New Composition Scheme for Restaurants and Halwais

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..... omposition Scheme under section 16(12) of the DVAT Act was recently introduced vide notification No. F.3(29)/Fin.(Rev-l)/2015-16/dsvi/93 dated 18/03/2016, wherein the registered dealers whose annual turnover is upto ₹ 50 Lakh and who make sales of cooked food, snacks, sweets, savouries, juices, aerated drinks, tea and coffee etc. (i.e. who are engaged in restaurants/halwai business) were giv .....

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..... r but also liable to pay penalty under section 86(24) for contravening the provisions of the DVAT Act. Therefore, in view of above, all Zonal Addl. Commissioner/Jt. Commissioners and also the Ward VATOs/ AVATOs are hereby directed to ensure that no such dealer (engaged in restaurant/halwai business) is continuing with composition of tax @ 1% under section 16(1) after 31st March, 2016 and if found .....

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