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TMI BlogGuidelines for processing of refund applicationsX X X X Extracts X X X X X X X X Extracts X X X X ..... is allowed. At the same time, it may also be ensured that there is no undue harassment to the dealers who are genuinely claiming refund(s). 2. The Section 38, 39, 41 of Delhi Value Added Tax (DVAT) Act, 2004 and Rules 34 35 of DVAT Rules, 2005 deal with release of refund claimed by dealers filed in different Forms, namely; DVAT 16, DVAT 16A, and DVAT 17 as prescribed under the DVAT Act/Rules. 3. The DVAT Act, 2004, provides that the refund application/claim must be disposed of within one month in case of monthly dealers and within two months for other dealers unless proceeding u/s 58 and 59 of the said Act have been initiated. 4. In order to streamline the procedure and to bring uniformity in dealing with such applications, the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with Form DVAT-51 may be checked with corresponding return(s) keeping in view the dates prescribed for submission of Statutory Forms. In case date(s) of filing such forms have already expired, the demand may be created in case of shortfall as per provisions of Rule 4 of CST (Delhi) Rules, 2005. The Statutory forms may be verified through TINXSYS system wherever possible. vii) Export transactions may be verified invariably by examining bill of lading /airway bill / purchase orders from foreign buyer / custom clearance certificate / bank realization certificate (BRC) in addition to DVAT 30/31. vii) Findings of Audit / Enforcement Wing may also be kept in view while processing refund for a tax period. ix) Branch transfer/consignment t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade and Tax, New Delhi. 6. Assistant Director (R S), R S Branch, Department of Trade and Tax, New Delhi. 7. President, Value Added Tax/Sales Tax Bar Association, New Delhi. 8. Guard File. (Rajender Kumar) Value Added Tax Officer (Policy) OFFICE OF THE VALUE ADDED TAX OFFICER: WARD NO.___________ DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI VYAPAR BHAWAN, I.P. ESTATE NEW DELHI - 110 002 (1) May kindly see the monthly/quarterly/half-yearly/annually return (Form DVAT-16, DVAT-16A, DVAT-17) for the Tax period from . to placed opposite in the file, received from M/s . ... having Tin ... filed on (2) This return is filed by the dealer in time/la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. v. . .. The DVAT 30 and 31 have been checked and it has been found that they have been filing the returns regularly as well as depositing the VAT and their profiles are attached. The refund in question has resulted on account of following reasons, keeping in view the previous returns. 1. Export Sale. 2. Central Sale. 3. .Excess Local Purchase as compared to Sale. 4. 5. In view of the above, it is submitted that there is No dues/dues of Rs. ................ under Local/Central Act for the year pending against the dealer and nothing found adverse as per available record in the ward. (6) Reconciliation of DVAT-51 (Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. . (ii) Total Tax Credit Rs. . (iii) Tax payable/Refundable [ii-i] Rs. . (iv) Adjustment against liability under CST Rs. . (v) Refund Claimed [iii-iv] Rs. . (vi) Tax if Payable Rs. . (vii) Interest if Payable Rs. . (viii) Penalty if Payable Rs. . (ix) TDS if deducted at source Rs. . (x) Total Amount Refundable [v-vi-vii-viii+ix] Rs. . (7) Status of return All returns since_________ as prescribed have been filed by the dealer. None is late/are late for which penalty u/s 86( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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