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 NATIONALCAPITALTERRITORY 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

CapitalTerritory of Delhi,

(Ajay Kumar Garg)

Addl. Secretary (Finance / Planning)