Delhi Value Added Tax (Amendment) Rules, 2010

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..... alue 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, 2010. (2) They shall come into force on the date of notification in Delhi .....

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..... e words "other deduction claimed be inserted; (iii) after entries in row R 6.2, the following rows shall be inserted namely:- "R 6.2(1) Goods taxable at 1% R 6.2(2) Goods taxable at 4% R 6.2(3) Goods taxable at 5% R 6.2(4) Goods taxable at 12.5% R 6.2(5) Goods taxable at 20% R 6.2(6) Works Contract taxable at 4% R 6.2(7) Works Contract taxable at 12.5% R 6.2(8) Exempted purchase" (iv) Fo .....

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..... onth-wise. 8. Works Contractors should report gross sale turnover during the tax period including labour, services and consumable in the return and claim exemption for service charges etc. by mentioning it under item R 5.7." 4. In the Principal Rules, in the Form DVAT-16 appended, in Annexure after row A 3.14, following rows shall he inserted, namely:- "3.15 Reduction in Input Tax Credit due to .....

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