Amends Delhi value Added Tax Rules, 2005 - F. 3(77)/Fin. (T&E)/2005-2006/1538 kha - Delhi Value Added Tax

Amends Delhi value Added Tax Rules, 2005

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE-EXTRAORDINARY)

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (TAXES & ESTABLISHMENT) DEPARTMENT DELHI

SACHIVALAYA, I.P.ESTATE: NEW DELHI-02

No. F. 3(77)/Fin. (T&E)/2005-2006/1538 kha

Dated: 17/03/06

NOTIFICATION

No. F. 3(77)/Fin. (T&E)/2005-2006/ - 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 to further 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, 2006

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

2. Amendment of rule 35 - In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in rule 35, for sub rules (1) and (2) the following shall respectively be substituted, namely:-

"(1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth Schedule of the Act (in this rule called "the organization") may apply for the refund of tax borne by it or by a qualified person as defined in sub rule (6) on the purchase of goods once in every quarter, if-

(a) the goods were purchased by the organization or the qualified person from a registered dealer against a tax invoice and the sale price of the goods covered in each single tax invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount as may be notified by the commissioner;

(b) the goods purchased are for the uses specified in the Sixth Schedule in respect of the particular organization;

(c) such other restrictions or conditions as may be notified by the Commissioner have been satisfied.

(2) An application for refund under section 41 shall be made by the organization on behalf of itself and every qualified person attached to the organization in  Form DVAT 23 with in a period of twenty eight days from the end of the relevant quarter covering all purchases made against tax invoices in that quarter.

Explanation - For the purpose of this rule, the organisation shall be deemed to be an agent duly authorized by all qualified persons attached to the organisation to make such a claim."

3. In the principal Rules in rule 67, for the title and sub-rule (1), the following shall be substituted, namely:-

"67. Other returns and additional information for proper administration of the Act. -   (1) Every dealer effecting sale or purchase or branch transfer in the course of inter state trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT- 51 with in three months after the end of each quarter:

Provided that for the transactions prior to 1^st October, 2005, such reconciliation return in Form DVAT-51 shall be furnished by 31^st December, 2006."

4. In the principal Rules, in the Forms appended thereto for the Form DVAT-51, the following shall be substituted, namely:-

 

"Department of Trade and Taxes

Government of NCT of Delhi

 

Form DVAT 51

[See rule 67]

 

Quarterly Return statement of Exports/Inter-State Sales/Branch Transfer etc. for the quarter______________________________________________

1. Full Name of Dealer          _______________________________________________

2. Registration Number____________________________________________

3.TotalInter-state sales (including branch transfers)made during the year

            -Made against Forms

            -Made without Forms

 

4.         C/D forms

	Sale against C/D forms claimed in the returns (Rs.)	Sale mentioned in (a) for which C/D forms are attached (Rs.)	CST payable due to difference in (a) and (b)	Interest payable
	(a)	(b)	©	(d)
Total	----------------	------------------	------------------	------------------

 

5. E1/E2 forms

	Sale against C+E1/E2 forms claimed in the returns (Rs.)	Sale mentioned in (a) for which C+E1/E2 forms are attached (Rs.)	Sales mentioned in (a) for which only C forms are attached (Rs)	Others (Rs)	CST payable on © and (d) sales	Interest payable
	(a)	(b)	©	(d)	(e)	(f)
Total	-------------	--------------	------------	--------	------------	-----------

6. F forms

	Transfer against F forms claimed in the returns(Rs.)	Transfer mentioned in (a) for which F forms are attached (Rs)	CST payable due to difference in (a) and (b)	Interest payable
	(a)	(b)	©	(d)
Total	----------------	------------------	------------------	-----------------

 

7. H forms

	Sale against H forms claimed in the returns(Rs.)	Sale mentioned in (a) for which H forms are attached (Rs.)	CST payable due to difference in (a) and (b)	Interest payable
	(a)	(b)	©	(d)
Total	----------------	------------------	------------------	-----------------

 

8. I forms

	Sale against I forms claimed in the returns (Rs.)	Sale mentioned in (a) for which I forms are attached (Rs.)	CST payable due to difference in (a) and (b)	Interest payable
	(a)	(b)	©	(d)
Total	----------------	------------------	------------------	-----------------

 

9. J forms

	Sale against J forms claimed in the returns (Rs.)	Sale mentioned in (a) for which J forms are attached (Rs.)	CST payable due to difference in (a) and (b)	Interest payable
	(a)	(b)	©	(d)
Total	----------------	------------------	------------------	-----------------

 

10. Grand Total

Balance CST payable	Interest Payable
4(c)+5(e)+6(c)+7(c)+8(c)+9(c)	4(d)+5(f)+6(d)+7(d)+8(d)+9(d)
[4(d)+5(d)+6(d)+7(d)+8(d)+9(d)]
----------------------------------------------------------------------------------------------------

 

11. Details of C/D forms submitted

State of issue	Registration Number of purchaser	Form Number/Series Number		Amount of Value Added(Rs.)
--------------	---------------	-------------------		-----------------
--------------	------------------	------------------		-----------------
			Total	----------------

12. Details of E1/E2 forms submitted

State of issue	Registration Number of purchaser	C Form Number/ Series Number	E1/E2 Form Number/Series Number		Amount of Value Added(Rs.)
---------	----------------	-------------	------------------		--------------
---------	-----------------	-------------	------------------	Total	--------------

 

13. Details of F forms submitted

State of issue	Registration Number of purchaser	Form Number/Series Number		Amount of Value Added(Rs.)
--------------	---------------	-------------------		-----------------
--------------	------------------	------------------		-----------------
			Total	----------------

 

14. Details of H forms submitted

State of issue	Registration Number of purchaser	Form Number/Series Number		Amount of Value Added(Rs.)
--------------	---------------	-------------------		-----------------
--------------	------------------	------------------		-----------------
			Total	----------------

 

15. Details of I forms submitted

State of issue	Registration Number of purchaser	Form Number/Series Number		Amount of Value Added(Rs.)
--------------	---------------	-------------------		-----------------
--------------	------------------	------------------		-----------------
			Total	----------------

 

16. Details of J forms submitted

State of issue	Registration Number of purchaser	Form Number/Series Number		Amount of Value Added(Rs.)
--------------	---------------	-------------------		-----------------
--------------	------------------	------------------		-----------------
			Total	----------------

 

17. Verification

 

I/We ________________ hereby solemnly affirm and declare that the information given in this form and its attachments (in any) is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from.

 

Signature of authorized signatory           _______________________________

Name                                                   _______________________________

Place                                                    _______________________________

Date                                                     _______________________________

 

By order and in the name of the

Lt. Governor of the National

Capital territory of Delhi

 

(Daljit Singh)

DY. SECRETARY, FINANCE (T&E)