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Extension of Amnesty Scheme till 18.02.2014 & its amendements

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..... icial gazette. 2. In the Delhi Tax Compliance Achievement Scheme, 2013 (hereinafter referred as the said Scheme) in the clause 2(1)(d)(i), for the words and figures, (1), (2) and (3) the words and figures (1), (2), (3) and (6) shall be substituted. 3. In clause 3 of the said Scheme- (a) after sub-clause (1)(iii), the following shall be inserted, namely:- Provided that wherever tax deficiency has occurred by any reason not related to turnover, the tax due will be equal to the amount of tax deficiency. (b) in sub-clause (2), after the word demand , the words, or the demand of penalty in relation to such tax dues. and at the end the sub-clause and before the explanation, the words The dealer shall however not be entitled to claim any refund by virtue of such waiver. shall be inserted. (c) In the end of part b of sub-clause (3), the following shall be inserted, namely:- or circle rate of land notified under Delhi (Prevention of Under Valuation of Instruments) Rules, 2007 as amended from time to time: Provided that where tax dues declared by an existing registered dealer pertain to excess claim of labour and services wrongly claimed in the returns, .....

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..... an unregistered dealer or the person not registered u/s 36A of the Act has made declaration referred to in sub-clause (1) of this clause, such dealer/ person shall obtain registration and pay net tax for the period from 1st day of April 2013 to the date of registration and furnish return in Form DVAT-16 or DVAT-48 , as the case may be, for that period along with proof of payment in Form DVAT-20 to the designated authority at the time of furnishing of declaration under this Scheme. Such a dealer/ person shall be eligible for immunity under clause 5 of the Scheme for late payment of such tax and non-filing of return under the Act. (c) After sub-clause (8), the following shall be inserted, namely:- (9) Commissioner, Value Added Tax may make minor modification in Form DSC-1, DSC-2 or DSC-3 not inconsistent with the scheme to facilitate online filing or otherwise by the persons to capture their specific details. 5. For sub-clause (3) of clause 5, the following sub-clause shall be substituted, namely:- (3) All statutory appeals/ revisions pending before quasi-judicial forums upto the stage of Tribunal shall be deemed to have been withdrawn once the Scheme is opted .....

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..... 3. Telephone No./Mobile No. 4. Email id 5. TIN/TAN 6. Does declaration of additional Tax details affects your turnover- .....

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..... which demand pertains Date of default Assessm ent/Asses sment Order Refer ence No./ DCR No. Amount Assessed Amount Paid Balance Payble Objecti on No./Ap peal No. (which ever is applica ble) Supreme Court/Hi gh Court/Ap pellate Tribunal/ OHA Ta X Inte Rest Ta x Inte rest Ta x Inte rest DST Act DVAT Act .....

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..... 8. Any submissions/clarifications: VERIFICATION I .(name in block letters) son/daughter of Shri .. solemnly declare that I have read and understood the Delhi Tax Compliance Achievement Scheme, 2013, and to the best of my knowledge and belief, the information given in this declaration and the enclosures accompanying it are correct and complete and the amount of tax dues and other particulars shown therein are truly stated. Signature of the declarant/authorised person with stamp Place: Date: (To be assigned by the department) Declaration No. Date Instructions: 1. The Scheme has been notified under section 107 of the DVAT Act, 2004. The provisions contained therein may be read carefully (refer www.dvat.gov.in) 2. This Form shall be submitted online on departmental website and hard copy to be submitted to the concerned designated authority or any other officer deputed for the pur .....

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