Delhi Value Added Tax (Third Amendment) Rules, 2010 - No. F.3(27)/Fin.(T&E)/2009-10/asf/99 - Delhi Value Added Tax

Delhi Value Added Tax (Third Amendment) Rules, 2010 [TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY] GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (T E) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110002 Dated :07.05.2010 No. F.3(27)/Fin.(T E)/2009-10/asf/99.- 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 (Third Amendment) Rules, 2010 . (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of Form DVAT-16 In the Delhi Value Added Tax Rules, 2005 in form DVAT-16 , the following Annexures referred to in instruction 6 thereof, shall be added at the end, namely:- "Annexure 2A (See instruction 6) SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER (Month wise) (To be filled along with return) TIN Name of the Dealer : Address Purchase for the tax period : From ______ to ______ Summary of Purchase (As per DVAT-30) Sr. No. Month Seller's TIN Seller's Name Purchases not eligible for credit of input tax Import from outside India Inter-State purchases or stock transfers Purchases from exempted units Total purchases including tax, if any 1 2 3 4 5 6 7 8 Purchase eligible for credit of input tax Local purchases Rate of tax Input Tax paid Total purchase including tax Capital goods Others 9 10 11 12 12 Total Note : Purchases made from un-registered dealers may be reported in one row for a month. Signature of Dealer / Authorized Signatory Annexure - 2B (see instruction 6) SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER (Month-wise) (To be filled along with return) TIN Name of the Dealer: Address Sale for the tax period : From ______ to ______ Summary of Sales (As per DVAT-31) Sr. No. Month Buyer's TIN Buyer's Name Inter-state Branch / Consignment transfer Exports out of India 1 2 3 4 5 6 Inter State Sales Local Sales Sale Price (excluding CST) Central Sales Tax Total (7+8) Sale Price (excluding tax) Output Tax Total (10+11) 7 8 9 10 11 12 Total Note : Sales made to un-registered dealers may be reported in one row for a month. Signature of Dealer / Authorized Signatory" By order and in the name of the Lt. Governor of the National Capital Territory of Delhi , (Ajay Kumar Garg) Addl. Secretary (Finance / Planning)