Citizen Charter Tax Department

8/18/2019 Citizen Charter Tax Department

1/27


2/27

INDE-

S. CONTENTS PAGE

No. No.

1. Delhi Value Added Tax (DVAT) Act, 2004 – Salient Features 2

2. Some asic !once"ts #or calculation o# DVAT $

$. %e&istration under DVAT Act $

4. Amendment o# %e&istration !erti#icate '

'. Dere&istrationcancellation o# %e&istration '

*. %e&istration o# a !asual Trader '

+. %ates o# tax under DVAT Act *

. Tax -noice *

/. Schedule #or #ilin& returns (DVAT1*) /

10. %eised %eturn 10

11. %e#und 10

12 S"ecial transactions 11

1$. Tax Deduction at Source (TDS) 12

14. !om"osite Scheme 1$

1' Tax aers Serice 14

1* e !ustomers Serices (!S) 3nit 1'

1+ S"ecial one (S) 1'

1 567%T-87%T !ell (56-8 !ell) 1*

1/ !entrali9ed %e&istration !ell 1*

20 !entrali9ed Form !ell 1*

21 :ote on the Delhi (%i&ht o# !iti9en to time ;ound delier o# 1+serices Act, 2011

22


3/27

/R TT+ '/TTING 'E'E IR3T

/R E33AGE+ "A/E ADDED TA- I3 4/R NE4 R 4/R CIT4

/R I33IN+

> A courteous, hel"#ul and citi9en#riendl attitude to?ards "eo"le.

> Sustained e##orts to im"roe the standards and @ualit o# serice

> To see coo"eration o# citi9ens #or o;edience and im"lementation o# the la?s.

/R "I3IN+ $HAGIDARI+

> B73% TA6 87:5B !7:T%-3T5S T7 TC5


4/27

• Net Tax 5!f pos!t!ve6 9 Tax pa#a*le

58tp8t(Inp8t6

• Net Tax 5!f ne,at!ve6 9TaxRef8nda*le

All interstate transactions are &oerned ; the !entral Sales Tax (!ST) Act,1/'*. Bou can o##set our !ST lia;ilit a&ainst excess tax credit aaila;le underDVAT.

2. 3ome *as!: :on:epts for :al:8lat!on of D"AT

> 7ut"ut Tax is the tax ou char&e on sales.

> G-n"ut TaxG is the tax (DVAT) "aid on our "urchases o# ;usiness in"uts. Tax "aa;le is out"ut tax reduced ; in"ut tax.

> hen ou do not #ile a "ro"er return ?ithin the due dates, our tax lia;ilit isassessed ; de#ault assessment .

;. Re,!strat!on 8nder D"AT A:t

;.1Comp8lsor# !f+ (

> Bour turnoer in the current ear exceeds %s. 10 lahs (manu#acturer, traders,?ors contractor, hire"urchase ;usiness etc.) H or

> Bou mae an interstate saleH or

> Bou mae interstate "urchases #or resale in Delhi

> Bou can also a""l oluntaril #or re&istration een i# our turnoer is ;elo?%s. 10 lahs.

> A sin&le re&istration is enou&h #or hain& more than one "lace o# ;usiness inDelhi.

;.2Ho% to Re,!ster<

> A""l in Form DVAT 04 #or re&istration under DVAT Act ?ith the "rescri;ed#ee o# %s. '00 and a securit o# %s. 1 lah. Fee is "aa;le in the #orm o# court#ee stam"s. -# re&istration under !entral Sales Tax is also re@uired, a""l inForm IAJ also,?ith the #ee o# %s.2' in the #orm o# court #ee stam"s.

;


5/27

> The securit amount can ;e reduced ; a maximum o# %s. '0,000 i# oucan "roide certain documents alon&?ith DVAT 04. The securit amount isreduced to the extent o# amount mentioned a&ainst each head allo?ed #orarious documents is as #ollo?sE

> !o" o# last "aid electricit ;ill(the ;ill should ;e in the name o# the ;usiness and #or the address s"eci#ied as the main "lace o# ;usiness in there&istration #orm) %s. 10,000.

> !o" o# last "aid tele"hone ;ill( the ;ill should ;e in the name o# the ;usiness and #or the address s"eci#ied as the main "lace o# ;usiness in there&istration #orm) %s. '000

> -ncome Tax A:, %s. 10,000

> roo# o# o?nershi" o# "rinci"al "lace o# ;usiness namel sale deed&i#tdeed"artition deed dul re&istered ?ith the o##ice o# Su;re&istrarconcerned %s. $0,000

> roo# o# o?nershi" o# residential "ro"ert ; "ro"rietormana&in& "artnersnamel sale deed&i#t deed"artition deed dul re&istered ?ith the o##ice o#Su;re&istrar concerned %s. 20,000 and

> A notari9ed co" o# the "ass"ort o# "ro"rietormana&in& "artner ormana&in& director%s. 10,000.

> %emainin& securit ma ;e in #orm o# cash (to ;e de"osited in noti#ied ;an), FD%, an Bou are automaticall re&istered ?ithin 1' das o# su;mittin& DVAT 04and a Tax "aer -denti#ication :um;er (T-:) ?ill ;e issued, to ou. ThisT-: ?ill ;e common #or ;oth DVAT as ?ell as !ST Act.

> -# an discre"anc is #ound in our a""lication or documents su;mittedalon& ?ith it, a sho? cause notice in the #orm o# DVAT0' is issued ?ithin1' das and re"l o# the same has to ;e su;mitted ?ithin 1' das o# issue o#such notice.

> -# ou #ail to re"l to the said notice or the re"l is #ound not to ;esatis#actor, our a""lication ma ;e reKected and the same ?ill ;ecommunicated to ou in the #orm o# %eKection 7rder.

;.;R!,ts and D8t!es of a Re,!stered Dealer

> To collect tax throu&h a "ro"er inoice and "a to usE

> To claim in"ut tax creditH

> To #ile "eriodic returnsH and> To "re"are and maintain "ro"er records and ;oos o# accounts.

7


6/27

7. or Amendment of Re,!strat!on Cert!f!:ate

A""l ?ithin one month in Form D"AT 0= i# ouE

• Sell our ;usiness or an "art o# itH

• !han&e our "lace o# ;usiness, ?arehouse or o"en a ne? "lace o# ;usiness orclose the ;usiness #or a "eriod o# more than one month.

• !han&e the name, stle, constitution or nature o# our ;usiness and #irmcom"an.

>. De(re,!strat!on?Can:ellat!on of Re,!strat!on

A""l in Form D"AT 0@ ?ithin $0 das #rom the daE

> Bou cease to carr on an actiit ?hich entitled ou to ;e re&istered as adealer under the DVAT ActH

> Bour #irm or Association o# "ersons is dissoledE

> Bou cease to ;e lia;le to "a tax under the DVAT ActE or

> 7?ner o# a "ro"rietorshi" ;usiness dies, leain& no successor

A#ter cancellationdere&istration ou ?ill hae to "a tax on the stoc in hand

on the date o# dere&istration as "er the DVAT Act, 2004.

. Re,!strat!on of a Cas8al Trader

-# ou mae sales on an occasional ;asis e.&., durin& an exhi;ition or at theTrade Fair, ou ?ould need to a""l #or re&istration as a !asual Dealer.

As a casual dealer, ou need to a""l #or re&istration in Form D"AT 07 A atleast three das "rior to the commencement o# ;usiness actiities in Delhi. Bou needto re&ister and account #or DVAT re&ardless o# the olume o# our turnoer. Bou ma

;e ased to de"osit securit in the #orm o# ;an dra#t as ma ;e #ixed ; us ?hich ?ill

not exceed the estimated lia;ilit to "a tax #or seen das or #or a lesser "eriod #or?hich ou are conductin& our ;usiness.

A :as8al trader+

> 8ust "a tax dail on the sales made on the "reious da

> 8ust su;mit a DVAT tax return in Form DVAT 1* A a#ter conclusion o# total ;usiness in Delhi.

>


7/27

> !annot issue an tax inoice.

> ill ;e re#unded the ;alance amount o# securit, a#ter adKustin& an tax or dues "aa;le.

=. Rates of tax 8nder D"AT A:t

The DVAT Act "rescri;es the #ollo?in& rates o# tax on di##erent t"es o#

&oodsE

a) 1L %ateE


8/27


9/27

> indiidual "re"rinted num;er and date o# issue o# inoice, descri"tion,@uantit, olume and alue o# &oods and tax char&edH and> si&nature o# dealer or hisher authori9ed re"resentatie.

B.2 D8pl!:ate and 'roforma Tax Invo!:es

-# the ;uer claims to hae lost his ori&inal tax inoice, a#ter the com"letion o#

certain "rescri;ed #ormalties ou ma issue him a co" clearl mared as a

Gdu"licateG. Bou ma issue a com"uter "rinted inoice su;Kect to the #ollo?in&E

> 8aintain a seriali9ed num;er #or all inoices, and

> %etain the du"licate co".

Bou ma also use the #ormat o# tax inoice #or issuin& ro#orma inoices.Co?eer these should ;e clearl mared 'roforma !nvo!:e not val!d for tax:red!t.

B.; Reta!l Invo!:e

A retail inoice is issued ; re&istered dealer each transaction o# sale exceedin&

#or %s. 2' in cases other than ?here a tax inoice is not issued.

B.7 A Reta!l Invo!:e so8ld :onta!n+

a. The ?ords G%etail -noice or !ash 8emorandum or ill in a "rominent "lace.

;. The name address and T-:re&istration num;er o# the sellin& dealer.

c. -n case o# interstate sales, the name , address and T-:re&istrationnum;er o# the "urchasin& dealer and t"e o# statutor #orm a&ainst

?hich the sale has ;een made.d. An -ndiidual "re"rinted seriali9ed num;er and date o# issue o# the

retail inoice.

e. Descri"tion, @uantit, olume and alue o# &oods sold se"aratel and

serices "roided the amount o# tax char&ed thereon indicated .

#. The Si&nature o# the dealer or o# the re"resentatie authori9ed ; him.

=


10/27

B.> )e tr8st #o8

Bour return is sel#assessment o# our tax lia;ilit under DVAT Act, 2004.

B. Ho% and %ere dealers so8ld pa# tax

Bou ma "a the tax, to&ether ?ith an interest, "enalt or an other amountdue #rom ou in ru"ees throu&h electronic mode o# "ament #rom the e"ament

"ortals o# the #ollo?in& authori9ed ;ansE

(i) CDF! an (ii) Axis an (iii) State an o# -ndia (i) -!-!- an () -D- an

(i) unKa; :ational an. (ii) !anara an (iii) an o# aroda (ix) -ndian 7erseas

an (x) 3nion an o# -ndia (xi) 3!7 an (xii) !entral an o# -ndia(xiii)

!or"oration an (xi) -ndian an (x) unKa; M Sind an (xi) 8aharashtra an (xii) Dena an (xiii) an o# -ndia (xix) ota 8ahindra an or an other ;an

authori9ed ; the de"artment.

7% at a Delhi ;ranch o# Reserve $an of Ind!a.

Such amounts ma ;e "aid ; ?a o# a tax de"osit challan (Form D"AT 206.

B


11/27

@. 3:ed8le for f!l!n, #o8r ret8rn 5D"AT(16


12/27

10.Rev!sed Ret8rn

%eised returns can ;e #iled #or correction o# mistaes or errors in DVAT1* ?ith in the

ear #ollo?in& the ear o# such tax "eriod.

10.1Ann8al Re:on:!l!at!on 3tatement 5D"AT >16

-n additions to the "eriodic #ilin& o# !ST %eturn, %econciliation Statement inForm DVAT'1 must also ;e su;mitted. The !ST %econciliation Statement is to ;esu;mitted ?ithin $ months o# the end o# the releant @uarter.

All statutor declaration #orms such as Form !, Form 51, Form 5-- and Form

F etc on ?hich concessional rate o# !ST ?as aailed, ?ill hae to ;e su;mitted alon&?ith the %econciliation Statement in su""ort o# such concessional rate and starin& #ormthe ear 20121$ it is mandator to #ile on line return in !D1.

The %econciliation Statement sees to consolidate and reconcile all the details inrelation to the !ST that ?ere re"orted ; the dealer.

11. Ref8nd 9 Inp8t Tax Cred!t 5ITC6 ( 8tp8t Tax5T6 %ere ITC ex:eeds T.

Bou ma elect toE

> tae the re#undH or

> carr #or?ard the amount to the next tax "eriod as a tax credit.

-# ou choose to tae the re#und, ?e ?ill "a the re#und ?ithin one month o# our #ilin& the return or main& the claim in case o# monthl return #ilers and ?ithin t?omonths in case o# @uarterl return #ilers, ;ut #or calculatin& the a;oe "rescri;ed "eriodo# one month or t?o month, the time taen ; the dealer #or #urnishin& securit,in#ormation s '/ return s 2* and 2+ or the central declaration #orm or certi#icate shall ;e excluded, unless it is ?ithheld #or reasons ?hich shall ;e intimated to ou.

11.1 anner !n %!: a Cla!m of Ref8nd !s to *e made

> Bour return in #orm D"AT 1 is also the claim #or re#und. 7ther claims ma ;e made in #orm D"AT 21.

> A claim #or re#und ; an em;ass, consular o##ice or other or&ani9ationre#erred to in the Sixth Schedule a""ended to the DVAT Act has to ;e made inForm D"AT 2; on a @uarterl ;asis. -t should ;e accom"anied ; a =etter o#Authorit.

> %e#und is released ; a re#und order in Form D"AT 22. The re#und amount istrans#erred electronicall to our ;an account that ou hae intimated to us.


13/27

10


14/27

3e:8r!t# for Ref8nd ma ;e ased #rom ou #or an amount not exceedin& theamount o# re#und to ;e &ranted ; issuin& a notice in Form D"AT 21A.

12.3'ECIA TRAN3ACTIN3

12.13e:ond Hand Goods

Second hand &oods are also taxa;le in caseE

> -# ou are a re&istered dealer and sell secondhand &oods.

> -# ou "urchase the &oods #rom a resident seller ?ho is not re&istered underDVAT Act.

> -# ou "urchase the &oods either as tradin& stoc #or resale in an unmodi#ied

#orm or other?ise or as ra? material #or incor"oration or diision into tradin&stoc.

> Bou hae ade@uate "roo# o# the amount "aid #or the &oodsH

The re&istered dealer dealin& in second hand &oods is also entitled to a taxcredit #or the "ur"ose o# Section / o# DVAT Act o# the least o# E

> the in"ut tax ;orne ; the resident seller ?hen he "urchased the &oodsH

> the tax #raction o# the ori&inal cost o# the &oods to the resident sellerH

> the tax #raction o# the #air maret alue o# the &oods at the time o# their "urchase ; the re&istered dealerH or the tax #raction o# the consideration "aid ; the re&istered dealer #or the &oods.

> -# the amount "aid #or second hand &oods is more than %s.2000, the in"ut taxcredit ?ill ;e allo?ed onl in the tax "eriod ?hen the &oods are resold.

12.2 H!re p8r:ase

The trans#er o# &oods ; hire"urchase is deemed sale and the time o# sale is?hen the hire "urchase a&reement is executed. Tax should ;e com"uted and

"aid on the total "rice "aa;le (includin& all #uture installments) under the hire "urchase a&reement. The tax must ;e "aid ?ithin 21 das #rom the end o# thetax "eriod in ?hich the a&reement is executed.

11


15/27

12.;ease

> The trans#er o# the ri&ht to use an &oods #or an "ur"ose ( i.e. ?hether or not#or a s"eci#ied "eriod #or cash, de#erred "ament or other alua;leconsideration is a GsaleG under the DVAT Act in Delhi or outside Delhi.

> The amount o# tax "aa;le in res"ect o# a lease durin& a tax "eriod is the "ortion o# the sale "rice #or the lease that is due and "aa;le durin& the releanttax "eriod.

12.7)ors Contra:t

> A ?ors contract ?ould include an a&reement executed ; ou #or ;uildin&construction, manu#acture, "rocessin&, #a;rication, erection, installation #ittin&

out, im"roement, re"air or commissionin& o# an moa;le "ro"ert orimmoa;le "ro"ert.

> Tax is "aa;le on an trans#er o# "ro"ert in &oods durin& the course o#execution o# a ?ors contract excludin& the char&es to?ards la;our serices andother lie char&es su;Kect to certain "rescri;ed conditions.

1;.Tax Ded8:t!on at 3o8r:e5TD36

Tax deduction at source O 2L in case o# re&istered dealerscontractors andO4L in case o# unre&istered dealerscontractors #rom the ;ill amount o# ?orscontracts executed ?ill ;e made ; the contractees to ?hom "ro"erties in &oods istrans#erred throu&h a ?ors contract. !ontractor ?ill issue a certi#icate in FormDVAT 4$ to the dealer"erson trans#errin& "ro"ert and de"osit the tax so deducted inan authori9ed ;an in electronic mode or in the &oernment treasur ;e#ore the ex"iro# 1' das #ollo?in& the month in ?hich the deduction is made.

A "erson re@uired to deduct tax at source shall a""l #or re&istration in FormDVAT 44 and o;tain Tax Deduction Account :um;er (TA:) ?ith in + das #rom thedate on ?hich tax ?as #irst deducted or deducti;le. TA: ?ill ;e issued in #orm DVAT4'.

ersons ?ho hae ;een allotted TA: are re@uired to de"osit the tax deducted?ithin #i#teen das #ollo?in& the month in ?hich deduction is made and #ile a TDSreturn in Form DVAT 4 ?ithin a "eriod o# 2 das #rom the end o# the Nuarter in?hich the tax is deducted.

An dela in de"ositin& o# the TDS amount and #ailure to #ile TDS returns issu;Kected to interest and "enalties.

12


16/27

The ?ors contractordealer on ?hose ;ehal# the tax has ;een deducted atsource can claim a credit #or the TDS amount in the tax "eriod in ?hich he is issuedthe TDS certi#icate

17. Compos!t!on 3:eme

> The com"osition scheme is an electie o"tion ?hich can ;e exercised ;main& an a""lication in Form D"AT 01 ?ithin $0 das #rom the #irst da o#the ;e&innin& o# the #ollo?in& ear. The o"tion ma onl ;e reersed a#ter theend o# the ear #or ?hich the o"tion is made. The a""lication #or the reersal o#the election #or this scheme is made in Form D"AT 0; ?ithin $0 das #rom the#irst da o# the ;e&innin& o# the #inancial ear.

> Se"arate !om"osition Scheme are aaila;le #or the dealers dealin& in ;ullion,medicine and ?ors contracts.

17.1 Tax pa#a*le 8nder :ompos!t!on s:eme

> Tax "aa;le under the com"osition scheme is 1L o# the turnoer o# sale o# thedealer. The tax a""lies to turnoer o# sales o# all &oods( includin& &oods ?hichare exem"t #rom tax under the DVAT Act).

> Tax is "aa;le O 0.1L ; ;ullion dealers o"tin& #or com"osition scheme.

> For com"osition dealers dealin& in medicines, the rate o# tax is 1L.> The ors !ontractors o"tin& #or com"osition scheme are re@uired to "a tax

O 2.'L i# all the turnoer is under =ocal Act and O $L i# the turnoerincludes interstate transactions also.

17.2 Restr!:t!ons 8nder Compos!t!on 3:eme

> ou cannot "urchase taxa;le &oods #rom a "erson ?ho is not re&istered underthis ActE

> Bou ?ill not ;e allo?ed to claim an credits #or in"ut tax "aid on our "urchases.

> ou ?ill not ;e entitled to issue tax inoicesH> ou ?ill not ;e allo?ed to char&e and collect tax #rom our customersE and

> ou ?ill ;e re@uired to retain tax inoices and retail inoices #or all "urchases.

• Bou cannot "urchasesell &oods outside Delhi at an time durin& thecom"osition scheme, exce"t the ?ors contractors "ain& tax O $L..

• ou should not ;e re&istered under the !ST Act . The ?ors contractors "ain&tax O $L can "urchase &oods #rom outside Delhi a#ter "ain& #ull rate o# a""lica;le taxes and are not allo?ed to mae central "urchaser or stoc trans#orma&ainst central statutor #orms.


17/27

1;


18/27

17;.Compos!t!on 3:emes for :ontra:tors

S. No. Type of contractor Rate of Tax Tax

Period

1. %e&istered dealer en&a&ed exclusiel in ?or 2.'L o# the Nuarterl

contracts o# the nature o# !iil !onstruction and entire turnoer main& all the "urchases and the sales durin& the

"eriod #or ?hich com"osition is o"ted ?ithinDelhi onl (:o turnoer limit ?.e.#. $011200')

2. %e&istered dealers en&a&ed exclusiel in ?or $L o# the entire Nuarterlcontracts o# the nature o# !iil !onstruction and turnoer on

"rocure &oods or su""l &oods to an "lace account o# ?or

outside Delhi(:o turnoer limit ?.e.#. $011 contracts200') executed in

Delhi

!om"osition schemes are su;Kect to such conditions as "rescri;ed in the "articularscheme.

1>. Tax 'a#er 3erv!:e

4/ CAN "IE) 4/R TA- 'A4ENT DETAI3 3TAT/TR4 R3DETAI3 RET/RN HI3T4 & THER DETAI3 N /R )E$3ITE+

ttp+??%%%.dvat.,ov.!n

e maintain a dnamic ?e;site. 8ost o# the re&istered dealers hae ;een "roided a uni@ue 3ser -D and "ass?ord. -nterested dealers ?ho ?ant to aail o# the#acilit o# ?e;site ma contact the De"artment throu&h their res"ectie ?ards VAT

7##icers #or allottin& 3ser -D and "ass?ord. Su;se@uentl the "ass?ord can ;echan&ed ; the 3ser.

lo&&in& their 3ser -D and "ass?ord, dealers can ie? theirE

(a) tax "ament detailsH (;) details o# the Statutor Forms issued to the dealers and

(c) dealersG "articulars such as T-:re&istration num;er, name o# the dealer and thecommodit in ?hich he is dealin&.

17

http://www.dvat.gov/http://www.dvat.gov/


19/27

An citi9en can access our ?e;site and &et in#ormation a;out the #ollo?in&E

(i) The De"artmentH (ii) DVAT Act%ules!ST Act and %ules and !irculars, :oti#ications Determination orders issuedH (iii) rocesses and "roceduresH (i)!ancelled Dealers -n#ormationH () Various T"e o# Forms used ; theDe"artmentH (i) Fre@uentl Ased Nuestions a;out DVATH (iii) !iti9enGs!harterH (iii) Tender :oticeH (ix) rocedure #or #ilin& online return etc.

1>.1 ront ff!:e

e "roide a Front 7##ice #or receiin& all t"e o# a""lications in the Front7##ice. The Front 7##ice is #ull !om"uteri9ed. All a""lications are acce"ted on therecei"t counter ;et?een 10.$0 A8 to 4.$0 8. -t is desi&ned to "roide conducie

enironment to the dealers.

The dealerstheir re"resentaties can hae their technical @ueries ans?ered inthe 5n@uir !ell o# the Front 7##ice.

1. E4 C/3TER3 3ER"ICE3 5C36 /NIT

A e Dealer 3nit ?as esta;lished on 0104200' to "roide a sin&le "ointcontact #or lar&e tax "aers. 3nder the DVAT Act, this unit ?as renamed as e!ustomer Serice 3nit and the dealers ?ho "a tax o# more than %s.'0 =ahs "erannum ?ere ;rou&ht into its #old. The unit ?as a&ain reor&ani9ed in Au&ust, 2011 #or

"roidin& hi&h @ualit serice to the hi&hest tax "aers in each interaction, hel" themunderstand and meet their tax o;li&ations and #or en#orcement o# the tax la? throu&h#air and uni#orm a""lication o# the la?.

1=. THE 3'ECIA ZNE53Z6

The S"ecial 9one has ;een created to deal ?ith the cases o# maKor dealers ?ho

are en&a&ed in the actiities o# executin& ?or contract and trans#errin& the ri&ht to

use the &oods in s"eciali9ed manners. The 4*th amendments o# the !onstitution, ide

insertion o# Article $**(2/A) thereto, em"o?ered the states to le and collect tax ons"eci#ied cate&ories o# deemed sales such as ?ors contracts. The consideration #or

?hich the ?or is contracted to ;e executed ; the ?ors contractor com"rises seeral

elements in the nature o# ;oth &oods M serices and the tax is to ;e "aa;le on the

alue o# &oods used in ?ors contract. The VAT is a""lica;le on the material turnoer

?hich is de#ined in the DVAT Act, 2004 and DVAT rules, 200' as the amount o# the

alue o# &oods at the time o# trans#er excludin& the amount o# la;our and serices.

1>


20/27

The a""lica;le rate o# tax in ?ors contract is 12.'L exce"t in the #ollo?in& casesE

• 'L on trans#erred in the same #orm in ?hich the ?ere "urchase ; the

contractor.

• 'L on "rintin& contracts.

1B. E-'RT( I'RT CE 5E-I CE6

An 5x"ort-m"ort !ell (56-8 !ell) ?as created to #oster the 5x"ortromotion Scheme o# the The %e&istration !erti#icates are issued ; this cell and a#ter issuin& the same

are dis"atched to the a""licant ; %e&istered ost.> The a""lications #or re&istration as a casual dealers and #or TA: are #or?arded

to the res"ectie ?ards #or #urther "rocessin&.

20. CENTRAIZED R3 CE

> All the a""lications #or Statutor Forms under the !entral Sales Tax Act are ;ein& receied at the !entrali9ed Forms !ell situated at the First Floor o# theVa"ar ha?an, -.. 5state :e? Delhi. -# the a""lication is #ound in order anda#ter #ollo?in& due "rocedure, Statutor Forms are issued same da.

> The Statutor Forms are ;ein& issued to the a""licants at this !ell ; hand.

> The Statutor Forms can also ;e o;tained #rom the res"ectie ?ards on8ondas, ednesdas and Fridas.

1


21/27

21. Note on Te Del! 5R!,t of C!t!Fen to t!me *o8nd del!ver# of 3erv!:es6 A:t 2011

The Delhi (%i&ht o# !iti9en to time ;ound delier o# Serices) Act has comeinto #orce ?.e.#. 1'0/2011 in the :!T o# Delhi. The serice o# re&istration to thene? dealers has to ;e "roided ?ithin 1' das o# a""lin& #or re&istration has ;eennoti#ied under the said Act, "roided that all the re@uired documents and a alidsecurit are su;mitted alon& ?ith the a""lication #or re&istration. -# an discre"anc inthe documents or securit comes to the notice durin& scrutin, a notice in the #orm o#DVAT0' to the a""licant is issued ?ithin the 1' das. The a""licant has to #urnishre"l ?ithin 1' das o# issue o# such notice.

As "er the "roisions o# the Act an a""licant ?ho is not deliered serice inthe "rescri;ed time "eriod shall ;e entitled to see "enalt at the rate o# %s.10 "er

da su;Kect to maximum o# %s.200 #rom the !om"etent 7##icer and this ?ill ;e "aidto the citi9en at the time o# delier o# serice. The !om"etent 7##icer a#ter "amento# com"ensator cost shall mae "ro"er in@uir and #ix the res"onsi;ilit #or the delacaused in the manner "rescri;ed. The "enalt "aid to the citi9en shall ;e recoered#rom the o##icialo##icer #ound to ;e res"onsi;le #or the dela caused. Theo##icero##icial ?ho is #ound to ;e res"onsi;le #or the dela can a""eal to the A""ellateAuthorit a&ainst the orders o# the !om"etent 7##icer.

Additional !ommissioner-V has ;een desi&nated as the !om"etent 7##icerand S"ecial !ommissioner--- has ;een desi&nated as the A""ellate Authorit under

the Act.

22. GRIE"ANCE REDRE33A ECHANI3

The concerned Value Added Tax 7##icer, the onal PointAdditional!ommissioner, S"ecial !ommissioner can ;e contacted in "erson or oer tele"hone.

The com"laints o# ;ri;eille&al &rati#ication ma ;e ;rou&ht to the notice o# theAdditional !ommissioner (Vi&ilance) o# the De"artment located on the 10 th #loor o#the Va"ar ha?an.

1=


22/27

2;. RIGHT T INRATIN 5RTI6

3nder the "roision o# %i&ht to -n#ormation Act, 200', the ?ard;ranchinchar&es hae ;een desi&nated as u;lic -n#ormation 7##icers (-7s). esides the

a;oe, a se"arate %T- !ell situated at %oom :o. $11 at $rd Floor o# Va"ar ha?an is#unctionin& to coordinate the issues related to %T- "ertainin& to this de"artment. The#ollo?in& o##icers hae ;een desi&nated to act as u;lic -n#ormation 7##icers inres"ect o# Kurisdiction as indicated in column --- ;elo?E

3. No. Des!,nat!on of te 'I 8r!sd!:t!on

5I6 5II6 5III6

1 VAT7sAVAT7s

!oncerned ?ards;ranch ?here the are ?orin&

as

?ard;ranch inchar&e

2 AVAT7 (CN), 5n#orcement- 5n#orcement-

$ A.7. (Accounts) Accounts ranch

4 %e&istrar 8AT

' D% s o# S"l. !ommissionersAddl. All matters relatin& to a""ealsreisionso;Kections!ommissionersPt.!ommissioners as "er Kurisdiction o# concerned S"l.

!ommissionersAddl.

!ommissionersPt.!ommissioners

VAT7 (!o7rdination) has ;een desi&nated as :odal 7##icer in res"ect o# !o

7rdination ;ranch #or "roidin& consolidated in#ormation "ertainin& to %T- on ;ehal#o# this de"artment.

The a""licant can directl a""roach the concerned -7s i# the issue "ertains toa "articular ?ard;ranchersonal ranch o# S"l. !ommissioners, Addl.!ommissioners M Pt.!ommissioners.

-# the A""licant is not satis#ied ?ith the re"l o# -7 concerned,heshe ma #ile hisher FirstA""eal in the o##ice o# First A""eallate Authorit. resentl Sh. S.%. ataria, S"ecial!ommissioner has ;een desi&nated as First A""eallate Authorit and his o##icial address is

as underE

Room No. ;07 ;rd loor "#apar $a%an Department of Trade & Taxes GNCT of Del! I.'. Estate Ne% Del!(110002.

27. E(AI ID

Bou can contact the de"artment at our email -DE :tt.del!n!:.!n

1B

mailto:[email protected]:[email protected]


23/27

2>. THE TEE'HNE N/$ER3 3ENIR ICER3+(

S.No

. Designation Location

Telephone

Nos.

1 !ommissioner $rd Floor 2$$1/'*,2$$1/*/1

2$$1/4+4(FA6)

2 S"l. !ommissioner- $rd Floor 2$$14*

$ S"l. !ommissioner-- $rd Floor

4 S"l. !ommissioner--- $rd Floor 2$$1'*1

' Addl. !ommissioner!%!!F!=MP 'th Floor 2$$1404

* Addl. !ommissionerone 1 $rd Floor 2$$14'

+ Addl. !ommissionerone -- $rd Floor

Addl. !ommissioner, one-V M -6 $rd Floor 2$$'2402

/ Addl. !ommissioner, oneV $rd Floor 2$$0'4$4

10 Addl. !ommissioner, oneV- 4th Floor 2$$24$$

11 Addl. !ommissioner, 10th Floor 2$$1021

Vi&ilanceoneV--

12 Addl. !ommissioner, one6 $rd Floor 2$$1+*/2

1$ Addl. !ommissioner, S"l. one5-- th Floor 2$$114/*

14 Point. !ommissioner, 5-C% 12th Floor 2$$24'20

1' Point. !ommissioner!S56-8 +th Floor 2$$1*02

1* Point. !ommissionerone--- 11th Floor 2$$14+*

1+ Point. !ommissioneroneV--- /th Floor 2$$14+/

1 D. Director (%MS) th Floor 2$$114/*

1@


24/27

2. ANNE-/RE(I

I3T D"AT R3

DVAT 01 A""lication #or o"tin& #or !om"osition scheme ; a dealer re&istered under

Delhi Value Added Tax Act, 2004.

DVAT 02 A""lication #or o"tin& #or !om"osition scheme ; a dealer re&istered durin&

transition.

DVAT 0$ A""lication #or ?ithdra?in& #rom !om"osition scheme.

DVAT0$A -ntimation #or o"tin& out #rom !om"osition scheme durin& the #inancial ear

DVAT 04 A""lication #or %e&istration as a Dealer.

DVAT 04A A""lication #or %e&istration as a casual trader

DVAT 0' :otice ro"osin& %eKection o# %e&istration A""lication

DVAT0* !erti#icate o# %e&istration as a Dealer.

DVAT 0*A !erti#icate o# %e&istration #or a casual dealer

DVAT 0+ A""lication #or Amendment in %e&istration

DVAT 0 Amendment o# 5xistin& %e&istration

DVAT 0/ A""lication o# !ancellation o# %e&istration

DVAT 10 Sho? !ause :otice #or !ancellation o# %e&istration

DVAT 11 !ancellation o# %e&istration

DVAT 12 Form #or #urnishin& Securit

DVAT 1$ A""lication o# return, release or dischar&e o# securit

DVAT 14 :otice #or For#eiture and -nsu##icienc o# Securit

DVAT 1' 7rder o# For#eiture o# Securit.

DVAT 1* DealerGs Value Added Tax %eturn and %eised %eturn

DVAT 1*A Value Added Tax %eturn #or casual dealers

DVAT 1+ !om"osition Tax %eturn and %eised %eturn

DVAT 1 Statement #or Tax "aid stoc in hand on A"ril 01G 200'

DVAT 1A Statement o# stoc in hand as on A"ril 01, 200' (?hich has not su##ered tax

earlier)

DVAT 1/ Statement o# Tradin& stoc and %a? 8aterial as on the date o# re&istration.

DVAT 20 !hallan #or Delhi Value Added Tax


25/27

DVAT 21 %e#und !laim Form.

DVAT 21A :otice #or #urnish securit #or &rantin& re#undDVAT 22 %e#und order

DVAT 22A :otice #or ?ithholdin& re#und #urnishin& securit under section $/

DVAT 2$ %e#und Form #or 5m;assies, -nternational and u;lic 7r&anisations andsta##

DVAT 24 :otice o# Assessment

DVAT 24A :otice o# Assessment o# enalt

DVAT 24 :otice under section +4A(2)

DVAT 2' Form o# %ecoer !erti#icate.

DVAT 2'A !erti#icate to ;e sered u"on the certi#icate de;tor under section 4$(*)

DVAT 2* !ontinuation o# %ecoer roceedin&s

DVAT 2+ :otice #or s"ecial mode o# recoer

DVAT 2+A -ntimation o# De"osit o#


26/27

DVAT $! A""lication #or reie? under section +4

DVAT $/ A""lication #or condonation o# dela

DVAT 40 Decision o# the

!ommissioner in res"ect o# ano;Kection DVAT 41 :otice o#

dela to the Authorit decidin& the

7;Kection DVAT 42 A""lication

#or determination o# a S"eci#ic

Nuestion DVAT 4$ !erti#icate o#

Deduction o# Tax at Source

DVAT 44 A""lication #or allotment o# TaxDeduction Account :um;er (TA:) DVAT 4'

Tax Deduction Account :um;er !erti#icate

DVAT 4* A""lication #or

o;tainin& Form DVAT $4 or

DVAT $' DVAT 4+ %ecei"t o#

Securit de"osited.

DVAT 4 Form o# Annual %eturn ; the !ontractee

DVAT 4/ !erti#icate #or 5nrolmentas Value Added Tax ractitioner.

DVAT '0


27/27

Added Tax Act 2004, the !entral Sales Tax Act1/'* and the %ules #ramed thereunder. Thein#ormation in the !harter ?ill ;e u"dated #romtime to time and su&&estions i#, an, are ?elcome.

22

Citizen Charter Tax Department

Documents