Delhi VAT (Amendment) Rules, 2012 – Insertion of 6A, 7, 7A, 42A and amendment of Form DVAT 16, 17, 20, 30 and 31. - 3(23)/Fin(Rev-I)/2011-12/DSIII/68 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE

EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE : NEW DELHI-110002

No.F.3(23)/Fin(Rev-I)/2011-12/DSIII/68                                                                                                                                                                                                 Dated : 27.01.2012

NOTIFICATION

No.F.3(23)/Fin(Rev-I)/2011-12/ - 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, 2012.

(2) They shall come into force on the date of their publication in Delhi Gazette.

2. Amendment of rule 6A

In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), sub-rule (1) of rule 6A shall be omitted.

3. Amendment of rule 7

In the principal Rules, in rule 7, in sub-rule (1), the clause (e), shall be omitted.

4. Amendment of rule 7A

In the principal Rules, in rule 7A, in the first proviso, in clause (iv), for the figure and word “4 percent”, the figure and word “5 percent” shall be substituted.

5. Insertion of new rule 42A

In the principal Rules, after rule 42, the following rule shall be inserted, namely:-

“42A Gross turnover limit for accounts to be audited A dealer whose gross turnover in a year exceeds the prescribed limit as fixed for the purpose, under section 44AB of the Income Tax Act, 1961 as amended from time to time or any other law substituting the Act, he shall get his accounts of such year audited by an accountant, as per the provisions of section 49.”

6. Amendment of Form DVAT 16

In the principal Rules, in Form DVAT 16

(i) in row R6, after sub-row R6.2(8), the following shall be inserted, namely:-

“

R6.2(9) Purchases from Unregistered dealers

(ii) in the Annexure, in row A3, “sub-row A3.17 and sub-row A3.18” shall be omitted.

(iii) for Annexure 2A and Annexure 2B, the following shall be substituted, namely:-

“Annexure - 2A

(See instruction 6)

SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER

(Month wise)

(To be filed along with return)

TIN :                                                                                                                       Name of the Dealer :

Address :                                                                                                             Purchase for the tax period : From ______ to ______

Summary of Purchase (As per DVAT-30)

(All amounts in Rupees)

S. No.	Month & Year	Seller’s TIN	Seller’s Name
1	2	3	4

Purchase not eligible for credit of Input Tax
Import from Outside India	High Sea Purchase	Purchase From exempted units	Purchase From Unregistered Dealer/Composition Dealer/Non-creditable goods/against Retail Invoices	Purchase of Tax Exempted Goods	Capital Goods
5	6	7	8	9	10

Purchase not eligible for credit of Input Tax
Inter-State Purchase/Stock Transfer
Inter State Purchase			Stock Transfer
C-Form	H-Form	C/E1/E2 Form	None	Branch Transfer	Consignment Transfer
11	12	13	14	15	16

Purchase Eligible for Credit of Input Tax
Capital Goods
Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase Including Tax
17	18	19	20

Purchase Eligible for Credit of Input Tax
Others
Type of Purchase	Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase (Including Tax)
Purchase of Goods/Work Contract
21	22	23	24	25

• Data in respect of unregistered dealers may be consolidated tax rate wise for each month

Signature of Dealer /

Authorized Signatory

Annexure - 2B

(See instruction 6)

SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER

(Month wise)

(To be filed along with return)

TIN :                                                                                                                                                                       Name of the Dealer:

Address :                                                                                                                                                             Sale for the tax period : From ______ to ______

Summary of Sales (As per DVAT-31)

(All amounts in Rupees)

S. No.	Month & Year	Buyer’s TIN	Buyer’s Name	Inter-state Branch / Consignment Transfer	Export out of India	High Sea Sales
1	2	3	4	5	6	7

Interstate Sales
Goods Type	Form C/H/I/J/E1/E2	Rate of Tax	Sales Price (Excluding CST)	Central Sales Tax	Total
8	9	10	11	12	13

Local Sales

Type of Sale	Rate of Tax	Sales Price (Excluding VAT)	Output Tax
Sale of Goods/Works Contract
14	15	16	17

• Data in respect of unregistered dealers may be consolidated tax rate wise for each month

Signature of Dealer /

Authorized Signatory”

7. Amendment of Form DVAT 17

In the principal Rules, in Form DVAT 17, the following footnote shall be inserted in the end, namely:-

“Note:- Attach copy of month wise summary of purchase register maintained in Form DVAT-30 in the format appended at Annexure.

Annexure

SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER

(Month wise)

(To be filed along with return)

TIN :                                                                                                                                                                       Name of the Dealer :

Address :                                                                                                                                                             Purchase for the tax period : From ______ to ______

Summary of Purchase (As per DVAT-30)

(All amounts in Rupees)

S. No.	Month & Year	Seller’s TIN	Seller’s Name
1	2	3	4

Purchase not eligible for credit of Input Tax
Import from Outside India	High Sea Purchase	Purchase from Exempted units	Purchase From Unregistered Dealer/Composition Dealer/Non-creditable goods/against Retail Invoices	Purchase of Tax Exempted Goods	Capital Goods
5	6	7	8	9	10

Purchase not eligible for credit of Input Tax
Inter-State Purchase/Stock Transfer
Inter State Purchase			Stock Transfer
C-Form	H-Form	C/E1/E2 Form	None	Branch Transfer	Consignment Transfer
11	12	13	14	15	16

Purchase Eligible for Credit of Input Tax
Capital Goods
Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase  (Including Tax)
17	18	19	20

Purchase Eligible for Credit of Input Tax
Others
Type of Purchase	Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase Including Tax
Purchase of Goods/Work Contract
21	22	23	24	25

• Data in respect of unregistered dealers may be consolidated tax rate wise for each month

Signature of Dealer /

Authorized Signatory”

8. Amendment of Form DVAT 20

In the principal Rules, in Form DVAT 20

(i) for row 1, the following shall be substituted, namely:-

“ 1. Registration No. (TIN/TAN) ”

(ii) in row 4, in sub-row (v), in column 1, for the word “Others”, the words “TDS/Others” shall be substituted.

9. Substitution of Form DVAT 30 and Form DVAT 31

In the principal Rules, for Form DVAT 30 and Form DVAT 31, the following shall be substituted, namely:-

Department of Trade & Taxes

Government of NCT of Delhi

Form DVAT 30

[See Rule 42]

Specimen of Purchase / Inward Branch transfer Register

Registration Number:_________________

Name of dealer: __________________                                                              Purchases for the tax period

From (dd/mm/yy) __________                                               To (dd/mm/yy) _________

Address: _________________________

__________________________                                           Method of accounting: Cash / Accrual

Details of Purchases

(All amounts in Rupees)

Date of purchase (dd/mm/yy)	Invoice / Debit Note / Credit Note No.	Seller’s TIN	Seller’s Name
1	2	3	4
Total

Purchase not eligible for credit of Input Tax
Import from Outside India	High Sea Purchase	Purchase from exempted units	Purchase From Unregistered Dealer/Composition Dealer/Non-creditable goods/against Retail Invoices	Purchase of Tax Exempted Goods	Capital Goods
5	6	7	8	9	10

Purchase not eligible for credit of Input Tax
Inter-State Purchase/Stock Transfer
Inter State Purchase			Stock Transfer
C-Form	H-Form	C/E1/E2 Form	None	Branch Transfer	Consignment Transfer
11	12	13	14	15	16

Purchase Eligible for Credit of Input Tax
Capital Goods
Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase (Including Tax)
17	18	19	20

Purchase Eligible for Credit of Input Tax
Others
Type of Purchase	Purchase Amount	Rate of Tax	Input Tax Paid	Total Purchase Including Tax
Purchase of Goods/Work Contract
21	22	23	24	25

Note : The entries of the Debit/Credit note Nos. in the 2nd column of the table are to made showing + / - sign specifically, as the case may be.

Department of Trade & Taxes

Government of NCT of Delhi

Form DVAT 31

[See Rule 42]

Specimen of Sales / outward Branch Transfer Register

Registration Number:_________________

Name of dealer: __________________                                                                                              Sales for the tax period

From (dd/mm/yy) __________                                                               To (dd/mm/yy) _________

Address: _________________________

__________________________ Method of accounting: Cash / Accrual

Details of Sales

(All amounts in Rupees)

Details of Tax/Retail Invoice/Delivery Note/Debit & Credit Note				Inter-state Branch / Consignment Transfer	Export Out of India	High Sea Sales
Date of sale/transfer (dd/mm/yy)	Invoice / Delivery Note / Credit Note no.	Buyer’s Name	Buyer’s TIN
1	2	3	4	5	6	7
				Total

Interstate Sales
Goods Type Capital Goods / Others	Form No. (C/H/I/J/E1/E2)	Rate of Tax	Sale Price (Excluding CST)	Central Sales Tax	Total
8	9	10	11	12	13

Local Sales
Type of Sale	Rate of Tax	Sale Price (Excluding VAT)	Output Tax
Sale of Goods / Works Contract
14	15	16	17

NB – Entries of Debit/Credit note in col. 2 may be made with proper sign ( + / - ) as the case may be.”

By order and in the name of

the Lt. Governor

of the National Capital Territory of Delhi,

(S. K. Kamra)

Dy. Secretary-III (Finance)