Optional scheme for payment of tax, penalty, interest or any other dues through e-payment for the dealers with salient features - F.7(7)/Policy-III/ VAT/2005-06/929 - Delhi Value Added Tax

No.F.7(7)/Policy-III/VAT/2005-06/929

Dated : 17-03-2008

NOTIFICATION

No.F.7(7)/Policy-III/VAT/2005-06/ : In exercise of the powers conferred under subrule (5) of Rule 31 of the Delhi Value Added Tax Rules, 2005, I, Archna Arora, Commissioner, Value Added Tax, do hereby provide a scheme for payment of tax, penalty, interest or any other dues through e-payment for the dealers, who are desirous of making payment of such dues through this scheme. Part 'C' of the challan having unique Challan Identification Number (19 digit CIN) printed at the time of making payment on internet (concerned Bank's web site) will be accepted as proof of payment for enclosing with the return for the purpose of sub-rule 3 of Rule 28 of DVAT Rules, 2005.

Following banks are ready with the facility of e-payment:-

1. HDF

2. AXIS

Dealers having bank accounts with the aforesaid banks can avail of the facility. The dealers will obtain signed and stamped copy of Part 'D' of the challan from the concerned bank for their record. The amount so deposited will, however, be credited after confirmation from Reserve Bank of India as in operation now.

Salient feature of the scheme of e-payment are enclosed at Annexure-I.

(Archna Arora)

Commissioner, Value Added Tax

No.F.7(7)/Policy-III/VAT/2005-06/930-941 Dated : 17-03-2008

 

SALIENT FEATURES OF THE ON-LINE PAYMENT SCHEME

1. Dealer can make payment of tax/interest/penalty or other dues under Delhi Value Added Tax and / or Central Sales Tax Act through Internet from anywhere and at any time.

2. Payment has to be made from saving/current account by the dealer through web site of the concerned bank.

3. User ID and Password and other information will be provided by the concerned bank.

4. Part 'C' of the challan may be printed after successful payment of the dues.

5. Check 19 digit Challan Identification Number (CIN) on the challan before printing the same.

6. Enclose Part 'C' of the challan after signing and stamping it with the return of the tax period to which the payment pertains at the time of filing the return with the Department of Trade and Taxes.

7. Check the payment so debited from the account statement after transaction.

8. Part 'D' of the challan will be sent by the concerned bank in lieu of the payment made for record after duly signing and stamping.

9. Payments made after 8.00 pm to 8.00 am next day will be accounted in the next working day's payment while payment made between 8.00 am to 8.00 pm on any working day will be accounted for the same day.

10. Payments made at any time on Sundays & holidays will be accounted in the next working day's payment.