courier activities and having their offices functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of details of transactions of delivering goods having value more than Rupees Ten Thousands at the doorsteps of their clients either individually or at the business places or offices in the format 'Form CR-II' enclosed herewith. This shall further be subject to the following conditions:-

1.  Every such firm/company shall have to enroll itself by logging on to website of this Department www.dvat.gov.in at first by clicking on the relevant link on the menu. Basic information has to be filed online in Form CR-I.  A unique ID (CRID) would be generated after successful submission of information. This ID shall be used as Login ID for filing the return in Form CR-II. Password for filing CR-II for the first time would be communicated on e-mail provided by the firm/company.

2.  The return should be filed on quarterly basis in Form CR-II by 28th day of the month following the quarter to which the return pertains. To begin with, return for the first  three quarters of the current financial year (i. e. 1^st  April, 2015 to 30^th  June, 2015; 1^st  July,  2015 to 30^th September, 2015 and 1^st  October, 2015 to 31^st  December, 2015) is required to  be filed by 28^th  February, 2016. In case any discrepancy is noticed subsequently,  the details furnished in Form CR-II can be revised up to the end of the quarter following  the quarter to which the return pertains.

3.  The return should be uploaded on the above said portal of the Department by logging on to the website of the Department using the CRID and password.

4.  While filing the return in Form CR-II for a quarter, the firm/company is required to  furnish details of all such transactions where the date of delivering goods to the buyer  or consignee or the recipient falls within the said quarter, irrespective of whether or not the goods or payment were received by the said firm/company from the sender or supplier or seller etc. for making delivery during the said quarter.

5.  The details furnished in Form CR-I shall be required to be updated within 30 days in case of any change.

6.  Non Compliance of the notification would be treated as violation of the provisions of  the said Act and would be proceeded accordingly.

This notification shall come into force with immediate effect.

(S.S. Yadav)

Commissioner Value Added Tax