Due date for opting for composition scheme extended to 25th July, 2005 - F.101(337)/2005-Fin.(A/Cs)/1836 - Delhi Value Added Tax

Due date for opting for composition scheme extended to 25^th July, 2005

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

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

No.F.101(337)/2005-Fin.(A/Cs)/1836

Dated: 08.07. 2005

NOTIFICATION

No.F.101(337)/2005-Fin.(A/Cs)/1836 - In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lieutenant Governor of the National Capital Territory of Delhi, hereby makes the following rules to further amend the Delhi Value Added Tax Rules, 2005, namely:- 

RULES

1. Short Title.                

These rules may be called the Delhi Value Added Tax (Second Amendment) Rules, 2005

2.  Amendment of rule 5 

In the Delhi Value Added Tax Rules, 2005, in rule

(a)  the proviso below sub-rule (2) shall be omitted;

(b)  for sub-rule (3), the following shall be substituted namely: -

"(3) A person who is eligible under sub-section (3) of section 16 and elects to pay tax under sub-section (1) of section 16 shall, on or before 25^th July of the year of the commencement of the Act, file an application in Form DVAT-02, specifying his intention to pay tax under section 16 and give particulars of trading stock, raw material, packaging material and finished goods held on the date of commencement of the Act and on which he is liable to pay tax under sub section  (6) of section 16."

By order and in the name of the

Lieutenant Governor of the National

Capital Territory of Delhi

 

(T.S.SETHI)

UNDER SECRETARY FINANCE (ACCOUNTS)

 

Notes : 

1.  Due date for opting for composition scheme extended to 25^th July, 2005.