Criteria to decide whether the dealer is required to file the electronic return - F.7(7)/Policy- III/VAT/2005-06/2253 - Delhi Value Added Tax

Criteria to decide whether the dealer is required to file the electronic return

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

GOVERNMENT OF NATIONAL CAPITAL TERROTORY OF DELHI

DEPARTMENT OF TRADE AND TAXES  (POLICY - III BRANCH)

BIKRI KAR BHAWAN, I.P. EATATE, NEW DELHI - 110002

NOTIFICATION

No.F.7(7)/Policy- III/VAT/2005-06/2253

Dated:30/03/2006

In partial modification of Notification No.F.7(7)/Policy- III/VAT/2005-06/2089 dated 13/03/2006 issued from this office, it is hereby clarified that the words and figures "Assessment Year 2003-2004 or for the Assessment Year 2004-2005" may be read as "Assessment Year 2003-2004" i.e. the tax deposited by a dealer during the assessment year 2004-2005 shall not constitute a criteria to decide whether the dealer is required to file the electronic return.

(R. K. VERMA)

COMMISSIONER (VALUE ADDED TAX)