Delhi Value Added Tax (Amendment) Rules, 2016

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..... conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the L . Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:- RULES 1. Short title and commencement.- (1) Those rules may be called the Delhi Value Added Tax (Amendment) Rules, 2016. (2) They shall come into f .....

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..... to unregistered dealers/persons, wherever these details have been obtained by the seller in compliance to the provisions under the Income Tax Act, 1961. Similarly, the unique ID (i.e. GEID) allocated to Government Departments/organizations is required to be mentioned in respect of sales made to Government Departments/organizations. Further, the sale detail of goods sold to Embassies/Organizations .....

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..... nd before column 6, the following columns shall be Inserted, namely:- " Description of goods/items Goods Item code 5A 5B "; and (iii) for the footnote appended to the Table, the following footnote shall be substituted, namely:- "Note :- Data In respect of sales to unregistered dealers (except where PAN of buyer is obtained) may be consolidated tax rate wise for each Quarter. D .....

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..... provisions under the income Tax Act, 1961. Similarly, the unique ID (i.e. GEID) allocated to Government Departments/organizations is required to be mentioned In respect of sates made to Government Departments/organizations. "; (b) In Annexure 2A, in the Table, after column 5 and before column 6, the following columns shall be inserted, namely:- " Description of goods/items Goods Item c .....

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..... the title row, for the title In column 3, the following title shall be substituted, namely :- "Buyer's TIN/Embassy/Organisation Regn. No./PAN/GEID"; and (b) after column 5 and before column 6, the following columns shall be inserted, namely: " Description of goods/items Goods Item code 5A 5B "; By order and in the name of the Lt. Governor of the National Capital Ter .....

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