Regarding Form GE-II - F 3(619)/Policy/VAT/2016/1610-1623 - 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(619)/Policy/VAT/2016/1610-1623

Dated 07/03/2016

NOTIFICATION

In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act,  2004 (hereinafter referred to as the Act) and in partial modification to the notification number F3(619)/Policy/VAT/2016/1291-1304 dated 12^th  January, 2016, notification number F3(619)/Policy/VAT/2016/1437-1447 dated 11^th  February, 2016 and 3(619)/Policy/VAT/2016/1496-1506  dated 25^th  February, 2016, I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby direct that the returns in Form GE-II 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) are required to be filed by 15^th  March, 2016 and further, in view of functional difficulties reported by some Government Entities, declare the sub field 5 of field 4 in Form GE-II, which relates to description of goods purchased, to be non mandatory i.e. description of goods/items purchased is to be provided as per the convenience. It is further clarified that the data of purchases required to be provided in Form GE-II shall not include the procurements through work contract activities for which the Government Entities are required under the provisions of section 36A of the Act to issue certificate of deduction of tax at source and to file return in Form DVAT 48.

This notification shall come into force with immediate effect.

(S.S. Yadav)

 Commissioner Value Added Tax