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Delhi VAT Rules as on 5th March 2014
November, 12th 2014
Rule     1                  Delhi VAT Rules as on 5th March 2014


                                    CHAPTER I
                                     Preliminary
1            Short title and commencement
             Section: Nil        Form: Nil
  (1) These rules may be called the Delhi Value Added Tax Rules, 2005
  1
    (2) They shall come into force on such date as the Government may, by
notification in the official Gazette, appoint:
         PROVIDED that different dates may be appointed for different provisions of
these rules and any reference in any such provision to the commencement of these
rules shall be construed as a reference to the coming into force of that provision.
2            Definitions
   (1) In these rules, unless the context otherwise requires, ­
     (a) "Act" means the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005);
     (b) "form" means a form appended to these rules;
     (c) "Schedule" means a Schedule appended to the Act;
     (d) "section" or "sub-section" means a section or sub-section of the Act.
   (2) Words and expressions defined in the Act and used but not defined in these
rules have the same meaning as assigned to them in the Act.
   (3) Unless otherwise specified in these rules-
     (i)    words importing the masculine gender shall include the feminine gender;
     (ii) words in singular shall include their plural and vice versa;
     (iii) expressions referring to "writing" shall include printing, typing,
lithography, photography and other methods of representing or reproducing words in
a visible form;
     (iv) with reference to a person who is unable to sign his name, the words
"signature" shall include his "thumb impression" or other mark duly attested to
signify his signature.
     (v) Signature shall include digital signature.
   (4) In these rules, unless the context otherwise requires,­
     (a) "address for service" means the address determined in accordance with
rule 21;




1
    Rules have come into force vide Notification No. F.101(321)/2005-Fin.(A/Cs)(iii)/8778,
    dated 31.03.2005 w.e.f. 01.04.2005.
                                             (1)                  by Rakesh Garg, FCA
                        Delhi VAT Rules as on 5th March 2014               Rule 2

    (b) "appropriate Government treasury" means Pay and Accounts offices of
Reserve Bank of India or State Bank of India, or such other scheduled bank within
the meaning of the Reserve Bank of India Act, 1934 (2 of 1934) or any other bank as
may be notified by the Commissioner;
    (c) "collector" means the Collector as defined in Delhi Land Reforms Act,
1954 (Act No. 8 of 1954);
    (d) "quarter" means the periods of three calendar months ­
       (i)    April 1 to June 30;
       (ii) July 1 to September 30;
       (iii) October 1 to December 31; and
       (iv) January 1 to March 31.
  (5) For the purposes of clause (ra) of sub-section (1) of section 2, "manufacture"
shall not include the following processes or modes of manufacture, namely:-
    (i)     dispensing of medicines according to prescription of medical practitioners;
    (ii) cutting of paper from reels into reams;
    (iii) recovering of jewels and other components from old jewellery and ornaments;
    (iv) conversion of milk into khoa;
    (v) rolling of `bidis' by hand and without the use of any mechanical aid or device;
    (vi) dismantling of old motor vehicles;
    (vii) killing, dressing and freezing chickens;
    (viii) removal of peanuts from the shell;
    (ix) collecting of bristles, boiling and washing them with soap and other
chemicals, sorting out according to their sizes and colouring and then tying them in
separate bundles of different sizes and clipping them for uniformity of size;
    (x) repairing, cleaning and oiling of watches, clocks or time-pieces;
    (xi) boiling of butter into ghee or separation of cream from milk or ghee from
curd;
    (xii) assembling of lenses and other part of spectacles according to the
prescription of ophthalmologists;
    (xiii) boiling of milk and adding sugar to it; and
    (xiv) making of garlands and bouquets from fresh flowers. [Section: 2(1)(ra)]




 by Rakesh Garg, FCA                     (2)
Rule      [3.              Delhi VAT Rules as on 5th March 2014

                                     CHAPTER II
                            Incidence and Levy of Tax
1
    [3.    Works Contract
           Section: 5(2)          Form: Nil
  (1) In the case of turnover arising from the execution of a works contract, the
amount included in taxable turnover is the total consideration paid or payable to the
dealer under the contract and exclude ­
     (i)    the charges towards labour, services and other like charges; and
     (ii) the charges towards cost of land, if any, in civil works contracts,
            subject to the dealer's maintaining proper records such as invoice,
voucher, challan or any other document evidencing payment of above referred
charges to the satisfaction of the Commissioner.
          Explanation. ­ The term "civil works contracts" for the purpose of this rule
shall include construction of building or complexes - residential or commercial,
bridges, flyovers, dams, barriers, canals, diversions, other works of similar nature, and
the collaboration agreements or joint development agreements or similar other
agreements/arrangements between the land-owner(s) and the contractor(s) /builder(s)/
developers/ collaborators/ similar other persons by whatever name called for
construction of complex or property.
  (1A) In case the civil works contract mentioned in sub-rule (1) are of the nature
wherein the agreement executed between the land owner(s) and contractor(s) or
similar other agreements/arrangements is of the nature of collaboration or joint
development where the contractor(s) constructs the building/units and consideration
for the construction is given by the land owner in the form of share in the land with
or without additional money exchange, the value of works contract carried out by the
contractor(s) for the land owner shall be highest of the following amounts:
     (i)    Actual value of construction, including profit, transferred by the
contractor to the land-owner in accordance with the books of accounts maintained
by the contractor.
     (ii) Where proportionate land is transferred by the land-owner to the
contractor by executing a separate conveyance/sale deed, the value stated in the
deed for the purpose of payment of stamp duty as reduced by consideration paid by
the contractor to the land owner through account payee cheque/ draft/ pay order/
electronic transfer, if any.
     (iii) On the basis of circle rate of proportionate area of land transferred by the
land-owner to the contractor in accordance with the notification under Delhi
(Prevention of Under Valuation of Instruments) Rules, 2007 as amended from time to

1
    Substituted vide notification no. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated 20.09.2013
    w.e.f. 20.09.2013. For text before substituted : See Appendix at the end of this Chapter.
                                              (1)                   by Rakesh Garg, FCA
                          Delhi VAT Rules as on 5th March 2014                  Rule [3.

time (hereinafter referred as "circle rates") prevailing at the time of execution of
agreement between them, as reduced by the consideration paid by contractor to the
land-owner through account payee cheque/draft/pay order/electronic transfer, if any.
          PROVIDED that where separate circle rates for land and construction have
not been notified in respect of certain buildings or properties, then circle rate for
land and construction prevailing in that locality for other buildings or properties, in
respect of which separate circle rates have been notified, shall be taken for the
purpose of determination of value under this sub-rule.
          PROVIDED FURTHER that the value of works contract under this sub-rule
shall not be less than the circle rate of construction applicable on the date on which
agreement between the land-owner and the contractor for the construction of
property was executed.
          Explanations:-
          1.- The term "contractor" for the purpose of this sub-rule shall include the
builders, developers, collaborators and similar other persons by whatever name called.
          2.- The taxable turnover in relation to contractor's share of construction
for activity carried on by him for the intended purchaser shall be calculated
separately as per sub rule (1) of this rule.
   (1B) In case of works contract falling under sub-rule (1A), tax shall be payable at
the time of incorporation of goods in the execution of works contract by the
contractor.
   (2) For the purpose of sub-rule (1), the charges towards labour, services and
other like charges shall include-
     (i)    labour charges for execution of works;
     (ii) charges for planning and architects fees;
     (iii) charges for obtaining on hire or otherwise machinery and tools used for
the execution of the works contract;
     (iv) cost of consumables such as water, electricity, fuel, etc. used in the
execution of the works contract, the property in which is not transferred in the course
of execution of a works contract;
     (v) cost of establishment of the contractor including cost of marketing,
finance expenses and securities deposits to the extent it is relatable to supply of
labour and services;
     (vi) other similar expenses relatable to supply of labour and services;
     (vii) profits earned by the contractor to the extent it is relatable to supply of labour
and services subject to furnishing of a profit and loss account of the works sites:
            PROVIDED that where amount of charges towards labour, services and
other like charges are not ascertainable from the books of accounts of the dealer, the
amount of such charges shall be calculated at the percentages specified in the
following table :-


 by Rakesh Garg, FCA                        (2)
Rule   [3.            Delhi VAT Rules as on 5th March 2014

                TABLE: PERCENTAGES FOR WORKS CONTRACTS
 Sl.                   Type of contract                      Labour, service and
 No.                                                        other like charges are
                                                              percentage of total
                                                             value of the contract
  1    Fabrication and installation of plant and             Twenty five percent
       machinery.
  2    Fabrication and erection of structural works of         Fifteen percent
       iron and steel including fabrication, supply and
       erection of iron trusses, purloins and the like.
  3    Fabrication and installation of cranes and              Fifteen percent
       hoists.
  4    Fabrication and installation of elevators (lifts)       Fifteen percent
       and escalators.
  5    Fabrication and installation of rolling shutters        Fifteen percent
       and collapsible gates.
  6    Civil works.                                         Twenty five percent*
  7    Installation of doors, doorframes, windows,             Twenty percent
       frames and grills.
  8    Supply and fixing of tiles, slabs, stones and           Twenty percent
       sheets.
  9    Supply and installation of air conditioners and         Fifteen percent
       air coolers.
 10    Supply and installation of air conditioning             Fifteen percent
       equipment including deep freezers, cold storage
       plants, humidification plants and de-humidors.
 11    Supply and fitting of electrical goods, supply and      Fifteen percent
       installation of electrical equipments including
       transformers.
 12    Supply and fixing of furniture and fixtures,            Twenty percent
       partitions including contracts for interior
       decoration and false ceiling.
 13    Construction of Railway coaches and wagons on           Twenty percent
       under carriages supplied by Railway.
 14    Construction or mounting of bodies of motor             Twenty percent
       vehicle and construction of trailers.
 15    Sanitary fitting for plumbing and drainage or         Twenty five percent
       sewerage.



                                          (3)                 by Rakesh Garg, FCA
                        Delhi VAT Rules as on 5th March 2014               Rule [3.

 Sl.                    Type of contract                       Labour, service and
 No.                                                          other like charges are
                                                                percentage of total
                                                               value of the contract
  16    Laying underground surface pipelines, cables or           Thirty percent
        conduits.
  17    Dyeing and printing of textiles.                          Thirty percent
  18    Supply and erection of weighing machines and             Fifteen percent
        weighbridges.
  19    Painting, polishing and white washing.                    Thirty percent
  20    Book-binding                                              Fifty Percent
  21    Textile processing such as dying, fabrication,            Fifty percent
        tailoring, embroidery and other similar activities
        where textile is supplied by the contractee
  22    Electro plating, electro galvanizing, anodizing,          Fifty percent
        powder coating and other similar activities
  23    Re-treading of old tyres                                  Forty Percent
  24    All other contracts not specified from Sl. No. 1 to      Twenty percent
        23 above.
  *    Twenty five percent of total value of the contract, excluding the cost of land
       transferred, if any, as determined under this Rule.
  (3) For the purpose of sub-rule (1), the cost of land, if any, in a civil works
contract carried on by the builder for the intended purchaser, shall be determined in
the following manner:
     (a) Where separate conveyance/sale deed of the land has been executed
between the builder and the intended purchaser, the consideration amount of land
stated in that deed;
     (b) Where separate conveyance/sale deed of the land has not been executed
for transfer of land between the builder and the intended purchaser, then the value of
land in the value of composite works contract inclusive of land may be arrived at on
any of the following basis:-
         (i)      Where proportionate land is transferred by the land-owner to the
builder by executing a conveyance/sale deed: On the basis of rate of land arrived at
from such deed for the purpose of payment of stamp duty.
         (ii)     Where clause (i) is not applicable, on the basis of rate of land
arrived at by adding the amount paid by the builder through account payee
cheque/draft/pay order/electronic transfer to the land-owner towards the land rights
and value of construction transferred by the builder to the land-owner determined
as per sub-rule (1A).

 by Rakesh Garg, FCA                       (4)
Rule   [3.              Delhi VAT Rules as on 5th March 2014

         To illustrate, land-owner and builder enter into an agreement, where
builder would build four units, which would be shared equally between them. In
addition, builder pays Rs.1 crore to the land owner. Total construction cost for
four flats is Rs.4 crores. Here, builder transfers the value of construction worth Rs.
2 crores [Rs.4 crores divided by two, since 50% share in the construction is
transferred to the land-owner]. In this case, value of land transferred by the land-
owner is: Rs.1 crore + Rs.2 crores = Rs.3 crores; and total value of land
transferred by the builder to the intended purchasers for his share of the land shall
also be Rs.3 crores (Rs. 1.5 crs. per flat if there are two intended purchasers).
         (iii)    In all other cases where clauses (i) and (ii) are not applicable, the
value of land shall be determined on the basis of notified circle rates of land
prevailing at the time of execution of agreement between the builder and the
intended purchaser.
         PROVIDED that where separate circle rates for land and construction have
not been notified in respect of certain properties, then circle rate for land and
construction prevailing in that locality for other properties in respect of which
separate circle rates have been notified, shall be taken for the purpose of
determination of value under this sub-rule.
         PROVIDED FURTHER that where land has been valued at circle rate and
the value of conveyance/sale deed with the intended purchaser exceeds the circle
rate, then the difference between the two shall be proportionately divided between
the value of land and the works contract (comprising material and services).
         For example, in case of composite works contract, circle rate of land is Rs.2
crore and circle rate of construction is Rs.1 crore respectively, and the consolidated
value of sale deed (inclusive of land and cost of construction) is Rs.3.60 crores.
Difference of Rs.0.60 crore shall be divided in the ratio of 2:1; and thus, value of
land for the purpose of this sub-rule shall be Rs.2.40 crores.
         Explanation 1: The term "Builder" for the purpose of this sub-rule means
the person who undertakes the construction of property, either as owner of the land
or under an agreement of power of attorney with the land owner or under some other
arrangement, and transfers the property to some other person before completion of
construction for a consideration, which may be received by the builder either as a
composite sum or under separate agreements for land and construction. The term
"builder" shall also include the land-owner(s) who transfers the property to the
intended purchaser before completion of construction.
         Explanation 2: The term "intended purchaser" for the purpose of this sub-
rule means the person who agrees to buy the property before completion of
construction and pays the consideration, in full or part, before such completion.
         Explanation 3: For the purpose of this sub-rule, construction shall be
deemed to be completed at the time of issuance of completion certificate by the
competent authority, or at the time and in the manner notified by the Government for
this purpose.
     (c) In the case of works contract of civil nature where the payment of charges
towards the cost of land, if any, is not ascertainable in accordance with the
                                         (5)                   by Rakesh Garg, FCA
                           Delhi VAT Rules as on 5th March 2014               Rule 4

preceding clauses of this sub-rule, the amount of such charges shall be calculated @
30% of the total value of the contract except in the case of construction of
commercial buildings or complexes where it shall be calculated @ 50% of the total
value of the contract.
     (d) In the case of works contract of civil nature where only a part of the total
constructed area is being transferred, the charges towards the cost of land shall be
calculated on a pro-rata basis through the following formula:
     Proportionate super area X Value of land as determined in this sub-rule
                           Total plot area X Floor Area Ratio
          Explanation 1.- Proportionate super area for the purpose of this clause
means the covered area booked for transfer and the proportionate common
constructed area attributable to it.
          Explanation 2.- Floor Area Ratio = Total constructed area/ Total plot Area
  (4) In the case of works contract of civil nature where only a part of total
constructed area is being transferred, the deduction towards labour, services and
other like charges mentioned in sub-rule (2) and input tax credit under section 9
shall be calculated on a pro-rata basis.
  (5) Where an agreement is executed by the builder with the intended purchaser
before completion of construction as referred in sub-rule (3),
     (i)    total value of agreement, as reduced by cost of land, and amount of
labour, services and like charges, determined in accordance with this Rule, shall be
deemed to be taxable turnover of sale;
     (ii) tax shall be payable at the time of receipt of consideration, in whatever
form or manner, from the intended purchaser in relation to (i) above;
     (iii) the builder shall be eligible to deduct labour, services, other like charges in
relation to (i) above in the tax period when output tax becomes payable; and
     (iv) the builder may claim input tax credit under section 9 in relation to
turnover of sale stated in (i) above in that tax period on the basis of separate books
of accounts maintained for that property.]
4         When turnover arises in a tax period
          Section: 12(4)        Form: Nil
         For the purposes of sub-section (4) of section 12, the amount of turnover or
turnover of purchases arising in the tax period in the case of a sale or purchase
occurring ­
  (a) by means of an installment sale or hire purchase of goods made in the tax
period, is the total amount of the sale price that will be due and payable under the
agreement, including the amount of any option fee paid or that may be payable;
  (b) by the transfer of a right to use goods, not being a hire purchase agreement
or installment sale agreement, is the proportion of the sale price that is due and
payable during the relevant tax period;

    by Rakesh Garg, FCA                     (6)
Rule      [4A            Delhi VAT Rules as on 5th March 2014

  (c) by means of transfer of property in goods (whether as goods or in some
other form) under a works contract executed or under execution in the tax period, is
the consideration received or receivable by the dealer for such transfer of property in
goods (whether as goods or in some other form) during the relevant tax period.
1
    [4A    Determination of taxable turnover of sales of residential hotels
          charging a composite sum for lodging and boarding
           Section: 2(1)(zc)     Form: Nil
         While determining the turnover of sales of goods, specified in sub-clause (vii)
of clause (zc) of section 2, of the residential hotels providing lodging and boarding and
charging a composite sum, which is inclusive of breakfast or lunch or dinner or, as the
case may be, a combination of all or any of the above, the taxable turnover of sales in
respect of any period shall be computed in the following manner, namely:-
                                                            2
    (a)   Where the composite charges include        the      [Ten] per cent of the
          charges for breakfast.                            composite charges.
    (b)   Where the composite charges include        the    Ten per cent of the
          charges for lunch.                                composite charges.
    (c)   Where the composite charges include        the    Fifteen per cent of the
          charges for dinner.                               composite charges.
                                                            3
    (d)   Where the composite charges include        the      [Twenty] per cent of the
          charges for breakfast and lunch                   composite charges.
                                                            4
    (e)   Where the composite charges include        the      [Twenty Five] per cent of
          charges for breakfast and dinner.                 the composite charges.
    (f)   Where the composite charges include        the    Twenty Five per cent of
          charges for lunch and dinner.                     the composite charges.
                                                            5
    (g)   Where the composite charges include        the      [Thirty Five] per cent of
          charges for breakfast, lunch and dinner.          the composite charges.
         PROVIDED that if the claimant dealer has in his possession sufficient
documentary evidence, which conclusively proves that the component of the taxable
turnover of sales in the composite sum is less than the percentage given above, the
taxable turnover shall be reduced from the above percentage to the extent of actual
sum of turnover of sales.]

1
   Inserted vide Notification No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415, dated 08.08.2005
  w.e.f. 08.08.2005.
2
  Substituted for the word "Five" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/ DSVI/519,
  dated 09.07.2013 w.e.f. 09.07.2013.
3
   Substituted for the word "Fifteen" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/
  DSVI/519, dated 09.07.2013 w.e.f. 09.07.2013.
4
   Substituted for the word "Twenty" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/
  DSVI/519, dated 09.07.2013 w.e.f. 09.07.2013.
5
  Substituted for the word "Thirty" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/ DSVI/
  519, dated 09.07.2013 w.e.f. 09.07.2013.
                                            (7)                    by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                    Rule 5

5          Composition Scheme
            Section: 16           Forms: 01 to 03A
  (1) A dealer making an application for registration under section 19 and opting
for payment of tax under sub-section (1) of section 16, shall specify his intention to
pay tax under section 16.
  (2) A dealer paying tax at the rates specified in section 4 may elect to pay tax
under section 16 only from the beginning of the following year by making an
application in Form DVAT-01 within 30 days from the first day of the beginning of
the following year.
         1
           [***]
  2
    [(3) A person who is eligible under sub-section (3) of section 16 and elects to
pay tax under sub-section (1) of section 16 shall, on or before 25th July of the year of
the commencement of the Act, file an application in Form DVAT-02, specifying his
intention to pay tax under section 16 and give particulars of trading stock, raw
material, packaging material and finished goods held on the date of commencement
of the Act and on which he is liable to pay tax under sub-section (6) of section 16.]
  (4) If a dealer, who has elected to pay tax under sub-section (1) of section 16,
desires to reverse his option under sub-section (2) of section 16, he shall file an
application in Form DVAT-03 within 30 days from the first day of the beginning of
the following year.
  (5) A dealer who is covered by sub-section (10) of section 16 shall give
intimation to the Commissioner in Form DVAT 03 A.




1
    Omitted vide notification No.F.101(337)/2005-Fin.(A/Cs)/1836, dated 08.07.2005, w.e.f.
    08.07.2005. Earlier inserted vide notification No.F.101(337)/2005-FIN.(A/Cs.) (ii)/1477,
    dated 22.06.2005, w.e.f. 22.06.2005 and read as, "PROVIDED that in respect of the
    financial year 2005-06, the period for making such application shall be ninety days from the
    first day of the beginning of the following year.".
2
    Substituted vide notification No.F.101(337)/2005-Fin.(A/Cs)/1836, dated 8.7.2005, w.e.f.
    8.7.2005 and read as :-
    "A person who is eligible under sub-section (3) of section 16 and elects to pay tax under
    sub-section (1) of section 16 shall, within 30 days of the commencement of the Act, file an
    application in Form DVAT-02, specifying his intention to pay tax under section 16 and give
    particulars of trading stock, raw material, packaging material and finished goods held on the
    date of commencement of the Act and on which he is liable to pay tax under sub-section (6)
    of section 16.
    [PROVIDED that in respect of the financial year 2005-06, the period for making such
    application shall be ninety days from the first day of the beginning of the following year.]"
    The proviso in bracket above was earlier inserted vide notification No.F.101(337)/2005-
    FIN.(A/Cs.)(ii)/1477, dated 22.06.2005, w.e.f. 22.06.2005.
    by Rakesh Garg, FCA                        (8)
Rule   5A              Delhi VAT Rules as on 5th March 2014

5A      Registration, furnishing of security, payment of tax and assessment of
        casual trader
        Section: 16A         Forms: 04A, 06A, 16A
  (1) A casual trader shall, at least three days before commencing his business in
Delhi, make an application in Form DVAT-4A in person or through his authorised
agent to the Commissioner.
  (2) The Commissioner shall, after registration is granted, issue him a
registration certificate in Form DVAT-6A along with as many Forms DVAT-34 and
DVAT 35 as are reasonably required, against payment of the price thereof, if any.
  (3) Every casual trader shall furnish a return in Form DVAT-16A which shall be
accompanied with the proof of payment of tax and unused Forms DVAT-34 and
DVAT 35, if any.




                                       (9)                  by Rakesh Garg, FCA
                              Delhi VAT Rules as on 5th March 2014                      Rule [3

                                            APPENDIX

         Rule 3 before substitution by the Delhi VAT (Third Amendment) Rules,
         2013 vide Notification no. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated
                              20.09.2013 w.e.f. 20.09.2013.

1
    [3       Works contract
  (1)    In case of turnover arising from the execution of the works contract, the amount
representing the taxable turnover shall be the value at the time of transfer of property in
goods (whether as goods or in some other form) involved in the execution of work
contract and shall exclude -
    (i)    the charges towards labour, services and other like charges; and
    (ii) the charges towards cost of land, if any, in civil works contracts;
            subject to the dealer's maintaining proper records such as invoice, voucher,
challan or any other document evidencing payment of referred charges to the satisfaction
of the Commissioner.
            Explanation. - Civil works contracts for the purpose of this rule shall include
construction of building or complexes - residential or commercial, bridges, flyovers,
dams, barriers, canals, diversions and other works of similar nature.
   (2)    For the purpose of sub-rule (1), the charges towards labour, services and other
like charges shall include-
     (i)    labour charges for execution of works;
     (ii) charges for planning and architects fees;
     (iii) charges for obtaining on hire or otherwise machinery and tools used for the
execution of the works contract;



1
    Substituted vide notification no. F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353, dated 07.09.2006
    w.e.f. 07.09.2006.
    A. Sub-rule (1) of Rule 3 earlier read as under:-
     (1) In case of turnover arising from the execution of the works contract, the amount
          representing the taxable turnover shall exclude the charges towards labour, services
          and other like charges subject to the dealer's maintaining proper records such as
          invoice, voucher, challan or any other document evidencing payment of charges
          towards labour, services and other like charges to the satisfaction of the
          Commissioner.
    B. In sub-rule (2) of Rule 3, effectively, all other provisions, expect the followings, remain
          the same
     (a) clause (v) earlier read as, "cost of establishment of the contractor to the extent it is
          relatable to supply of labour and services;"
     (b) in the table sl. no. 6 earlier read as, "Civil work like construction of buildings, bridges,
          roads, dams, barrages, canals and diversions ­ Twenty Five Percent"
    C. Sub-rule (3) of Rule 3 has now been inserted.
    by Rakesh Garg, FCA                          (10)
Rule    [3                Delhi VAT Rules as on 5th March 2014

     (iv) cost of consumables such as water, electricity, fuel, etc. used in the execution
of the works contract the property in which is not transferred in the course of execution of
a works contract;
     (v)   cost of establishment of the contractor including cost of marketing, finance
expenses and securities deposits to the extent it is relatable to supply of labour and services;
     (vi) other similar expenses relatable to supply of labour and services;
     (vii) profits earned by the contractor to the extent it is relatable to supply of labour
and services subject to furnishing of a profit and loss account of the works sites:
           PROVIDED that where amount of charges towards labour, services and other
like charges are not ascertainable from the books of accounts of the dealer, the amount of
such charges shall be calculated at the percentages specified in the following table :-
                                           TABLE
                    PERCENTAGES FOR WORKS CONTRACTS
 Sl.                      Type of contract                          Labour, service and
 No.                                                               other like charges are
                                                                  percentage of total value
                                                                       of the contract
  1     Fabrication and installation of plant and machinery.          Twenty five percent
  2     Fabrication and erection of structural works of iron            Fifteen percent
        and steel including fabrication, supply and erection
        of iron trusses, purloins and the like.
  3     Fabrication and installation of cranes and hoists.              Fifteen percent
  4     Fabrication and installation of elevators (lifts) and           Fifteen percent
        escalators.
  5     Fabrication and installation of rolling shutters and            Fifteen percent
        collapsible gates.
  6     Civil works.                                                Twenty five percent*
  7     Installation of doors, doorframes, windows, frames              Twenty percent
        and grills.
  8     Supply and fixing of tiles, slabs, stones and sheets.           Twenty percent
  9     Supply and installation of air conditioners and air             Fifteen percent
        coolers.
  10    Supply and installation of air conditioning                     Fifteen percent
        equipment including deep freezers, cold storage
        plants, humidification plants and de-humidors.
  11    Supply and fitting of electrical goods, supply and              Fifteen percent
        installation of electrical equipments including
        transformers.

                                             (11)                     by Rakesh Garg, FCA
                         Delhi VAT Rules as on 5th March 2014                  Rule [3

 Sl.                     Type of contract                         Labour, service and
 No.                                                             other like charges are
                                                                percentage of total value
                                                                     of the contract
  12   Supply and fixing of furniture and fixtures,                  Twenty percent
       partitions including contracts for interior decoration
       and false ceiling.
  13   Construction of Railway coaches and wagons on                 Twenty percent
       under carriages supplied by Railway.
  14   Construction or mounting of bodies of motor                   Twenty percent
       vehicle and construction of trailers.
  15   Sanitary fitting for plumbing and drainage or               Twenty five percent
       sewerage.
  16   Laying underground surface pipelines, cables or                Thirty percent
       conduits.
  17   Dyeing and printing of textiles.                               Thirty percent
  18   Supply and erection of weighing machines and                  Fifteen percent
       weighbridges.
  19   Painting, polishing and white washing.                         Thirty percent
  20   All other contracts not specified from Sl. No. 1 to           Twenty percent
       19 above.

* Twenty five percent of total value of the contract excluding the cost of land transferred,
  if any.
  (3) (a) In the case of works contract of civil nature where the payment of charges
towards the cost of land, if any, is not ascertainable from the books of accounts of the
dealer, the amount of such charges shall be calculated @ 30% of the total value of the
contract except in the case of construction of commercial buildings or complexes where it
shall be calculated @ 50% of the total value of the contract.
     (b)    In the case of works contract of civil nature where only a part of the total
constructed area is being transferred, the charges towards the cost of land shall be
calculated on a pro-rata basis by the following formula:-

          Proportionate super area X Indexed cost of acquisition of land
                      Total plot area X Floor Area Ratio
            Explanation.- Proportionate super area for the purpose of this clause means
the covered area booked for transfer and the proportionate common constructed area
attributable to it.
     (c)    In the case of work contract of civil nature where only a part of total
constructed area is being transferred, the deduction towards labour, services and other
like charges mentioned in sub-rule (1) shall be calculated on a pro-rata basis.
 by Rakesh Garg, FCA                        (12)
Rule   [3                Delhi VAT Rules as on 5th March 2014

    (d)    In the case of works contract of civil nature, the tax shall be payable by the
contractor during the tax period in which the property in goods is transferred.
            Explanation 1. - For the purpose of this rule, indexed cost of acquisition shall
be calculated as per section 48 of the Income Tax Act, 1961.
            Explanation 2. - No tax shall be payable by a contractor on the amount
representing the value of the goods supplied by the contractee to the contractor in the
execution of works contract in which the ownership of such goods remains with the
contractee under the terms of the contract and the amount representing the value of the
goods supplied by the contractee to the contractor does not form part of the contract and
is not deductible from the amount payable to the contractor by the contractee for the
execution of the works contract.]




                                           (13)                    by Rakesh Garg, FCA
Rule   6                  Delhi VAT Rules as on 5th March 2014


                                   CHAPTER III
                                     Tax Credit
6          Apportionment of tax credit
           Sections: 9(4), 10(2)   Form: Nil
         Where a dealer has purchased goods intended to be used for the purposes
specified in sub-section (1) of section 9 and the goods are subsequently used fully or
partly for other purposes as specified in sub-section (4) of section 9 or the goods or
goods manufactured out of such goods are exported from Delhi by way of transfer,
the tax credit claimed shall be reduced under section 10, in the following manner:-
  (i)    in case commodity-wise accounts are maintained by the dealer clearly
correlating use of goods for making sales under sub-section (1) of section 9 and for
other purposes, the tax credit shall be reduced by the amount of input tax paid on the
purchases used for such other purposes.
  (ii) in case commodity-wise accounts are maintained by the dealer clearly
correlating use of goods for making sales referred in sub-section (1) of section 9 and
for transfer of goods or goods manufactured out of such goods, the tax credit shall be
reduced in the manner specified in rule 7.
  (iii) in case commodity-wise accounts are not maintained by the dealer clearly
correlating use of goods for making sales referred to in clause (i) above, the
reduction of tax credit shall be calculated on the basis of the purchase price of such
goods immediately preceding their use for other purposes or their fair market value,
whichever is higher.
  (iv) in case commodity-wise accounts are not maintained by the dealer clearly
correlating use of goods for making sales referred to in clause (ii) above, the
reduction of tax credit shall be calculated on the basis of the purchase price of such
goods immediately preceding to their transfer or their fair market value, whichever is
higher, and the input tax credit shall be reduced in the manner specified in rule 7.




                                          (1)                  by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                     Rule [6A
1
    [6A     Restriction and conditions governing tax credit
            Sections: 9(1), 9(2), 10(5)      Form: Nil
     2
    [(1) ***]
  (2) Before allowing the claim of input tax credit to a dealer, the assessing
authority may satisfy itself that the conditions laid down in clause (g) of sub-section
(2) of section 9 of the Act are also satisfied.
  (3) The provisions of sub-section (5) of Section 10 of the Act relating to
proportionate reduction of tax credit on purchases of goods sold at a price lower than
the purchase price shall apply to the cases where, during the tax period, the dealer
receives credit note or notes from the selling dealer on account of discount,
commission, rebate, remission in price or incentive, or by whatever name called.
         Explanation - For the removal of doubt, it is hereby clarified that the
provisions of sub-section (5) of section 10 of the Act shall not apply to a case where
in the ordinary course of business the goods are sold by a dealer at a loss.
  (4) In the cases where the sale has been made at price lower than the purchase
price in pursuance of the administered prices of the oil companies, that is to say,
Indian Oil Corporation, Hindustan Petroleum Corporation Ltd. and Bharat Petroleum
Corporation Ltd. the provisions of section 10(5) shall not apply.]




1
    Inserted vide No. F.3(23)/Fin.(T&E)/2009-10/jsfin/287, dated 1.4.2010, w.e.f. 1.4.2010.
2
    Omitted vide notification No.F.3(23)/Fin(Rev-I)/2011-12/DSIII/68, dated 27.1.2012, w.e.f.
     27.1.2012. Earlier inserted vide notification No. F.3(23)/Fin.(T&E)/2009-10/jsfin/287, dated
     1.4.2010, w.e.f. 1.4.2010 and read as, "(1) For the purpose of working out the entitlement of
     tax credit under sub-section (1) of section 9 of the Act to the extent of proportion of the
     goods which have been put to sale during the tax period, the input tax credit on the closing
     stock available with the dealer at the end of every tax period shall be carried forward to the
     next tax period or the following tax period or periods, as the case may be, till such stock is
     sold by the dealer:
     PROVIDED that this sub-rule shall not prevent the claim of refund of a dealer for sales
     already effected during the relevant tax period or to a dealer who makes sales in the course
     of exports out of India, or in the course of inter-State trade and commerce, or, in such cases
     where the dealer being a manufacturer is required to make purchases of raw materials
     taxable at a higher rate of tax, while the sales of goods manufactured by him (not being
     goods exempt under section 6 as specified in First Schedule to the Act) are taxable at the
     lower rate under the Act."
    by Rakesh Garg, FCA                          (2)
Rule           7                  Delhi VAT Rules as on 5th March 2014

7                  Reduction of tax credit
                   Sections: 9(6) & 9(9), 10(3)     Form: Nil
        1
   [(1)    For the purposes of sub-section (6) of section 9 and 2[sub-clause (ii) of
clause (c) of] sub-section (3) of section 10, the tax credit shall be reduced by the
following prescribed percentages:-
    (a)            in the case of goods specified in the Second Schedule              100 percent
    3
        [(b)       in the case of goods specified in the Third Schedule               40 percent]
    (c)            in the case of goods specified in the Fourth Schedule               10 percent
    (d)            in the case of any other goods specified in clause (e) of          16 percent]
                   sub-section (1) of section 4
    4
        [(e)       ***]
  (2) Where a dealer has transferred any goods in the circumstances specified under
sub-section (6) of section 9 and has made a reduction of tax credit by the prescribed
percentage, he shall be entitled to claim the tax credit so reduced when he brings such
goods back into Delhi for sale on which tax is payable under section 3 or for sale in the
1
    Sub-rule (1) substituted vide Notification No. F.3(10)/Fin.(T&E)/2008-09/Jsfin./351, dated
    24.7.2008, w.e.f. 1.6.2008. Percentage effective from 14.5.2007 to 31.5.2008:- (1) For the
    purposes of sub-section (6) of section 9 and sub-section (3) of section 10, the tax credit shall
    be reduced by the following prescribed percentages:-
     (a) in the case of goods specified in the Second Schedule                        100 percent
     (b) in the case of goods specified in the Third Schedule                          75 percent
     (c) in the case of goods specified in the Fourth Schedule                          15 percent
     (d) in the case of any other goods specified in clause (e) of sub-section (1)     24 percent
          of section 4
    Earlier this sub-rule was substituted vide notification no.F.3(2)/Fin(T&E)/2007-08/
    (iv)/dsfte/353, dated 14.5.2007, w.e.f. 14.5.2007. Percentage effective from 1.4.2005 to
    13.5.2007:- (1) For the purposes of sub-section (6) of section 9 and sub-section (3) of
    section 10, the tax credit shall be reduced by the following prescribed percentages:-
     (a) in the case of goods specified in the Second Schedule                        100 percent
     (b) in the case of goods specified in the Third Schedule                         100 percent
     (c) in the case of goods specified in the Fourth Schedule                          20 percent
     (d) in the case of any other goods specified in clause (e) of sub-section (1)     32 percent
          of section 4
2
    Inserted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013 w.e.f.
    30.03.2013.
3
    Substituted vide Notification No. F.3(27)/Fin(T&E)/2009-10/jsfin/195, dated 17.03.2010,
    w.e.f. 17.03.2010, earlier read as :-
       "(b)    in the case of goods specified in the Third Schedule             50 percent"
4
    Clause (e) of sub-rule (1) of Rule 7 omitted vide notification No.F.3(23)/Fin(Rev-I)/2011-
    12/DSIII/68, dated 27.01.2012, w.e.f. 27.01.2012. Earlier inserted vide notification No.
    F.3(27)/Fin(T&E)/ 2009-10/jsfin/195, dated 17.03.2010, w.e.f. 17.03.2010 and read as:-
     "(e) declared goods, as defined from time to time in section 14 of the 50 percent]
             Central Sales Tax Act, 1956 (74 of 1956)"
                                                   (3)                     by Rakesh Garg, FCA
                          Delhi VAT Rules as on 5th March 2014                    Rule 7A

course of inter-State trade or commerce or for sale outside Delhi or for sale in the
course of exports out of the territory of India, subject to the condition that the goods
brought back to Delhi are the same goods as originally transferred 1[or the goods
processed or manufactured out of the goods as originally transferred.]
  (3) Where any goods or goods manufactured out of such goods are lost or
destroyed, the dealer shall not be eligible to claim tax credit on such goods and the
credit taken in any earlier tax period shall be reversed in the tax period in which
goods are claimed to have been lost or destroyed.
  (4) For the purpose of sub-section (9) of section 9, the prescribed percentage of
reduction of tax credit shall be 2[2 percent.]
7A        Adjustment to tax
          Section: 8(1)(e)       Form: Nil
        Where adjustment of tax arises under clause (e) of sub-section (1) of section
8 by reason of the whole or part of the price owed by the buyer for the purchase of
goods having been written off by the dealer as bad debt, the dealer shall make such
adjustment to the extent of the tax on the price written off as bad debt provided such
price has been written off in his books of accounts and the price so written off has
also been claimed by the dealer as deduction under section 36 of the Income Tax Act,
1961 (43 of 1961):
        PROVIDED that where the price so written off relates to the sale of goods
taxable at different rates of tax specified under section 4, the adjustment shall be
made by allocating the price so written off to various amounts outstanding in the
following order:-
        (i)    any interest amount due and outstanding;
        (ii) sale price of any exempt goods;
        (iii) sale price of goods taxable at the rate of 1 percent;
        (iv) sale price of goods taxable at the rate of 3[5 percent];
        (v) sale price of goods taxable at the rate of 12.5 percent; and
        (vi) sale price of goods taxable at the rate of 20 percent
        PROVIDED FURTHER that where the price so written off is recovered
subsequently either in whole or part, it shall be deemed to be the sale of goods by
him in the tax period in which such price is recovered and the dealer shall make an
adjustment in calculating the tax payable for the same tax period by allocating the
recovered amount to the amounts stated above in the reverse order.

1
  Inserted vide No. F.3(59)/Fin(T&E)/2005-06/923 kha, dt. 30.11.2005, w.e.f. 30.11.2005.
2
   Substituted for the word and figure "3 percent" vide No. F.3(10)/Fin.(T&E)/2008-09/
   Jsfin./351, dated 24.07.2008, w.e.f. 01.06.2008. Earlier substituted for the word and figure
   "4 percent" vide No. F.3(2)/Fin(T&E)/2007-08/(iv)/dsfte/353, dated 14.05.2007, w.e.f.
   14.05.2007.
3
   Substituted for the figure and word "4 percent" vide notification No.F.3(23)/Fin(Rev-I)/
   2011-12/DSIII/68, dated 27.01.2012, w.e.f. 27.01.2012.
    by Rakesh Garg, FCA                      (4)
Rule      [7B                Delhi VAT Rules as on 5th March 2014
1
    [7B     Adjustment of tax due to retrospective reduction of tax liability by
           virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005
            Sections: 4, 15, 105(4)    Form: Nil
         A dealer, in consequence of the retrospective operation of ­
  (a) the reduced rates of tax on the turnover pertaining to declared goods
involved in the execution of works contracts and the works contracts which are in the
nature of printing works in accordance with the provisions of section 4; or
  (b) the eligibility to claim input tax credit on purchase of second hand goods
from the resident seller under sub-section (2) of section 15; or
  (c) the discharge of tax liability on works contracts in accordance with the
provisions of sub-section (4) of section 105,
         shall re-compute his tax liability and shall make adjustments on account of
excess amount of tax deposited under the Act, if any, in the first return which is due
to be filed after the date of notification of the Delhi Value Added Tax (Fifth
Amendment) Rules, 2005 2:
         PROVIDED that the dealer shall not make the adjustments of the excess
amount of tax deposited unless such excess amount has been refunded to the purchaser:
         PROVIDED FURTHER that the dealer shall submit the proof of the amount
so refunded to the purchaser along with his return mentioned above.]
8          Treatment of stock brought forward during transition
            Section: 14(2)         Form: Nil
         For the purposes of sub-section (2) of section 14, the amount of tax borne
shall be­
   (a) where the dealer holds an invoice issued by a dealer registered under the
Delhi Sales Tax Act, 1975 (43 of 1975) in respect of the opening stock which
separately states the amount of tax paid under the Delhi Sales Tax Act, 1975 (43 of
1975) at the point specified under section 5 of the said Act, the amount of such tax as
is allocable to the opening stock; or
   (b) in any other case, an amount calculated according to the formula-
                           F x P x 75%
         where ­
           F=     the tax fraction, (r/r+100) [where `r' is the rate of tax under the Delhi
                  Sales Tax Act, 1975 (43 of 1975) applicable as on March 31, 2005 to
                  the opening stock].
           P=     the price paid for the opening stock.
1
    Inserted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dt. 30.11.2005, w.e.f.
    30.11.2005.
2
    For the dealers having monthly tax period, time was extended upto the time of filing of the
    return for the month of December, 2005 vide Order No.F.3(17)/P-II/VAT/Misc./2005/1211
    dated 03.01.2006.
                                               (5)                    by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                   Rule 9

9          Credit on second hand goods purchased by a registered dealer from a
           resident seller not registered under the Act
           Section: 15             Form: Nil
  (1) No input tax credit shall be claimed on second hand goods purchased by a
registered dealer from a resident seller who is not registered under the Act, unless the
registered dealer has in his possession adequate proof of the amount paid for such
goods in the form of an invoice or receipt signed by such a resident seller containing
the following, namely -
     (a) the description of the goods;
     (b) the amount paid for the goods;
     (c) the name and address of the resident seller; and
     (d) the Permanent Account Number (PAN), if any, of the resident seller.
  1
    [(2) No input tax credit shall be claimed under section 15 by a registered dealer
on purchase of second hand goods unless the dealer has in his possession original
invoice or cash memo issued under the Act or under the Delhi Sales Tax Act, 1975
(43 of 1975) (since repealed) for purchase of said goods in Delhi by the resident
seller.]
10         Document for availing of credit
           Section: 20(1)         Form: 19
  (1) A dealer requiring to furnish statement of trading stock and raw material
under clause (c) of sub-section (1) of Section 20 shall furnish the same in Form
DVAT 19 within 7 days of his registration taking effect.
  (2) No input tax credit shall be allowed on the trading stock or raw materials
held by a dealer who is registered or re-registered at the time when such registration
or re-registration takes effect, unless the dealer has in his possession adequate proof
of the amount of input tax paid in the form of a tax invoices issued by a registered
dealer to the dealer claiming the tax credit.




1
    Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
    w.e.f. 30.11.2005, earlier read as, "(2) No input tax credit shall be claimed on second hand
    goods under section 15 without production of original tax invoice.".
    by Rakesh Garg, FCA                        (6)
Rule   11              Delhi VAT Rules as on 5th March 2014

                               CHAPTER IV
                Registration, Approval and Permission
11      Applications ­ General
        Section: 19         Form: Nil
  (1) Every application under the Act for registration as a dealer or for the
amendment or cancellation thereof, shall ­
     (i)   be furnished in the Forms prescribed in these rules;
     (ii) contain the information and particulars required in the relevant Form;
     (iii) be signed and verified by the person or authority mentioned in section 29
and in the manner specified in the relevant Form;
     (iv) be accompanied by all documents mentioned in the Form;
     (v) be accompanied by proof of payment of the fee as prescribed in Annexure 1
to these rules; and
     (vi) be accompanied by security in the prescribed amount.
  (2) Where no Form is prescribed in these rules, the application may be made in
writing served on the Commissioner:
          PROVIDED that the Commissioner may require that the application be re-
submitted in a Form or manner as may be specified by the Commissioner.
  (3) The Commissioner shall issue a receipt acknowledging receipt of an
application at the time the application is furnished.
12      Application for registration as a dealer
        Section: 19          Form: 04
  (1) A dealer who is required to apply for registration under section 18 shall
make an application for registration to the Commissioner in Form DVAT-04 within a
period of 30 days from the date of his becoming liable to pay tax under the Act and
shall pay the filing fee as prescribed in Annexure 1 of these rules.
  (2) The dealer shall provide such further information as may be required by the
Commissioner.
13      Processing application for registration as a dealer
        Section: 19(3)(b)    Form: 05
        Every notice issued to an applicant under clause (b) of sub-section (3) of
section 19 shall be in Form DVAT-05 and shall be served on the applicant in the
manner specified in rule 62.







                                        (1)                   by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                  Rule 14

14         Certificate of registration
            Sections: 19, 24      Form: 06
  (1) The Commissioner, after due verification of the application and the
supporting documents, shall grant a certificate of registration in Form DVAT-06. The
Commissioner shall grant single registration to a dealer who has within Delhi, more
than one place of business.
  (2) A dealer shall be deemed to be registered under the Act from the date of the
receipt of his Application for Registration as specified in sub-rule (1) above or from
the date the dealer has become liable to pay tax except where any other date has been
specified in the certificate of registration.
  (3) Every registered dealer shall retain and prominently display the certificate of
registration at its principal place of business and a certified copy thereof at all other
places of business in Delhi. 1[Further, the dealer shall also prominently display his
TIN and ward number outside the main entrance of all places of business in Delhi.]
  (4) A registered dealer may obtain from the Commissioner, on payment of the
fee prescribed in Annexure 1 to these rules, a duplicate of the certificate of
registration where the original has been lost, destroyed or defaced or a certified copy
or copies on payment of the fee prescribed in Annexure 1 to these rules for the
purpose specified in sub-rule (3).
  (5) The Commissioner shall issue a fresh certificate of registration under the Act
to every dealer who is registered by virtue of section 24.
  (6) Pending the issue of the certificate pursuant to sub-rule (5), a certificate of
registration issued to a dealer who is registered under the Delhi Sales Tax Act, 1975
(43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (9 of 1999) or the
Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 2002) as in force in Delhi
immediately before the commencement of the Act shall be sufficient evidence that
the person is registered for the purposes of section 19.
15         Amendment of registration
            Section: 21           Forms: 07, 08
  (1) An application for amendment to an existing registration shall be made in
Form DVAT-07.
  (2) Any amendment to the existing registration as a dealer shall be intimated by
the Commissioner in Form DVAT-08.




1
    Inserted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated 09.07.2013 w.e.f.
    09.07.2013.
    by Rakesh Garg, FCA                       (2)
Rule     16             Delhi VAT Rules as on 5th March 2014

16        Cancellation of registration
          Section: 22          Forms: 09 to 11
  (1) An application under sub-section (2) of section 22 for cancellation of
registration as a dealer shall be made in Form DVAT-09 within thirty days of the
following:-
     (a) in cases where a registered dealer has ceased to carry on any activity
which would entitle him to be registered as a dealer under the Act, from the date of
cessation of the activity;
     (b) in cases where an incorporated body is closed down or otherwise ceases to
exist, from the date of closure or cessation of existence;
     (c) in cases where the owner of a proprietorship business dies leaving no
successor to carry on the business, from the date of death of the owner of the
proprietorship business;
     (d) in case of a firm or an association of persons being dissolved, from the
date of its dissolution;
     (e) in case a registered dealer has ceased to be liable to pay tax under the Act,
from the date on which he ceased to be so liable.
  (2) Every registered dealer who applies for cancellation of his registration shall
surrender with his application the original certificate of registration and all certified
copies thereof.
  (3) The application shall specify the date from which the dealer desires the
cancellation of registration to take effect:
          PROVIDED that unless the Commissioner by notice, in writing, served on
the dealer notifies another date from which registration shall be cancelled, the
dealer's registration shall cease on the date specified by the dealer.
  (4) Where the Commissioner proposes to cancel the registration of a dealer
under sub-section (1) of section 22, the Commissioner shall serve upon the person a
notice in Form DVAT-10 in the manner prescribed in rule 62.
  (5) Every registered dealer whose registration is cancelled under sub-section (1)
of section 22, shall deliver to the Commissioner the certificate of registration by the
date stated 1[in Form DVAT-11:]
          PROVIDED that where a dealer has made an objection to the Commissioner
under section 74 against the cancellation of the registration, the dealer may retain the
certificate of registration pending resolution of the objection.
  (6) In case of cancellation of registration, the Commissioner shall specify in a
notice in Form DVAT-11 the date from which the cancellation of the registration
takes effect. Upon cancellation of registration, the dealer shall be required to comply
with the requirements specified by the Commissioner either in the notice issued in

1
    Substituted for the words and figures "in Form DVAT-10:" vide notification no.
    F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353, dated 07.09.2006 w.e.f. 07.09.2006.
                                          (3)                    by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                      Rule 17

Form DVAT-11 or by a separate communication to be served in the manner specified
in rule 62.
  (7) Notwithstanding the cancellation of registration, all the proceedings pending
or to be initiated shall not abate.
17         1
               [Hosting] of particulars of cancelled certificates of registration
            Section: 22(8)          Form: Nil
        For the purposes of sub-section (8) of section 22 the Commissioner shall
2
 [host on the Department's website] the particulars of dealers whose registration has
been cancelled in the following form:-
         (1)                        (2)                   (3)                       (4)
      Name and           Name of the Proprietor /     Registration            Date of effect of
    address of the      Manger / Partners / Directors   number                cancellation of
       dealer                                                                   registration


18         Declaration of name of manager of business
            Section: 95             Forms: 04, 07, 52
 (1) The information required under section 95 shall be intimated to the
Commissioner in Form DVAT-04 at the time of application for registration.
  (2) Where there is any change in the person or persons named in Form DVAT-
04 as manager or managers of business under section 95 on account of death or
otherwise, the registered dealer or his legal representative, as the case may be, shall
inform the Commissioner within thirty days from the date of such change in Form
DVAT-07 and also provide the name of the person or persons who shall be manager
or managers thereafter.
  3
    [(3) A declaration under sub section (3), (3A) of section 95, shall be furnished in
Form DVAT-52 to the Commissioner within the time as specified in section 95.]

1
    Substituted for the word "Publication" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/
    DSVI/519; dated 09.07.2013 w.e.f. 09.07.2013.
2
     Substituted for the word "publish" vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/
    DSVI/519; dated 09.07.2013 w.e.f. 09.07.2013.
3
    Sub-Rule (3), which was earlier inserted vide notification No.F.3(59)/Fin(T&E)/2005-
    06/923 kha, dated 30.11.2005, w.e.f. 30.11.2005, now substituted vide Notification no.
    F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013. Before
    substitution, it read as, "A declaration under sub-section (3) of section 95, shall be furnished
    in Form DVAT 52 to the Commissioner ­
       (a) before 31st December, 2005, by a dealer who is deemed to have been registered
    under sub-section (1) of section 24;
       (b) within fifteen days of obtaining the Permanent Account Number, if the said
    number is obtained at any time after applying for the certificate of registration."
    by Rakesh Garg, FCA                          (4)
Rule   19               Delhi VAT Rules as on 5th March 2014

19       Nomination of principal place of business in the case of a dealer having
        more than one place of business in Delhi
         Section: 2(1)(e)      Forms: 04, 07
  (1) Where a dealer has within Delhi, more than one place of business
(hereinafter referred to as "branches"), he shall ­
    (a) nominate one of such branches as the principal place of business in Delhi;
and
    (b) inform the Commissioner in Form DVAT-04 of such nomination at the
time of application for registration.
  (2) When the dealer changes his designated principal place of business, the
dealer shall inform the Commissioner within thirty days from the change in Form
DVAT-07 and shall intimate the Commissioner of the location of the new principal
place of business.
20      Notification of address for service of notices
         Section: Nil          Form: 07
  (1) Every person who applies for registration under the Act as a dealer shall, in
the application, give an address in Delhi for service of notices, orders and other
correspondence.
  (2) Every person who has given an address for service and who subsequently
changes his address shall, within thirty days after the change, intimate the
Commissioner, in writing, his new address in Delhi in Form DVAT-07.
  (3) Where a person has changed his address and has failed to give to the
Commissioner notice in Form DVAT-07 of his new address in Delhi for service, the
service effected at the last known address shall be deemed to be valid service under
the Act or these rules and such person shall not be permitted to plead such change of
address as a defence in any proceedings (whether civil or criminal) instituted against
him under the Act or these rules.
  (4) The address for service last given to the Commissioner by any person shall,
for all purposes of the Act and these rules, be his address for service.
21      Register of Dealers
         Section: Nil          Form: Nil
         The Commissioner shall maintain a "Registration Register" in such form as
he may deem fit, incorporating therein the complete particulars of the dealers
registered under the Act including particulars of any amendments to and cancellation
of, registration of the dealers under the Act, which will be available for inspection on
payment of fee prescribed in Annexure 1 to these rules.




                                           (5)                  by Rakesh Garg, FCA
Rule      22                Delhi VAT Rules as on 5th March 2014

                                      CHAPTER V
                                           Security
22         Person and the required amount of security to be furnished
           Sections: 19(2), 25, 60(4), 61(5)            Form: Nil
  (1) A person applying for registration under the Act shall furnish security not
exceeding one lakh rupees along with the application for registration:-
         PROVIDED that the amount of the security shall be reduced by the amount
stated below subject to a total maximum reduction of fifty thousand rupees, in case
the person produces the following documents:
    (a)   last paid electricity bill in his name                    Ten thousand rupees.
    (b)   last paid telephone bill in his name                      Five thousand rupees.
    (c)   Permanent Account Number (PAN) issued under               Ten thousand rupees.
          the Income Tax Act, 1961 (43 of 1961)
    (d)   any document as proof of ownership of principal           Thirty thousand rupees.
          place of business
    (e)   any document as proof of ownership of                     Twenty thousand rupees.
          residential property
    (f)   notarised photocopy of the passport of proprietor         Ten thousand rupees.
          / managing partner or managing director
     1
   [(2) A person required to pay security under sub-section 4 of section 60 for de-
sealing or release of any premises including the office, shop, godown, box, locker,
safe, almirah or other receptacle, shall furnish security of a sum equal to one per
cent of the maximum of GTO of last three years or a sum equal to five lakh rupees,
whichever is higher.]
  (3) A person offering to pay security under sub-section (5) of section 61 for
release of any goods vehicle, goods and documents seized shall furnish security of
twice the amount of tax payable if the goods were sold in Delhi, before seeking
release of goods vehicle, goods and documents seized.
  (4) The Commissioner may require a dealer claiming refund under section 38 to
furnish security of the amount not exceeding the amount of refund claimed before the
grant of refund.



1
    Substituted vide notification No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated 20.09.2013
    w.e.f. 20.09.2013. Earlier read as, "(2) A person ordered to pay security under sub-section
    (4) of section 60 for de-sealing or release of any premises including the office, shop,
    godown, box, locker, safe, almirah or other receptacle, shall furnish security of the amount
    ordered by the Commissioner before seeking de-sealing or release of the premises."
                                               (1)                     by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                  Rule 23

23         Manner in which security may be furnished
            Section: 25, 61(5)                  Form: 12
   (1) The tender of an amount or an asset or the undertaking of a liability as
security for any purpose of the Act shall be made in Form DVAT-12.
   (2) Subject to sub-rule (3) of this rule, where a person is required or offers to
furnish security for any purpose of the Act, the security shall be acceptable only if it
is made in any one of the forms listed in Table below, unless the Commissioner
prescribes a particular form in which the security shall be acceptable:
           PROVIDED that security may be offered partly in one form and partly in
another.
   1
     [(2A) The security required to be furnished by a person under sub-section 4 of
section 60, shall be, at least 50% in the form of security specified at sl. no.1 of the
`Table ­ Forms of Security' below and balance may be in any of the forms of security
specified in the said table.]
   (3) The security required to be furnished by a person under clause (b) of sub-
section (5) of section 61, shall be, at least, 50% in the form specified as item no. 1 of
the Table below, and balance may be in any of the form specified in Table below.
   (4) A security, which does not meet the conditions specified in Table below,
shall not be treated as the furnishing of security for the purposes of the Act.
   (5) The security shall be accepted only for the amount prescribed or ordered.
   (6) If the security is furnished in any of the forms referred to in items 2 to 7
(inclusive) in the Table below, a document transferring the title to the security shall
be executed in the name of the President of India and the transfer recorded and noted
in the books of the issuing authority and the person offering the security shall be
required to pay Stamp duty and Registration fee as prescribed under the relevant law.
   (7) The Commissioner shall maintain a complete account of the securities
deposited, forfeited or refunded in Securities Register in such form and in such
manner as the Commissioner deems fit.
                                 Table ­ Forms of Security
        Form of security                    Conditions                Amount of security
    1 Cash                         The Government will not          Amount      of     cash
                                   pay any interest on security     deposited in appro-
                                   deposit, held in the form of     priate    Government
                                   cash.                            treasury.
    2 Promissory       notes,                                       These securities shall
      stock certificates of                                         be accepted at five per
      any State Government                                          cent    below     their
                                                                    market price as on
1
    Inserted vide notification No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated 20.09.2013 w.e.f.
    20.09.2013.
    by Rakesh Garg, FCA                        (2)
Rule   23             Delhi VAT Rules as on 5th March 2014

       Form of security             Conditions                 Amount of security
                                                             date of submission or
                                                             at their face value,
                                                             whichever is less.
3 Post Office Cash          These certificates shall be      Surrender value at the
  Certificates, Treasury    formally transferred to the      time of tender
  Savings       Deposits,   (President of India) and
  National Plan Savings     shall be accepted with the
  Certificates, 12 Year     sanction of the Post Master
  National       Defence    of the office of registration.
  Certificates, 10 Year
  National       Defence
  Certificates.
4 Post Office Savings       A pass book, for a deposit       Amount deposited
  Bank Pass Books.          made under the Post Office
                            Savings Bank Rules may be
                            accepted      as      security
                            provided that the dealer has
                            signed and delivered to the
                            Post Master a letter in the
                            prescribed form as required
                            by the said rules.
                            The pass book shall be sent
                            to the post office as soon as
                            possible after the 15th June
                            of each year so that
                            necessary entries of interest
                            may be made therein.
5 Municipal debentures                                       These securities shall
  or Port Trust Bonds                                        be accepted at five per
  and/or      Debentures                                     cent below the market
  issued      by      the                                    price as on date of
  Government or a                                            submission or face
  financial corporation.                                     value whichever is less.
6 Bonds or debentures                                        These securities shall
  issued by corporate                                        be accepted at five per
  bodies guaranteed by                                       cent below the market
  the Central or any                                         price or face value,
  State Government as                                        whichever is less.
  regards the payment of
  principal and interest
  or as regards principal
  only.
                                       (3)                    by Rakesh Garg, FCA
                      Delhi VAT Rules as on 5th March 2014               Rule 23

    Form of security                 Conditions               Amount of security
7 Deposit receipts of any   The deposit receipts shall be    The amount shown on
  authorised bank.          made in the name of the          the deposit receipt.
                            dealer but pledged to the
                            President of India. The
                            Bank shall agree that on
                            receiving a signed treasury
                            challan        from       the
                            Commissioner              and
                            withdrawal      order   duly
                            signed          by         the
                            Commissioner, the bank
                            will at once remit the
                            amount in full or in part, as
                            may be specified in the
                            order, into the treasury and
                            send the receipted challan
                            to the Commissioner.
                            The dealer will agree in
                            writing to undertake the risk
                            involved in the investment.
8 Mortgage            of    Mortgage bond in writing         Amount stated in the
  immovable property,       shall be executed in favour      relevant document as
  hypothecation       or    of the President of India        the maximum amount
  pledge of movable         and registered according to      recoverable under the
  property,     personal    law of registration at the       mortgage,
  surety.                   cost of the dealer. The pro-     hypothecation, pledge,
                            perty mortgaged shall be         or personal surety.
                            free from all encumbrances.
                            Personal surety shall be in
                            the form of a personal bond
                            with one or two guarantees
                            acceptable        to      the
                            Commissioner. This form
                            of security shall be
                            accepted subject to such
                            conditions as may be laid
                            down from time to time by
                            the Commissioner by a
                            general or special order.
                            The liability of the surety
                            or guarantor shall be co-
                            extensive with that of the

by Rakesh Garg, FCA                    (4)
Rule     24             Delhi VAT Rules as on 5th March 2014

         Form of security              Conditions              Amount of security
                              dealer for the period the
                              contract of surety or
                              guarantee      remains     in
                              operation notwithstanding
                              the fact that the assessment
                              proceedings against the
                              dealer under Chapter VI of
                              the Act for the period are
                              initiated before or after the
                              said period. The liability of
                              the surety or guarantor
                              shall be enforced and
                              executed according to the
                              law for the recovery as
                              arrears of land revenue
                              referred to in section 44.
    9 Bank guarantee.         The bank must be a              The amount stated in
                              Scheduled Bank.                 the relevant document
                              The bank guarantee shall        as    the     maximum
                              be initially valid for a        amount      recoverable
                              period of one year and          under      the    bank
                              shall be kept valid till such   guarantee.
                              time the Commissioner
                              may require.
24        Safe-keeping, retention and return of security
          Section: 25         Form: 13
  (1) Post Office Savings Bank pass books, deposit receipts of banks, security
bonds and agreements, promissory notes or stock certificates tendered as security
shall be kept in safe custody by the Commissioner or an officer nominated by him in
this behalf.
  (2) Security tendered in any form shall be retained until the Commissioner
orders that there is no further necessity for keeping it.
  (3) Where a person has ceased to be a dealer or undertakes any other activity for
which security under the Act might not be required, the person may apply for the
return, release or discharge of the security in Form DVAT-13.
  (4) A person may object in the manner provided in section 74 if the Commissioner
has failed 1[within six months] to return, release or discharge the security:


1
     Substituted for the words and figures "within 4 months" vide notification no.
    F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353, dated 07.09.2006 w.e.f. 07.09.2006.
                                         (5)                   by Rakesh Garg, FCA
                         Delhi VAT Rules as on 5th March 2014                 Rule 25

         PROVIDED that, where the person has sought a refund in cash pursuant to
section 38 at any time, the person shall not request the Commissioner to return,
release or discharge the security on or before 30th November of the year succeeding
the year which includes the tax period in respect of which the refund is claimed.
  (5) No security shall be returned, released or discharged to the person or
otherwise disposed of except in accordance with the terms of the security bond or
agreement and while returning, releasing or discharging the security to the person,
unless the person entitled to the security gives an acknowledgment duly signed and
witnessed setting forth therein the full particulars of the security released, returned or
discharged.
25      Forfeiture of security

         Section: 25           Forms: 14, 15

  (1) Where the Commissioner proposes to forfeit a security in full or in part or is
of the view that the security furnished is insufficient, he shall serve upon the person
who furnished the security, a notice in Form DVAT-14.
  (2) Where the Commissioner is not satisfied with the explanation given in
response to the notice served upon in sub-rule (1), he shall pass an order in Form
DVAT-15 forfeiting the security in part or in full and requiring the person to make
good the deficiency of security.
  (3) Where security is furnished in a form other than cash or bank guarantee and
the security is forfeited in full or in part or is rendered insufficient, the Commissioner
shall, in the notice, allow the person affected, to pay the forfeited or insufficient
amount in cash within the time specified in the notice.
  (4) If the amount to be forfeited or rendered insufficient is not deposited in cash
pursuant to sub-rules (2) & (3) of this rule, the Commissioner shall make an
application to the Collector as defined in Delhi Land Reforms Act, 1954 (hereinafter
referred to as "Collector") to recover the said amount from the person, his surety or
guarantor as arrears of land revenue.
  (5) The Commissioner shall furnish to the Collector, the names and addresses of
the person, his surety or guarantor and the amount to be recovered and thereupon the
Collector shall proceed to recover the amount from the person or his surety or
guarantor or from both as arrears of land revenue.
  (6) Where security has been provided in the form of a pledge of goods, the
Commissioner may sell the goods following the procedure prescribed in rule 41 to
the extent applicable.
  (7) Where the security furnished by any person is forfeited in whole or is
rendered insufficient, the person shall make up deficiency in any of the forms
referred to in the Table under rule 23, as may be required by the Commissioner,
within fifteen days from the date of service of order in Form DVAT- 15.


 by Rakesh Garg, FCA                       (6)
Rule      26                Delhi VAT Rules as on 5th March 2014

                                     CHAPTER VI
                            Tax Period and Tax Returns
26         Tax Period
            Section: 26            Form: Nil
    1
   [(1) Subject to sub-rule (2) of this rule, the tax period for all the dealers shall be a
quarter.]
  (2) The tax period of a dealer who ceases to be registered, shall ceases­
    (a) if the registration is cancelled by the Commissioner, on the date specified by
the Commissioner as the date on which the dealer's registration ceases to have effect;
    (b) where the dealer dies or is wound up, on the date of death or winding up;
    (c) in any other case, on the date of cancellation of the registration.
    2
      [(3) ***
    (4) ***]
    3
   [(5) For a dealer, to whom a certificate of registration has been granted for
the first time, his tax period, till the end of the year of registration, shall be a
quarter and his first tax period shall commence from the date of his liability.]
  (6) For the purpose of sub-rule (1), the "turnover" of a dealer shall not include
turnover from-
    (a) the sale of capital assets;
    (b) sales made in the course of winding up the dealer's activities; and
    (c) sales made as part of the permanent diminution of the dealer's activities.
            Explanation - For the purposes of this sub-rule, adequate proof of a
dealer's turnover shall be a copy of the following documents:-
            (i)   the annual audited accounts of the dealer for the three previous
years or the annual accounts duly certified by the dealer where the accounts of the
dealer are not required to be audited under any law for the time being in force.

1
    Substituted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013
    w.e.f. 30.03.2013. For text before substitution: See Appendix at the end of this Chapter.
2
    Sub-Rule (3) and (4) have been omitted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/
    dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013. For text before Omission: See Appendix B at
    the end of this Chapter.
3
    Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
    w.e.f. 30.11.2005, earlier read as :-
    "(5) Where ­
      (a) a dealer has a tax period of one month;
      (b) the dealer is not prohibited from having a tax period of a quarter under sub-rule (4)
            above;
      (c) the dealer elects to have a tax period of a quarter,
      the election shall take effect from the first day of the next quarter."
                                               (1)                    by Rakesh Garg, FCA
                           Delhi VAT Rules as on 5th March 2014                     Rule 27

           (ii) income tax returns furnished by the dealer for the three previous
years duly certified by him or his Accountant.
27        Returns ­ General
          Section: 26             Form: Nil
  (1) Every return under the Act shall ­
     (i)   be furnished in the appropriate Form 1[and in the manner] prescribed in
these rules;
     (ii) contain the information and particulars required in that Form;
     (iii) be signed and verified by the person or authority mentioned in section 29
and in the manner specified in that Form; and
     (iv) be accompanied by all documents mentioned in the Form.
  (2) Where no Form for a return is prescribed in these rules, the return may be
made in writing and served on the Commissioner:
          PROVIDED that the Commissioner may require that the return be re-
submitted in a form or manner specified by the Commissioner.
  (3) Every person liable to furnish a return as agent for any person (including an
auctioneer) shall furnish a separate return for each person for whom he is agent, in
addition to his own return, if required.
  (4) The person liable to furnish a return as trustee for another shall furnish a
separate return for the trust of which he is a trustee, in addition to his own return, if
required.
  2
    [***]
28        Dealers' periodic returns
          Section: 26               Forms: 16, 17, 20
  (1) Subject to sub-rule (2) of this rule, every dealer liable to pay tax under
section 3 shall furnish a return in Form DVAT-16 for each tax period.
  (2) Every dealer who has elected to pay tax under section 16 shall furnish return
in Form DVAT 17.




1
  Inserted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated 09.07.2013 w.e.f.
  09.07.2013.
2
   Sub-rule (5) omitted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated
  09.07.2013 w.e.f. 09.07.2013. Earlier read as, "(5) Notwithstanding anything contained in
  this rule, the dealer or a class or classes of dealers as may be notified by the Commissioner
  by a special or general order, shall file the return in electronic form, from the date notified
  by the Commissioner in this regard and such dealer shall also file a copy of the return with
  the Commissioner within three days of electronic filing of return."
    by Rakesh Garg, FCA                       (2)
Rule      28                  Delhi VAT Rules as on 5th March 2014
    1
   [(3) A return referred to in sub-rule (1) or sub-rule (2) shall be furnished by
transmitting the data in the return electronically on the Departmental website and
thereafter submitting the Return Verification Form in Form DVAT-56, in duplicate, in
the manner stated in Rule 63. Such return and the said Form shall be furnished by the
dealer within twenty eight days from the end of the tax period. On submitting of Form
DVAT-56, the Commissioner shall issue the acknowledgement with signature and
stamp on one copy of the said Form;
         PROVIDED that a dealer who has been registered for the first time under the
Act shall furnish the return(s), the date of furnishing of which has already expired on the
date of grant of registration certificate, within seven days from the date of such grant;
         PROVIDED FURTHER that where the dealer fails to submit Form DVAT-
56 and/or to obtain the acknowledgment, it shall be construed that no return has
been furnished by the dealer for that tax period;
         PROVIDED ALSO that the Commissioner, by an order, may exempt a dealer
or class or classes of dealers from furnishing acknowledgment in Form DVAT-56
along with documents stated in sub-Rule-(3A), if the return under this rule is
furnished with digital signatures, in accordance with the provisions contained in the
Information Technology Act, 2000 (21 of 2000).

1
    Substituted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated 09.07.2013
    w.e.f. 09.07.2013. Earlier read as :-
     ##"(3) A return under sub-rule (1) and sub-rule (2) shall be accompanied by proof of
    payment of tax, interest or any other sum in Form DVAT-20 and documents as may be
    specified in the return. Such return shall be furnished by the dealer within twenty eight days
    from the end of his tax period:
    PROVIDED that a dealer who has been registered for the first time under the Act shall
    furnish the return(s), the date of furnishing of which has already been expired on the date of
    grant of registration certificate, within seven days from the date of such grant."
     ## Sub-rule (3) of Rule 28 was earlier substituted vide notification No.F.3(27)/Fin(Rev-
    I)/2011-12/ DSIII/353, dated 25.04.2012, w.e.f. 25.04.2012, earlier read as :-
     # "(3) A return under sub-rule (1) and sub-rule (2) shall be accompanied by proof of
            payment of tax, interest or any other sum in Form DVAT-20 and documents as may
            be specified in the return. Such return shall be furnished within-
         (a) seventy five days from the end of the dealer's tax period by the dealers having tax
              period of one year;
        (b) forty five days from the end of the dealer's tax period by the dealers having tax
              period of six months;
        (c) twenty eight days from the end of the dealer's tax period by the dealers having tax
              period of a quarter or one month, as the case may be.
             PROVIDED that a dealer who has been registered for the first time under the Act
          shall furnish the return(s), the date of furnishing of which has already been expired on
          the date of grant of registration certificate, within seven days from the date of such grant."
       # Sub-rule (3) was earlier substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/
    923 kha, dated 30.11.2005, w.e.f. 30.11.2005, earlier read as, "(3) A return under sub-rule
    (1) and sub-rule (2) shall be furnished within 28 days from the end of the dealer's tax period
    and shall be accompanied by proof of payment of tax, interest or any other sum in Form
    DVAT-20 and documents as may be specified in the return."
                                                   (3)                       by Rakesh Garg, FCA
                           Delhi VAT Rules as on 5th March 2014                      Rule 29

    (3A) The verification of the return in Form DVAT-56, referred to in sub-rule (3),
shall be accompanied by proof of payment of tax, interest or any other sum in Form
DVAT-20, copy of the TDS Certificate(s), CC-01 and the documents, as specified in
Form DVAT-56 or in the return Form.]
    1
      [(4) Where a dealer's registration is cancelled under the Act and subsequently
restored, the dealer shall furnish within 28 days after the restoration, all returns
2
  [, including Return Verification Form in Form DVAT-56 and documents referred to
in sub-rule (3A),] relating to the tax periods during which his registration remained
inoperative and the date of furnishing of which has already expired on the date of
restoration, and before furnishing such returns he shall deposit the tax due according
to these returns in the same manner as he would have done if the registration was not
so cancelled.]
29        Revised Returns
          Section: 28             Forms: 16, 17
  (1) A person who furnishes a revised return in correction of some error that has
been detected, shall do so by furnishing Form DVAT-16 along with an explanatory
note specifying the mistake or error because of which it has become necessary to
furnish a revised return.
  (2) A person paying tax under section 16 and wishes to furnish revised return to
correct any mistakes/errors as detected by him, shall furnish in form DVAT 17 along
with an explanatory note specifying the mistake or error because of which it has
become necessary to furnish a revised return.
30        Statement for Transitional Input Tax Credit
          Section: 14             Form: 18
        Where, upon the commencement of the Act, a registered dealer wishes to
claim tax credit under section 14, he shall furnish the required statement in Form
DVAT-18 and in case the tax credit claimed is in excess of one lakh rupees, the
statement shall be accompanied by a certificate signed by an Accountant.




1
   Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
  w.e.f. 30.11.2005, earlier read as, "(4) Where a dealer's registration is cancelled under the
  Act and is subsequently restored, the dealer shall furnish within 28 days after the restoration,
  all monthly or, as the case may be, quarterly returns relating to the period during which his
  registration remained inoperative, and before furnishing such returns he shall deposit the tax
  due according to these returns in the same manner as he would have done if the registration
  was not so cancelled.".
2
  Inserted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated 09.07.2013 w.e.f.
  09.07.2013.
    by Rakesh Garg, FCA                        (4)
Rule       [30A             Delhi VAT Rules as on 5th March 2014
1
    [30A   Discharge of liability in respect of a continuing works contract
            Section: 105(4)        Forms: 53, 54
   (1) A dealer, registered under the Delhi Sales Tax on Works Contract Act,
1999 (Delhi Act 9 of 1999) (hereinafter referred to in this section as "the repealed
Act"), who is eligible and liable to discharge his tax liability under the Act in
accordance with the provisions of sub-section (4) of section 105, he shall furnish
the details of all partly executed contracts as on 31st March, 2005 to the
Commissioner, in a statement in Form DVAT 53 along with his first return due to
be filed after the notification of the Delhi Value Added Tax (Fifth Amendment)
Rules, 20052 along with the documents and information as specified in the said
Form DVAT 53 and such dealer shall compute his tax liability in the manner as
given in the statement in Form DVAT 54:
         PROVIDED that where a dealer fails to furnish a statement in Form DVAT
53, complete in all respects, within the time so prescribed, his liability to pay tax
shall not be discharged in accordance with the provisions of sub-section (4) of
section 105 and he shall be liable to pay tax at the rates specified in section 4.
   (2) The dealer who is eligible and liable to discharge his tax liability under the
Act in accordance with the provisions of sub-section (4) of section 105 and has
submitted the statement in Form DVAT 53 in accordance with provisions of sub-
rule (1), he shall furnish information in Form DVAT 54 along with his return in
Form DVAT-16 for each and every tax period ending up to 31st March 2007:
         PROVIDED that a return furnished for any tax period in the absence of duly
filled in, signed and completed Form DVAT 54 shall be treated as invalid and
incorrect.]




1
    Inserted vide notification no.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005, w.e.f.
    30.11.2005.
2
    For the dealers having monthly tax period, time was extended upto the time of filing of the
    return for the month of December, 2005 vide Order No.F.3(17)/P-II/VAT/Misc./2005/1211
    dated 03.01.2006.
                                               (5)                    by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                     Rule [30A

                                           APPENDIX

               Rule 26(1), 26(3) and 26(4) before substitution/omission by
        the Delhi VAT (Amendment) Rules, 2013 vide Notification no. F.3(15)/
            Fin.(Rev-I)/2012-13/dsvi/264, dated 30.03.2013 w.e.f. 30.03.2013


                                 [Applicable up to 29.03.2013]




A           Rule 26(1) :
    1
    [(1) Subject to sub-rule (2) of this rule, the tax period for a dealer whose turnover in
the preceding year ­
      2
       [(a) is at or below five crore rupees, shall be a quarter;
      (b)   exceeds five crore rupees, shall be one month:]
            PROVIDED that for the year 2005-06, the tax period of a dealer whose
turnover does not exceed ten lakh rupees shall be six months, commencing from first day
of October 2005:
            PROVIDED FURTHER that where the turnover of a dealer during the current
year increases or decreases beyond the turnover limits specified in this sub-rule, he shall be
liable to change his tax period from the first day of the following year:
            PROVIDED ALSO that the Commissioner may, by an order in writing,
prescribe a tax period 3[other than the applicable tax period] for a dealer or a class of
dealers irrespective of his or their turnover.]




1
    Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
    w.e.f. 30.11.2005, earlier read as :-
    "(1) Subject to sub-rules (2) and (3) of this rule, the tax period for a dealer whose
    turnover in the preceding year ­
      (a) is at or below five crore rupees, shall be, at the option of the dealer, either one month
            or a quarter; and
      (b) exceeds five crore rupees, shall be one month.".
2
    Substituted vide notification No.F.3(27)/Fin(Rev-I)/2011-12/DSIII/353, dated 25.04.2012,
    w.e.f. 25.04.2012, earlier read as:-
       "(a) is at or below ten lakh rupees, shall be one year; or
       (b) is at or below fifty lakh rupees but exceeds ten lakh rupees, shall be six months; or
       (c) is at or below five crore rupees but exceeds fifty lakh rupees, shall be a quarter; or
       (d) exceeds five crore rupees, shall be one month:"
3
    Substituted for the words "of one month or a quarter or six months or one year" vide
    notification No.F.3(27)/Fin(Rev-I)/2011-12/DSIII/353, dated 25.04.2012, w.e.f. 25.04.2012.
    by Rakesh Garg, FCA                         (6)
Rule      [30A               Delhi VAT Rules as on 5th March 2014



B          Rule 26(3) :
    1
  [(3) A dealer to whom clause (a) of sub rule (1) applies, can opt the tax period of one
month and the option so exercised by him during a particular year by furnishing an inti-
mation in accordance with sub-rule (4) of this rule, shall not be changed during that year.]


C          Rule 26(4) :
    2
   [(4) An intimation for change in tax period in accordance with sub-rule (1) or sub-
rule (3) of this rule shall be furnished to the Commissioner in Form DVAT 55 within 15
days from the first day of the year in which tax period is being changed:
          PROVIDED that for the year 2005-06, intimation for change of tax period shall
be furnished within fifteen days from the date of notification of these rules:
          PROVIDED FURTHER that any delay in furnishing the intimation under this
rule shall not be condonable.]




1
    Sub-rule (3) of Rule 26 substituted vide notification No.F.3(27)/Fin(Rev-I)/2011-12/DSIII/
    353, dated 25.04.2012, w.e.f. 25.04.2012, earlier read as :-
     # "(3) A dealer to whom -
         (a) clause (a) of sub-rule (1) applies, can opt the tax period of six months or a quarter
              or one month; or
         (b) clause (b) of sub-rule (1) applies, can opt the tax period of a quarter or one month;
              or
         (c) clause (c) of sub-rule (1) applies, can opt the tax period of one month,
              and the option so exercised by him during a particular year by furnishing an
          intimation in accordance with sub-rule (4) of this rule, shall not be changed during that
          year:
          PROVIDED that for the year 2005-06, an option to change the tax period may be
          exercised with effect from the first day of October, 2005."
      # Sub-rule (3) was earlier substituted vide notification No.F.3(59)/Fin(T&E)/2005-
          06/923 kha, dated 30.11.2005, w.e.f. 30.11.2005, earlier read as, "(3) Where during
          the course of a particular year, the dealer's turnover first exceeds five crore rupees,
          the dealer shall use a tax period of one month commencing from the first day of the
          month immediately following the completion of its current tax period.".
2
    Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
    w.e.f. 30.11.2005, earlier read as :-
    "(4) Where the tax period applying to a dealer was one month, the dealer shall continue to
    have a tax period of one month unless­
     (a)    the dealer's turnover during each of the last three months was less than forty lakhs
            rupees; and
     (b) the dealer's turnover during remainder of the year is likely to be less than five crore
            rupees.".
                                                (7)                      by Rakesh Garg, FCA
Rule   31               Delhi VAT Rules as on 5th March 2014

                                CHAPTER VII
                  Payment of Tax and making Refunds
31      Method of payment of tax, interest or penalty
         Section: 36           Form: Nil
  (1) Tax, interest, penalty or any other amount due under the Act may be paid
only in Rupees.
  (2) A payment of tax, interest, penalty or any other amount due under the Act
may be made either in cash or by means of a crossed cheque, or bank draft drawn in
favour of the appropriate Government treasury drawn on an authorised bank and
shall be tendered along with a duly completed Form DVAT-20.
  (3) Where a payment of tax, interest, penalty or any other amount due under the
Act is made by cheque or bank draft, the date of the payment for the purpose of the
Act shall be the date on which the said cheque or bank draft is encashed.
  (4) Any tax, interest, penalty or any other amount due under the Act may be paid-
    (a) at a branch in Delhi of the Reserve Bank of India;
    (b) at a branch in Delhi of an authorised Bank;
    (c) at any other place notified by the Commissioner.
  (5) Notwithstanding anything contained in this rule, the Commissioner may
provide separate procedure or method of payment of tax, interest, penalty or any
other amount due under the Act in electronic form.

32      Treasury to notify payments
         Section: 36           Form: 20
        The appropriate Government treasury shall furnish to the Commissioner, the
Part B of the Form DVAT-20 retained by it in respect of all payments made in a day
together with sufficient information to identify the dealer. The officer in charge of
the appropriate Government treasury shall set his hands and seal on the said
information before furnishing it to the Commissioner.

33      Proof of payment
         Section: 36           Forms: 20, 24A
  (1) On receipt of the Part B of the receipted Form DVAT-20, the Commissioner
shall allow the credit of the amount shown therein, to the dealer against tax, interest,
penalty or any other amount due from him under the Act.
  (2) In case the Part B of Form DVAT-20 is not forthcoming to the Commissioner
or is lost, destroyed, defaced or mutilated, the dealer who claims that he had paid any
amount on account of tax, interest, penalty or any other amount due under the Act, the
Commissioner may require such dealer to furnish other satisfactory proof of such
payment which shall be the Part C or Part D of Form DVAT-20 in respect of that
payment supported by a certificate from the appropriate Government treasury that the
                                           (1)                   by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                       Rule [33A

payment shown in such Part C or Part D of Form DVAT-20 was deposited and credited
to the Government account and an affidavit from such dealer that Part C or Part D of
Form DVAT-20 and the certificate from the appropriate Government treasury are
genuine. If the dealer fails to furnish satisfactory proof of such payment, the credit for
such payment shall be disallowed by the Commissioner.
1
    [33A   Intimation of depositing the Government dues
           Section: 36             Form: 27A
         Every dealer or person who, in pursuance of a notice of assessment or an
order or a decision, is required to deposit any amount of tax or interest or penalty or
composition money or any other amount due under the Act, shall, after depositing
such amount or a part of such amount, furnish an intimation to the Commissioner in
Form DVAT-27A within seven days of making such payment duly accompanied by
Part C of the respective deposit challan in Form DVAT-20.]
34         Refund of excess payment
           Section: 38               Forms: 21 to 22A
  (1) A claim for refund of tax, penalty or interest paid in excess of the amount
due under the Act (except claimed in the return) shall be made in Form DVAT-21,
stating fully and in detail the grounds upon which the claim is being made.
  (2) Only such claim shall be made in Form DVAT-21 that has not already been
claimed in any previous return. A claim for refund made in Form DVAT-21 shall not
be again included in the return for any tax period.
  2
    [(3) The Commissioner may, for reasons to be recorded in writing, issue notice
to any person claiming refund to furnish security under sub-section (5) of section 38
in Form DVAT 21A, of an amount not exceeding the amount of refund claimed,
specifying therein the reasons for prescribing the security.]
  (4) Where the refund is arising out of a judgment of a Court or an order of an
authority under the Act, the person claiming the refund shall attach with Form
DVAT-21 a certified copy of such judgment or order.
  (5) When the Commissioner is satisfied that a refund is admissible, he shall
determine the amount of the refund due and record an order in Form DVAT-22
sanctioning the refund and recording the calculation used in determining the amount
of refund ordered (including adjustment of any other amount due as provided in sub-
section (2) of section 38).
  3
    [(5A) The order for withholding of refund/furnishing security under section 39
shall be issued in Form DVAT-22A.]

1
   Inserted vide notification no. F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353, dated 07.09.2006
   w.e.f. 07.09.2006.
2
  Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005, w.e.f.
   30.11.2005, earlier read as, "(3) The Commissioner shall issue notice to any person claiming
   refund to furnish security under sub-section (5) of section 38, in Form DVAT-21A.".
3
  Inserted vide notification No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415, dt 08.08.05 w.e.f. 08.08.2005.
    by Rakesh Garg, FCA                         (2)
Rule    35                   Delhi VAT Rules as on 5th March 2014

  (6) Where a refund order is issued under sub-rule (5), the Commissioner shall,
simultaneously, record and include in the order any amount of interest payable under
sub-section (1) of section 42 for any period for which interest is payable.
  (7) The Commissioner shall forthwith serve on the person in the manner
prescribed in rule 62, a cheque for the amount of tax, interest, penalty or other
amount to be refunded along with the refund order in Form DVAT-22.
         1
           [PROVIDED that the Commissioner may transfer the amount of refund
through Electronic Clearance System (ECS) in the bank account of the dealer.]
  (8) No refund shall be allowed to a person who has not filed return and has not
paid any amount due under the Act or an order under section 39 is passed
withholding the said refund.
  2
    [(9) Before allowing the claim for refund to a dealer under section 38 of the Act,
the Authority concerned shall satisfy himself that the conditions laid down in clause
(g) of sub-section (2) of section 9 of the Act are fulfilled.]
35        Refund of tax for embassies, officials, international and public
          organisations
          Section: 41             Forms: 22, 23
    3
  [(1) Subject to sub-rule (2) of this rule, an organization listed in the Sixth
Schedule of the Act (in this rule called "the organization") may apply for the refund

1
  Inserted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dt. 30.11.05, w.e.f. 30.11.2005.
2
  Inserted vide No. F.3(23)/Fin.(T&E)/2009-10/jsfin/287, dated 1.4.2010, w.e.f. 1.4.2010.
3
  Sub-rule (1) and (2) of Rule 35 substituted vide notification No. F.3(77)/Fin.(T&E)/2005-06/
   1538 kha, dated 17.03.2006 w.e.f. 17.03.2006 earlier read as :-
  "(1) Subject to sub-rule (2) of this rule, an organisation listed in the Sixth Schedule of the Act (in
         this rule called "the organisation") may apply for the refund of the tax borne by it or by a
         qualified person as defined in sub-rule (6) on the purchase of goods once in every quarter, if-
           (a)      the goods are purchased by the organisation or the qualified person from a
                    registered dealer;
           (b)      the goods #[***] are for the official use of the organisation or are for the
                    personal use of the qualified person as listed in the Sixth Schedule;
           (c)      the goods were purchased from a registered dealer in a single transaction
                    recorded on a single tax invoice and the sale price of the goods covered in the
                    transaction exceeds five thousand rupees (excluding tax paid, if any) or such
                    other amount as may be notified; and
           (d)      such other restrictions or conditions as may be notified by the Commissioner
                    have been satisfied.
   (2) An application for refund under section 41 shall be made by the organisation on behalf
         of itself and every qualified person attached to the organisation in Form DVAT-23
         within a period of 28 days from the end of the relevant quarter covering all purchases
         for which the tax invoices have been issued in that quarter.
        Explanation. - For the purpose of this rule, the organisation shall be deemed to be an
         agent duly authorised by all qualified persons attached to the organisation to make
         such a claim.".
         # Omitted the words "(other than petrol, diesel and other fuels)" vide Notification
         No.F.101(352)/2005-Fin.(A/Cs)/746-755 kha, dated 07.10.2005 w.e.f. 07.10.2005.
                                                  (3)                       by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                    Rule 35

of tax borne by it or by a qualified person as defined in sub-rule (6) on the purchase
of goods once in every quarter, if-
     1
       [(a) the goods were purchased by the organizations or the qualified person from
a registered dealer against a tax invoice/retail invoice and the sale price of the goods
covered in each single tax invoice/retail invoice exceeds five thousand rupees
(excluding tax paid, if any) or such other amount as may be notified by the
Commissioner[2];
              PROVIDED that the relaxation regarding production of retail invoices for
claming refund under sub rules (1) (a), (2), (10) and (11) of this Rule shall only be
available to Embassies, High Commissions, International Organizations and their
qualified persons and not to any other public organization listed in the Sixth Schedule]
     (b) the goods purchased are for the uses specified in the Sixth Schedule in
respect of the particular organization;
     (c) such other restrictions or conditions as may be notified by the
Commissioner have been satisfied.
  (2) An application for refund under section 41 shall be made by the organization
on behalf of itself and every qualified person attached to the organization in Form
DVAT 23 within a period of twenty eight days from the end of the relevant quarter
covering all purchases made against tax invoices in that quarter.
           3
             [PROVIDED that, an application for refund under section 41 shall be made
by the Embassies, High Commissions, International Organizations on behalf of itself
and every qualified person attached to such organization in Form DVAT-23 within a
period of three months from the end of the relevant quarter covering all purchases
made against tax invoices / retail invoices in that quarter.]
           Explanation. - For the purpose of this rule, the organisation shall be deemed
to be an agent duly authorised by all qualified persons attached to the organisation to
make such a claim.]
  (3) A refund made to the organisation shall be deemed to be made to each
qualified person through its agent duly authorised by the qualified person to receive
such a payment.
  (4) Where an application for a refund is made in accordance with sub-rule (1)
and the application is made in the prescribed form, manner and time, the refund shall

1
    Sub-rule (1)(a) of Rule 35 substituted vide notification No.F.3(25)/Fin.(T&E)/2009-10/
    jsfin/94, dated 15.02.2010 w.e.f. 01.04.2005, retrospectively. Earlier read as :-
    (a) the goods were purchased by the organization or the qualified person from a registered
          dealer against a tax invoice and the sale price of the goods covered in each single tax
          invoice exceeds five thousand rupees (excluding tax paid, if any) or such other amount
          as may be notified by the Commissioner
2
    Exercising these powers, the Commissioner reduced the monetary limit to Rs.1,500/-
    (excluding tax) vide Notification No.F.2(5)/P-II/VAT/Rules/2006/26 dated 25.04.2006. This
    limit has again been increased to Rs. 5,000/- vide notification no. F.2(5)/Policy-II/
    VAT/2012/1056-67 dated 01.01.2013 w.e.f. 01.01.2013.
3
    Inserted vide notification No.F.3(25)/Fin.(T&E)/2009-10/jsfin/94, dated 15.02.2010 w.e.f.
    01.04.2005, retrospectively.
    by Rakesh Garg, FCA                        (4)
Rule    35                Delhi VAT Rules as on 5th March 2014




be paid by the Commissioner within 30 days from the day when the Commissioner
receives the application along with refund order in Form DVAT-22.
  (5) The amount of any refund shall be paid to a single account with a bank
nominated by the organisation and any deposit made by the Commissioner to the
account shall be deemed to be paid to the organisation and to every qualified person.
  (6) Subject to the restrictions and conditions notified by the Commissioner, for
the purposes of this rule, a "qualified person" means a person referred to in Sixth
Schedule of the Act.
  (7) Where an express term in a treaty or other international agreement to which
the President or the Government of India is a party is inconsistent with the conditions
in this rule, such treaty or international agreement shall prevail.
  (8) A claim for a refund of tax made under this rule shall be a composite of all
the claims for a refund of tax of the organisation and every qualified person attached
to the organisation.
  (9) The form shall be signed by the Chief of the Organisation or a person duly
authorised by him. In case the form is signed by an authorised signatory, the form shall
be accompanied by the letter of authorization signed by the Chief of the Organisation.
    1
    [(10) The organization claiming a refund under this rule shall be required to retain
all tax invoices / retail invoices based on which such refund is claimed for a period of
one year from the date on which the refund is made.]
    2
   [(11) The tax invoices / retail invoices filed along with the form shall be stamped
by the Commissioner and returned along with the refund order in Form DVAT-22.]
    3
   [(12) Notwithstanding anything contained in this rule to the contrary, where an
organization, listed in the Sixth Schedule in the entry at Sl. No. 1, for the purpose of
receiving the refund of tax borne in two different bank accounts viz. the refund of tax
borne by the organization itself in one account and the refund of tax borne by all the
qualified persons attached to the organization in the other account, furnishes two
separate applications in Form DVAT-23, the commissioner may pay the refund
admissible in two bank accounts.]




1
   Sub-rule (10) of Rule 35 substituted vide notification No.F.3(25)/Fin.(T&E)/2009-10/
   jsfin/94, dated 15.02.2010 w.e.f. 01.04.2005, retrospectively, earlier read as :-
  "(10) The organisation claiming a refund under this rule shall be required to retain all tax
          invoices based on which such refund is claimed for a period of one year from the date
          on which the refund is made."
2
   Sub-rule (11) of Rule 35 substituted vide notification No.F.3(25)/Fin.(T&E)/2009-10/
   jsfin/94, dated 15.02.2010 w.e.f. 01.04.2005, retrospectively, earlier read as :-
   "(11) The tax invoices filed along with the form shall be stamped by the Commissioner and
          returned along with the refund order in Form DVAT-22.".
3
   Inserted vide notification No.F.3(22)/Fin.(T&E)/2006-07/dsfte/344-353, dated 07.09.2006
   w.e.f. 07.09.2006.
                                             (5)                     by Rakesh Garg, FCA
Rule       36              Delhi VAT Rules as on 5th March 2014

                                  CHAPTER VIII
            Assessments and Enforcement of Tax and Penalties
36          Assessment of tax, interest or imposition of penalty
            Sections: 32, 33, 42 Forms: 24, 24A
  (1) Where the Commissioner makes a default assessment of tax under section
32, he shall record the order in Form DVAT-24 and such notice of assessment shall
be served on the dealer in the manner prescribed in rule 62.
  (2) Where the Commissioner makes an assessment of penalty under section 33,
he shall record the order in Form DVAT-24A and such notice of assessment of
penalty shall be served on the dealer in the manner prescribed in rule 62.
  1
    [(3) The Commissioner shall, at the time of making an assessment under section
32, calculate the interest payable under sub-section (2) of section 42 for the period
commencing from the date of such default for so long as the dealer continues to make
default in payment of the amount tax, penalty or other amount due under the Act.
  (4) The amount of interest payable under the preceding sub-rule, shall be
included in the notice of assessment in Form DVAT 24.
  (5) At the time of issue of the recovery certificate, the Commissioner shall
calculate the interest payable under sub-section (2) of section 42 for the period from
the date of default till the date of issue of recovery certificate and the amount shall be
indicated separately in the recovery certificate.
          Explanation. - For the purpose of this rule, "the date of the recovery
certificate" shall mean the date on which the said certificate is signed and dated by
the appropriate authority irrespective of the date on which it is issued to the Collector
or the certificate-debtor.]
2
    [36A    Form of notice for revision
            Section: 74A         Form: 24B
      The notice for the purposes of sub-section (2) of section 74A shall be in
Form DVAT 24B.
36B         Rectification of mistakes and review
            Section: 74B          Forms: 38B, 38C
  (1) The application for rectification of a mistake in any order shall be filed in
Form DVAT 38B.


1
    Inserted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005, w.e.f.
    30.11.2005.
2
    Inserted rules "36A and 36B" vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha,
    dated 30.11.2005, w.e.f. 30.11.2005.

                                             (1)                    by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                    Rule [37

  (2) The application for review of an assessment or reassessment or order shall
be in Form DVAT 38C.
  (3) No application for review under sub-section (5) of section 74B of an
assessment or reassessment or an order shall be entertained if the application is not
presented within thirty days from the date of such assessment or reassessment or order.
  (4)     The Commissioner or any person appointed under section 66 shall be
competent under sub-section (5) of section 74B to review any assessment or
reassessment or order made by his predecessor in office.
  (5) Where a person, has made an application for review of an assessment or
reassessment or an order under the provisions of section 74B, the Commissioner
shall not be prevented from enforcing the payment of any amount in dispute in that
order.
  (6) Where a person, who has made an application for review of assessment or
reassessment or an order, intends to file an objection under section 74 or an appeal
under 76, the person shall withdraw his application for review before filing the
objection or the appeal.
  (7) The Commissioner shall not review any assessment or reassessment or an
order where an objection under section 74 or an appeal under section 76 against such
assessment or reassessment or order is pending for decision.]
1
    [37     Recovery of Government dues
            Section: 43             Forms: 25, 25A
  (1) In case of any amount recoverable in terms of clause (a) of sub-section (3) of
section 43, the Commissioner may issue to the Collector a Certificate in Form
DVAT-25:
         PROVIDED that the Commissioner may encash the security furnished by
any person, if capable of being encashed simultaneously with the issue of certificate
to the Collector and shall notify the Collector of the amount so realised.

1
     Substituted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005,
     w.e.f. 30.11.2005, earlier read as :-
    "37      Recovery of Government dues
    (1) In case of any amount recoverable in terms of sub-section (3) of section 43, the
           Commissioner may issue to the Collector a certificate in Form DVAT-25.
          PROVIDED that the Commissioner may encash the security furnished by any person,
           if capable of being encashed simultaneously with the issue of certificate to the
           Collector and shall notify the Collector of the amount so realised.
    (2) The Collector shall intimate to the Commissioner the amount recovered by him together
           with the date thereof and provide such other details as the Commissioner may require.
    (3) Without prejudice to the provisions of sub-section (4) of section 57, if at any time after
           the recovery proceedings have been commenced by the Collector, the defaulter dies,
           the recovery proceedings shall be continued against the legal representatives.
    (4) Any amount recoverable under Chapter VII of the Act, shall be recovered in the same
           manner as provided in sub-rules (1) to (3).".

    by Rakesh Garg, FCA                         (2)
Rule   [37              Delhi VAT Rules as on 5th March 2014

  (2) The Collector shall intimate to the Commissioner the amount recovered by
him together with the date thereof and provide such other details as the
Commissioner may require.
  (3) The certificate referred to in sub-section (6) of section 43 shall be in form
DVAT-25A and shall be served upon the certificate-debtor by the Value Added Tax
Inspector functioning under the control of the Commissioner, along with a Writ of
Demand as prescribed in the Delhi Land Reforms Rules, 1954.
  (4) The procedure laid down in the rules made under the Delhi Land Reforms
Act, 1954 (Act No.8 of 1954) and the provisions thereof relating to the recovery of
arrears of land revenue in general and relating to attachment and sale of movable and
immovable property, arrest and detention in prison for a period of 15 days, in
particular, shall apply mutatis mutandis for the purposes of recovery from the
certificate-debtor under sub-section (6) of section 43.
  (5) The amount of interest payable under section 36 for the period commencing
immediately after the date of the recovery certificate till realisation, shall be
calculated by the Collector or the Commissioner, as the case may be, and recovered
along with the amount of tax, penalty or other sums mentioned in the said recovery
certificate issued by the Commissioner.
  (6) Where movable or immovable property is attached, the Commissioner may,
instead of directing a sale of the property, appoint a person as a receiver to manage
such property.
  (7) Where any movable or immovable property is attached and taken under
management, the receiver shall, subject to the control of the Commissioner, have
such powers as may be necessary for the proper management of the property and the
realization of the profits, or rent and profits, thereof.
  (8) The profits, or rents and profits, of such movable or immovable property,
shall, after defraying the expenses of management, be adjusted towards discharge of
the arrears, and the balance, if any, shall be paid to the defaulter:
          PROVIDED that where the balance cannot be paid to the defaulter due to
any reason, the said balance shall be deposited in the Government treasury.
  (9) The attachment and management of movable and immovable properties may
be withdrawn at any time at the discretion of the Commissioner, or if the arrears are
discharged by receipt of such profits and rents or are otherwise paid.
  (10) There shall be recoverable, in the proceedings in execution of every
certificate, all charges incurred in respect of -
     (a) the service of notice upon the defaulter to pay the arrears, and the warrants
and other processes, and
     (b) all other proceedings taken for realising the arrears.
  (11) Without prejudice to the provisions of sub-section (4) of section 57, if at any
time after the recovery proceedings commenced by the Collector or the
Commissioner, as the case may be, the defaulter dies, the recovery proceedings shall
be continued against the legal representatives.

                                         (3)                   by Rakesh Garg, FCA
                        Delhi VAT Rules as on 5th March 2014                Rule 38

  (12) Any amount recoverable under Chapter VII of the Act, shall be recovered in
the same manner as provided in this rule.
38      Continuation of certain recovery proceedings
         Section: 45           Form: 26
         For the purposes of section 45, the Commissioner shall notify to the
Collector any reduction of government dues in Form DVAT-26, a copy of which
shall also be served on the person in the manner prescribed in rule 62.
39      Special mode of recovery
         Section: 46           Form: 27
        For the purposes of section 46, the Commissioner shall serve on the person
in Form DVAT-27 notifying the person of the requirement to pay the specified
amount to the Commissioner in the manner prescribed in rule 62.
40      Issue of summons
         Section: 80           Form: 28
  (1) A summons requiring a person ­
    (a) to appear before the Commissioner;
    (b) to produce documents to the Commissioner; or
    (c) to appear before the Commissioner and produce documents, shall be in
Form DVAT-28.
  (2) The Commissioner shall serve summons under sub-rule (1) in the manner
prescribed in rule 62.
41      Procedures for sale of property held by the Commissioner
         Section: 63           Form: 29
  (1) Where the Commissioner has in his possession any goods, goods vehicle, or
any other property, including goods seized at any border or check-post and goods
held as security for the performance of an obligation under the Act (in this rule called
"the property"), which may be sold by the Commissioner in pursuance of any powers
conferred under the Act to recover tax, interest, penalty or other amount due under
the Act, the power of sale shall be exercised in the manner set out in this rule.
  (2) The Commissioner shall serve a notice in Form DVAT-29 in the manner
prescribed in rule 62 on the person recorded as the owner of the goods in the
Commissioner's records requiring the person to redeem the property within fifteen
days by tender of payment in cash of all amounts owed under the Act.
  (3) Where the person has not redeemed the property within the time specified in
the form, the Commissioner may proceed to sell the property by public auction as per
the following procedure-



 by Rakesh Garg, FCA                      (4)
Rule   41                Delhi VAT Rules as on 5th March 2014

     (a) A report shall be prepared of the facts and circumstances in which the
property is required to be sold by public auction and the Commissioner shall make a
written order for sale or disposal of the property.
     (b) The officer nominated by the Commissioner for the purpose shall cause to
be published on the notice board of his office, a list of the properties intended for sale
with a notice under his signature specifying the place where, and the day and hour at
which, the property is to be sold and display copies of such list and notices at more
than one public place near the place where the property is currently held, and the
place of the proposed auction. A copy of the list and notice shall also be displayed in
the office of the Commissioner. Except in exceptional circumstances, a notice for not
less than seven days shall be given before the auction is conducted.
     (c) Intending bidders shall be required to deposit as earnest money, a sum
equal to ten per cent of the estimated value of the property. The officer conducting
the auction shall prepare a receipt acknowledging the receipt of the earnest money.
Earnest money deposited by unsuccessful bidders shall be refunded to them
immediately after the auction is over.
     (d) At the appointed day and time, the property shall be put up in one or more
lots, as the officer conducting the auction sale may consider fit and shall be knocked
down in favour of the highest bidder subject to confirmation of the sale by the
Commissioner.
     (e) The purchaser shall pay the sale value of the property in cash immediately
after the sale and he shall not be permitted to carry away any part of the property
until he has paid for the same in full and until the sale has been confirmed by the
Commissioner. If the purchaser fails to pay the purchase money within three days of
the confirmation of sale by the Commissioner, the property shall be re-offered for
auction and any earnest money deposited by the defaulting bidder shall be forfeited
to the Government.
  (4) If any order directing detention is reversed on appeal, the property detained,
to the extent they have not been sold before such reversal comes to the knowledge of
the officer conducting the sale, shall be released or, if such property has been sold,
the net proceeds thereof shall be paid to the owner of the property.
  (5) Notwithstanding anything contained in this rule, if the property is of a
perishable nature or subject to speedy and natural decay or when the expenses of
keeping it in custody are likely to be high, the Commissioner may ­
     (a) reduce the time stated in sub-rule (2) within which the owner may redeem
the property;
     (b) reduce the time for display of any notice; and
     (c) accelerate the time for conducting the auction of the property.
  (6) Where property is sold under the preceding sub-rules, the proceeds of sale
shall be applied in the following order ­
     (a) payment of any expenses of the sale, including tax arising under the Act
by virtue of the sale, and other incidental charges;

                                           (5)                    by Rakesh Garg, FCA
                       Delhi VAT Rules as on 5th March 2014             Rule 41

    (b) in respect of any surplus, payment of the amount of any tax, interest and
penalty recoverable under the Act or Delhi Sales Tax Act, 1975 (43 of 1975) or the
Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) or the Central
Sales Tax Act, 1956 (74 of 1956) or The Delhi Sales Tax on Right to Use Goods Act,
2002 (Delhi Act 13 of 2002);
    (c) in respect of any surplus, on application made to the Commissioner and
upon provision of sufficient proof, payment to the person who was the owner of the
property; and
    (d) in respect of any surplus, in the absence of any claimant, deposited in the
Consolidated Fund of the National Capital Territory of Delhi.




 by Rakesh Garg, FCA                    (6)
Rule      42                Delhi VAT Rules as on 5th March 2014


                                     CHAPTER IX
                           Accounts, Records and Audit
42         Books and Accounts
            Section: 48            Forms: 30, 31
   (1) The following records shall be maintained by a dealer at his principal place
of business, namely:-
     (a) A monthly account specifying total output tax, total input tax and net tax
payable or the excess tax credit due for carry forward.
     (b) Purchase records, showing details of purchases on which tax has been
paid, purchases made without payment of tax, purchases made from an exempted
unit and purchases made from outside Delhi in Form DVAT-30. Original tax
invoices for purchases on which tax has been paid and invoices for purchases made
without payment of tax shall be preserved date-wise and in numerical order.
     (c) Sales records showing separately sales made at different tax rates, zero­
rated taxable sales and tax-free sales in Form DVAT-31. Copies of tax invoices
related to taxable sales and invoices related to exempt sales shall be retained date
wise and in numerical order.
     (d) Record of inter-state sales and inter-state transfer of goods (including that
of goods sent for job work) supported by statutory declarations and such other
evidence as may be relevant.
     (e) Details of input tax calculations where the dealer is making both taxable
and tax free sales.
     (f)    Stock records showing stock receipts and deliveries and manufacturing
records.
     (g) Stock records showing separately the particulars of goods stored in cold
storage, warehouse, godown or any other place taken on hire
     (h) Order records and delivery challans, wherever applicable.
     (i)    Annual accounts including trading, profit and loss accounts and the
balance sheet.
     (j)    Bank records, including statements, cheque book counter foils and pay-in-
slips.
     (k) Cash book, daybook and ledger.
     1
       [(l) Record of Credit and Debit Note(s) relating to purchase in DVAT-30A
and record of Credit and Debit Note(s) relating to sale in DVAT-31A.]


1
    Inserted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013 w.e.f.
    30.03.2013.
                                               (1)                    by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                   Rule 42A

  (2) The following records shall be maintained by a dealer having elected to pay
tax under section 16, namely:-
    (a) Details of the goods purchased and sold by him; and
    (b) Cash book, daybook, ledger, invoice books and purchase vouchers.
  (3) Every owner or lessee of a cold storage, warehouse, godown or any such
place, who stores goods for hire or reward shall maintain or cause to be maintained a
correct and complete account indicating the full particulars of the person whose
goods are stored and the quantity, value, date of arrival, date of dispatch and the
proposed destination of such goods.
  (4) Every person who carries goods for reward shall maintain or cause to be
maintained a correct and complete account indicating the full particulars of the
person whose goods are carried, the quantity, value, the place and date of delivery of
such goods, vehicle number, and serial number and date of Goods Receipts (GR)
note and his office copy of the same.
         1
           [Explanation.- For removal of doubts, books of accounts, as stated in this
rule, shall be maintained separately in relation to the business carried out in Delhi.]
42A        Gross turnover limit for accounts to be audited
            Section: 49         Form: AR-1 (Notified by the Commissioner; subse-
                                            quently withdrawn w.e.f. 14.1.2014)
           2
           [For the purpose of Section 49, a dealer whose gross turnover in a year exceeds
one crore rupees, shall get his accounts of such year audited by an accountant, and shall
be liable to submit a report, as notified by the Commissioner, from time to time:
          PROVIDED that the Commissioner may, by an order, require a dealer or
class or classes of dealers, to submit a simplified version of the report in lieu of
report notified by him under section 49,
          PROVIDED FURTHER that the Commissioner may, by an order, exempt a
dealer or class or classes of dealers, from furnishing a report, for the purpose of
Section 49.]




1
    Inserted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013 w.e.f.
    30.03.2013.
2
     Rule 42A, which was earlier inserted vide notification No.F.3(23)/Fin(Rev-I)/2011-12/
    DSIII/68, dated 27.01.2012, w.e.f. 27.01.2012, has now been substituted vide Notification
    no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013. Earlier read as,
    "A dealer whose gross turnover in a year exceeds the prescribed limit as fixed for the
    purpose, under section 44AB of the Income Tax Act, 1961 as amended from time to time or
    any other law substituting the Act, he shall get his accounts of such year audited by an
    accountant, as per the provisions of section 49.".
    by Rakesh Garg, FCA                        (2)
Rule   43               Delhi VAT Rules as on 5th March 2014

43      Records to be carried by a person in charge of a goods vehicle
         Section: 61         Forms: 32 to 35B, 46, 47
  (1) The owner, driver or person in charge of the goods vehicle shall carry the
Transport Receipt in Form DVAT-32, sale invoice or delivery note in Form DVAT-
33, and, as the case may be, export declaration in Form DVAT-34, import
declaration in Form DVAT-35 or transit slip in Form DVAT 35A.
  (2) For obtaining export or, as the case may be, import Declaration in Forms
DVAT-34 and DVAT-35, an application in Form DVAT 46 shall be made to the
Commissioner by the user dealer.
  (3) Account of the usage of Forms DVAT 34 and DVAT 35 shall be
maintained by the user dealer in Form DVAT 35B which shall be open for
inspection by the Commissioner and shall be filed with the Commissioner every
quarter or with every new application for obtaining Form DVAT 34 and DVAT 35,
whichever is earlier.
  (4) A declaration in Form DVAT 34 or DVAT 35 shall be in three parts. Each
part shall be filled and signed by consignor, the consignee and the transporter, as
the case may be. The owner, driver or person in charge of the goods vehicle shall
keep with him such declaration forms in duplicate while carrying the goods. He
shall submit the declaration forms in duplicate at the check post or barrier. The
officer in charge shall retain the original part of such declaration and shall return to
the owner, driver or person in charge of the goods vehicle, the duplicate part duly
verified, signed and stamped. The duplicate part of such declarations shall be
furnished by the user dealer to the Commissioner along with the account of such
declaration maintained in Form DVAT 35B at the time of obtaining of additional
declaration forms.
  (5) Where the goods vehicle entering Delhi, is bound for any place outside
Delhi and passes through Delhi, the owner, driver or the person in charge of the
goods vehicle shall furnish, in duplicate, to the officer in charge of the check post
or barrier, a Transit Slip in duplicate in Form DVAT-35A duly filled, signed and
verified. He will obtain from the officer in charge of the check post or the barrier
one copy of the Transit Slip duly countersigned. The owner, driver or person in
charge of the goods vehicle shall deliver within twelve hours of its entry into Delhi,
the said countersigned copy to the officer in charge of the check post or barrier at
the point of his exit from Delhi.
  (6) The owner, driver or his agent or the person in charge of the goods vehicle
when required to furnish security under sub-section (5) of section 61 shall furnish
security in the form and in the manner and subject to the conditions specified in rule
23. The security referred to in this sub-rule shall be furnished within the time
specified in the order not exceeding seven days from the detention of the goods. The
Commissioner shall issue to the depositor a receipt in Form DVAT 47
acknowledging the receipt of the security.


                                          (3)                   by Rakesh Garg, FCA
                          Delhi VAT Rules as on 5th March 2014                  Rule 44

  (7) The officer in charge of the check post or barrier detaining the goods shall
make a report to the Commissioner about all the facts and circumstances of the case
within twelve hours of the detention of the goods.
  (8) Where the goods detained are not released owning to the failure to furnish
the security required to be furnished under sub-section (5) of section 61 within the
specified time, the notified goods detained shall be sold by public auction after
following the procedure as specified in rule 41.
         Explanation ­ For the purpose of this rule, unless the context otherwise
requires, "officer in charge" of the check post of barrier" shall also include any
officer or any agent as may be empowered by the Commissioner.
44        Issue of Duplicate Tax Invoice
          Section: 50            Form: 36
   (1) Where a purchasing dealer claims to have lost the original tax invoice, the
selling dealer may, upon a request made by the purchasing dealer accompanied by an
undertaking cum indemnity in Form DVAT-36, provide a copy of such lost tax
invoice clearly marked as a `duplicate' and shall furnish a copy of such undertaking
cum indemnity along with his return for the tax period in which such `duplicate' tax
invoice has been issued.
   (2) Except when a tax invoice is issued under sub-section (1) of section 50, if a
dealer sells any goods exceeding 1[one hundred] rupees in any one transaction to any
person, he shall issue to the purchaser a retail invoice in terms of sub-section (4) of
section 50.
2
  [44A. A retail invoice issued under sub-section (4) of Section 50 of the Act by a
dealer, who has elected to pay tax under section 16 of the Act (including schemes
notified there under), besides, containing particulars specified in sub-section (5) of
the said section, shall also contain the words `Composition Dealer (Not eligible to
charge VAT on Bill Amount)' at the top of the invoice.]
45        Credit and Debit Notes
          Section: 51            Form: Nil
         For the purposes of section 51, a credit note and a debit note shall be signed
by a person authorised to sign the return to be filed under the Act and shall contain
the following particulars, namely:-
  (a) the name, address and registration certificate number of the selling registered
dealer;
  (b) the name and address of the purchaser and his registration number where the
purchaser is a registered dealer;
1
  Substituted for the words "twenty five" vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/
  dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013.
2
  Inserted vide notification No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated 20.09.2013 w.e.f.
  20.09.2013.
    by Rakesh Garg, FCA                      (4)
Rule   46              Delhi VAT Rules as on 5th March 2014

  (c) a description of the reason for issuing the credit note or debit note, as the
case may be;
  (d) the serial number of the relevant tax invoice affected by the credit note or
debit note, as the case may be; and
  (e) the amount of the variation to the tax amount shown on the tax invoice.
46      Notice for audit
        Section: 58          Form: 37
        Where the Commissioner has decided to audit the business affairs of any
person under section 58, the Commissioner may serve on that person a notice in
Form DVAT-37 in the manner prescribed in rule 62.




                                        (5)                  by Rakesh Garg, FCA
Rule       47              Delhi VAT Rules as on 5th March 2014

                                    CHAPTER X
           Value Added Tax Authorities and Appellate Tribunal
47          Designation of other persons appointed to assist the Commissioner
            Section: 66           Form: Nil
         Other persons who may be appointed to assist the Commissioner under sub-
section (2) of section 66 may be designated as 1[Additional] Commissioner, Joint
Commissioner, Deputy Commissioner, Assistant Commissioner, Assistant Value
Added Tax Officer and Value Added Tax Inspector.
48          Conditions upon delegation of powers by the Commissioner
            Section: 68           Form: Nil
        Without prejudice to the provisions of section 68, the Commissioner may
delegate any of his powers to any person not below the rank of an Assistant Value
Added Tax Officer, but he may delegate his powers-
  (a) under sub-sections (1) and (2) of section 60, to a person not below the rank
of a Value Added Tax Officer;
  (b) under section 61, to a person not below the rank of a Value Added Tax
Inspector; and
  (c) under section 84, to a person not below the rank of 2[ Special] Commissioner.
49          Superintendence and control
            Section: 66           Form: Nil
         Subject to the general control and superintendence of the Government,
control and superintendence over all officers appointed under sub-section (2) of
section 66 shall vest in the Commissioner.
3
    [49A    Power to extend time
            Section: Nil          Form: Nil
         Where in these rules a period is prescribed for doing a certain act, the
Commissioner may, for reasons to be recorded in writing, extend that period as may
be specified by him.]




1
     Substituted for the word "Special" vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/
    dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013.
2
    Substituted for the word "Additional" vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/
    dsvi/264 dated 30.03.2013 w.e.f. 30.03.2013.
3
    Inserted vide notification No.F.3(59)/Fin(T&E)/2005-06/923 kha, dated 30.11.2005, w.e.f.
    30.11.2005.
                                              (1)                   by Rakesh Garg, FCA
                       Delhi VAT Rules as on 5th March 2014           Rule 50

50      Conditions subject to which an officer may be authorised to investigate
        offences punishable under the Act
        Section: 92         Form: Nil
         The Commissioner shall not authorize any officer for the purpose of sub-
section (1) of section 92 who is lower in rank than an Assistant Value Added Tax
Officer.




 by Rakesh Garg, FCA                    (2)
Rule   51               Delhi VAT Rules as on 5th March 2014

                                CHAPTER XI
                                     Disputes
51      Authority to whom objection may be made
         Section: 74          Form: Nil
        An objection under sub-section (1) of section 74 shall lie to Special
Commissioner, Additional Commissioner, Joint Commissioner, Deputy
Commissioner, Assistant Commissioner, Value Added Tax Officer and Assistant
Value Added Tax Officer:
        PROVIDED that the Commissioner may, by notice published in the official
Gazette, fix the jurisdiction of the respective authority on the basis of territory or
pecuniary limit or nature or class of objections or on any other basis that may be
deemed appropriate by the Commissioner.
52      Making of objections
         Section: 74          Forms: 38, 39
  (1) Every objection shall be made in Form DVAT-38 accompanied by a copy
of the notice of assessment, order or decision against which the objection is being
preferred and shall be submitted in triplicate with one copy to the Commissioner or
the Value Added Tax authority against whose order the objection has been
preferred.
  (2) Every objection shall contain a clear statement of facts, precise grounds of
objection and the relief claimed.
  (3) Where an objection is made after the time limit prescribed under sub-section
(4) of section 74, it shall be accompanied by a statement in Form DVAT-39, showing
the reason for the delay in making the said objection.
  (4) Where fresh evidence is sought to be produced, the objection shall be
accompanied by a memorandum of the evidence sought to be produced, stating
clearly the reasons why such evidence was not adduced before the Value Added Tax
authority against whose order the objection is being preferred.
  (5) The objection in Form DVAT-38 shall be signed by the person making such
objection or his agent and shall be presented by him or his agent to the authority in
person.
  (6) The authority shall issue or cause to be issued an acknowledgement of the
objection received, to the person who has filed the objection, specifying the date of
personal hearing.
53      Determination of objections
         Section: 74          Form: Nil
        The Commissioner while deciding the objection shall conduct the
proceedings by examining-
                                          (1)                  by Rakesh Garg, FCA
                          Delhi VAT Rules as on 5th March 2014            Rule 54

  (a) the registers and records maintained by the Value Added Tax Authority
against whose order or decision or assessment the objection has been preferred;
  (b) the objection; and
  (c) any other document, information or report, which, in his opinion, is relevant
to decide the objection;
         and may ­
         (i)   admit any further oral or documentary evidence that is relevant to the
matters in dispute; and
         (ii) allow the applicant to present its arguments in person, by a
representative authorised to appear before any authority under section 82 and by
submission in writing, if any.
54      Hearings
         Section: 74           Form: Nil
  (1) Unless the person making the objection has expressly waived the personal
hearing, the Commissioner or the Value Added Tax Authority (together referred to in
this rule as "authority") deciding the objection shall pass the order on the objection
after affording a reasonable opportunity of being heard to such person or his
authorised representative.
  (2) The authority deciding the objection may before deciding the objection,
cause such further and other enquiry or direct such enquiry to be held by the
authority against whose decision the objection has been preferred, as the authority
deciding the objection may consider necessary. The authority against whose order or
decision or assessment the objection has been preferred may be represented by a
person authorised by him.
  (3) The authority deciding the objection shall not at any hearing, allow the
objector to argue or present any ground of objection not specified in the objection
unless the authority is satisfied that omission of that ground there from was not
willful or unreasonable.
55      Intimation of outcome of objection
         Section: 74           Form: 40
         The decision of the Commissioner or the Value Added Tax Authority
deciding the objection shall be intimated to the applicant in Form DVAT-40 and
shall be served on the person making the objection in the manner prescribed in rule
62.
56      Delay
         Section: 74(8)        Form: 41
 (1) A notice for the purpose of sub-section (8) of section 74 shall be in Form
DVAT-41.

 by Rakesh Garg, FCA                       (2)
Rule   57               Delhi VAT Rules as on 5th March 2014

  (2) The notice shall be signed by the person making the objection or his
authorised signatory and shall be served in person on the Commissioner or the Value
Added Tax Authority deciding the objection.
57      Refund on account of objection
         Section: 74           Form: Nil
        The procedure for the refund of any amount due in consequence of an order
made pursuant to an objection, or any other proceeding under the Act, shall be that
provided in rule 34.
57A     Filing of appeal before Appellate Tribunal
         Section: 76           Form: 38A
  (1) Every appeal shall be presented in the form of a memorandum of appeal
which shall be -
     (a) in Form DVAT-38A when the appeal is against an order of assessment;
     (b) written on a standard watermarked judicial paper when the appeal is
against any other order or decision.
  (2) Every memorandum of appeal shall be accompanied by a fee of fifty rupees
in the form of court fee stamps.
  (3) Every memorandum of appeal shall contain a clear statement of facts,
precise ground of appeal and relief claimed.
  (4) Every appeal shall be filed in triplicate and shall be accompanied by three
copies (at least one of which shall be certified) of the order appealed against and
three copies of the order of the original authority. Copies, other than those that are
certified, shall be attested by the appellant or his authorised representative as true
copies.
  (5) An appeal to the Appellate Tribunal shall be signed by the appellant and
shall be presented by him in person or by his authorised representative to the
Appellate Tribunal or to an officer authorised by the Appellate Tribunal.
  (6) Where an appeal is made after the expiry of the period specified in sub-section
(2) of section 76, it shall be accompanied by a petition duly verified setting forth the
facts showing sufficient cause for not preferring the appeal within the said period.
  (7) Where the appeal is made without payment in full of the tax or any penalty
in respect of which the appeal is being preferred, the memorandum of appeal shall be
accompanied by a petition duly verified stating the facts on which the appellant relies
to satisfy the Appellate Tribunal to entertain his appeal without such payment or on
payment of such lesser amount as remains unpaid.
  (8) Every appeal where fresh evidence is sought to be produced, shall be
accompanied by a memorandum of evidence sought to be produced, stating clearly
the reasons why such evidence was not adduced before the authority against whose
order the appeal is being preferred.

                                           (3)                  by Rakesh Garg, FCA
                         Delhi VAT Rules as on 5th March 2014                Rule 57B

57B     Furnishing of security
         Section: 76           Form: Nil
        Where the Appellate Tribunal orders an appellant to furnish security under
the proviso to sub-section (4) of section 76, the appellant shall furnish the security in
any one of the modes specified in rule 23 of these rules, as the Appellate Tribunal
may direct and subject to the conditions specified therein.
57C     Hearing of the appeal or application
         Section: 76           Form: Nil
  (1) If the Appellate Tribunal does not reject the appeal summarily, it shall fix
a date for its hearing and send a notice to the appellant and the Commissioner. The
Appellate Tribunal may, before deciding the appeal, hold such further enquiry or
direct it to be held by the authority against whose decision the appeal has been
preferred, as may appear necessary to the Appellate Tribunal. The Commissioner
may be represented by a person authorized by him.
  (2) The Appellate Tribunal shall not, for the first time receive in evidence on
behalf of the appellant, an account, register, record or other documents, unless it is
satisfied that the appellant was prevented by sufficient cause from producing such
documents before the authority against whose order the appeal has been preferred.
  (3) The Appellant Tribunal shall not, at the hearing of appeal allow the
appellant to go into any ground of appeal not specified in memorandum of appeal
unless the Appellate Tribunal is satisfied that omission of that ground therefrom
was not willful or unreasonable.
58      Determination of specific questions
         Section: 84           Form: 42
  (1) Any person desiring that a question be determined by the Commissioner
pursuant to section 84, shall furnish a concise statement of the case in form DVAT-42
stating therein precisely the question to be determined, and indicating clearly the
basis for the question. Where the person applying for the determination so desires,
the statement may separately include a draft ruling for the Commissioner's
consideration and shall be accompanied by a demand draft in favour of "The
Commissioner Delhi Value Added Tax" for the amount of the fee as prescribed in
Annexure 1 to these rules.
  (2) The statement of the case referred to in sub-rule (l) shall contain a
declaration that the question submitted for determination of the Commissioner does
not arise from any order passed under the Act or under the Delhi Sales Tax Act, 1975
(43 of 1975), or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of
1999), or the Delhi Sales Tax on Right to Use Goods Act, 2002 (Delhi Act 13 of
2002), which were in force before the commencement of the Act and shall be signed
by the person or his agent.


 by Rakesh Garg, FCA                       (4)
Rule   58              Delhi VAT Rules as on 5th March 2014

  (3) The Commissioner, after considering all the relevant material produced before
him in this connection, shall determine the question or questions referred to him.
  (4) The decision of the Commissioner shall be prepared and notified to the
applicant in writing.
  (5) An order determining the questions shall be made by the Commissioner
within a period of six months from the date of submission of the question, failing
which, the provision of sub-section (6) of section 84 shall apply.




                                       (5)                   by Rakesh Garg, FCA
Rule    59                 Delhi VAT Rules as on 5th March 2014


                                    CHAPTER XII
                                      Miscellaneous
59       Tax Deduction At Source
          Section: 36A            Forms: 43 to 45, 48
  (1) Any person deducting tax under section 36A shall deposit the tax in the
appropriate Government treasury against the challan in Form DVAT-20 within the
time prescribed in section 36A, along with interest for delayed payment
    1
    [(2) Person who has deducted the tax under sub-section (1) of section 36A shall
issue a certificate for deduction of tax in Form DVAT-43. Such certificate shall be
issued in quadruplicate. The person who has deducted the tax is liable to deposit the
same before the expiry of fifteen days following the month in which such deduction
is made and shall furnish the certificate in duplicate to the contractor within 7 days
from the date of deposit. The third copy thereof along with proof of payment in
challan Form DVAT-20 shall be attached along with the return of Tax Deduction at
Source (T.D.S.) as prescribed in sub-rule (4) of this rule. The fourth copy thereof
shall be retained by him for his records.]
   (3) Every person responsible for making deduction of tax under section 36A
shall apply for Tax Deduction Account Number (T.A.N.) 2[within seven days] from
the date on which the tax was deducted or deductible in Form DVAT-44 and a Tax
Deduction Account Number shall be issued in Form DVAT-45.




1
  Substituted vide Notification no. F.3(15)/Fin.(Rev-I)/2012-13/dsvi/264 dated 30.03.2013
  w.e.f. 30.03.2013. Earlier read as, "(2) Person who has deducted the tax under sub-section (1)
  of section 36A shall issue a certificate for deduction of tax in Form DVAT-43. Such
  certificate shall be issued in triplicate. The person who has deducted the tax shall furnish the
  original copy of the certificate to the contractor within #[fifteen days] from the end of the
  month in which tax has been deducted. The second copy thereof along with proof of
  payment in challan Form DVAT-20 shall be attached along with the return of Tax
  Deduction at Source (T.D.S.) as prescribed in sub-rule (4) of this rule. The third copy
  thereof shall be retained by him for his records.".
  # Substituted for the words and figures "28 days" vide notification No. F.3(59)/Fin(T&E)/
    2005-06/923 kha, dated 30.11.2005, w.e.f. 30.11.2005.
2
  Substituted for the words "within thirty days" vide notification no. F.3(22)/Fin.(T&E)/2006-
  07/dsfte/344-353, dated 07.09.2006 w.e.f. 07.09.2006.
                                               (1)                      by Rakesh Garg, FCA
                             Delhi VAT Rules as on 5th March 2014                  Rule 60
     1
   [(4) Every person holding a TAN shall be required to file a quarterly return in
Form DVAT-48 within a period of twenty eight days from the end of the quarter.
  (5) An application for amendment and/or cancellation to an existing registration
shall be made in Form DVAT-45A electronically, on the department website.]
60          Rounding
            Section: 36            Form: Nil
       Where the Act or these rules require an amount to be calculated and the
amount is not a multiple of a Rupee, the amount shall be rounded off to the nearest
Rupee.
61          Printing of forms
            Section: Nil           Form: Nil
         All forms prescribed in these rules shall be printed under the authority of the
Commissioner and be obtainable from him or his authorised agent on payment of
such charges, as may be specified by the Commissioner from time to time:
         PROVIDED that any form in force before commencement of these rules and
which may be specified by the Commissioner by order in writing may continue to be
used for such period as specified in the said Order:
         PROVIDED FURTHER that the provisions of this rule shall not apply to
such form or forms as the Commissioner may specify in this behalf. It shall be open
for a dealer to download such forms from the official website that may be notified by
the Commissioner.
62          Service of documents
            Section: Nil           Form: Nil
  (1) Without prejudice to the provisions of sections 96 and 97, notices of
summons or orders (in this rule called a `document') under the Act or these rules
may be served by any of the following methods, namely:-
     (i)    by delivering or tendering to the addressee or his agent, or to a person
regularly employed by him in connection with the business in respect of which he is
registered or to any adult member of his family, a copy of the notice, summons or order;
     (ii) by post:


1
     Substituted vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated 09.07.2013
     w.e.f. 09.07.2013. Earlier read as, "Every person deducting tax shall be required to file a
     Tax Deduction at Source (T.D.S.) #[quarterly] return in Form DVAT-48 within a period of
     twenty eight days from the end of the ##[quarter] in which tax has been deducted."
    #Substituted for the word "annual" vide notification No.F.3(27)/Fin(Rev-I)/2011-12/DSIII/
    353, dated 25.04.2012, w.e.f. 25.04.2012.
    ##Substituted for the word "year" vide notification No.F.3(27)/Fin(Rev-I)/2011-
    12/DSIII/353, dated 25.04.2012, w.e.f. 25.04.2012.
    by Rakesh Garg, FCA                        (2)
Rule   62                Delhi VAT Rules as on 5th March 2014

            PROVIDED that if upon an attempt having been made to serve any such
notice or summons or order by any of the above mentioned method, the
Commissioner is satisfied that the addressee is evading service of notice, summons
or orders or that for any other reasons, the notice, summons or order cannot be served
by any of the above mentioned methods, the Commissioner shall cause such notice or
summons or orders to be served by affixing a copy thereof-
           (a) if the addressee is a dealer, upon some conspicuous part of any place of
the dealer's business last notified by the dealer or if the said place of business is known
not to exist or is not traceable, upon some conspicuous part of the last known place of
residence of its proprietor or partner or director or trustee or manager or authorised
signatory or any other person authorised to receive notice on behalf of the dealer;
           (b) if the addressee is not a dealer, on some conspicuous part of his
residence or office or the building in which his residence or office is located;
                   and such service shall be as effectual as if it has been on the
addressee personally:
                   PROVIDED FURTHER that where the Commissioner at whose
instance the notice or summons or order is to be served, on inquiry, is satisfied that
the said office, building, place of residence is known not to exist or is not traceable,
he may, by order in writing, dispense with the requirement of service of the notice or
summons or order under the preceding proviso;
     (iii) by sending the document by facsimile;
     (iv) by sending the document by electronic mail;
     (v) by sending the document by courier; or
     (vi) in such other manner as the Commissioner thinks fit.
   (2) When the officer serving a notice or summons or order delivers or tenders a
copy of the notice or summons or order to the addressee personally or to his agent or to
any other person referred to in clause (i) of sub-rule (1), he shall require the signatures
of the person to whom the copy is so delivered or tendered, as an acknowledgment of
the service, endorsed on the original notice of summons, or order;
         PROVIDED that where the addressee or his agent or any such person refuses to
sign the acknowledgment, the servicing officer shall affix a copy of the notice or
summons or order on the outer door or some other conspicuous part of the premises in
which the addressee ordinarily resides or carries on business or personally works for gain.
   (3) When the notice, summons or order is served by affixing a copy thereof in
accordance with the provisions to sub-rule (1) or sub-rule (2), the officer serving it
shall return the original to the Value Added Tax authority which issued the notice,
summons or order with a report endorsed thereon or annexed thereto, stating that he
so affixed the copy, the circumstances under which he did so and the name and
address of the person, if any, by whom the addressee's place of business or residence
was identified and in whose presence the copy was affixed. The said officer shall
also obtain the signatures or thumb impression of the person identifying the
addressee's residence, office, or place of business.
                                           (3)                    by Rakesh Garg, FCA
                            Delhi VAT Rules as on 5th March 2014                 Rule 63

  (4) When service is made by post, the service shall be deemed to be effected by
properly addressing, pre-paying and posting by registered post the notice, summons
or order and unless the contrary is proved, the service shall be deemed to have been
effected at the time at which the notice, summons or order would be delivered in the
ordinary course by post.
  (5) When the service is made through a courier, the service shall be deemed to
have been effected by properly addressing, pre-paying and delivering to the courier
the notice, summons or order and unless contrary is proved, the service shall be
deemed to have been effected at the time at which the notice, summons or order
would be delivered in the ordinary course by courier.
  (6) The sufficiency of mode of service of any notice, summons or order shall be
decided by the Value Added Tax authority which issued the same.
63         Submission of documents with Commissioner
            Section: Nil          Form: Nil
  (1) Subject to sub-rule (2), any application, return, form, or other document (in
this rule called "document") which is to be furnished, submitted or made (in this rule
referred to as "submitted") to the Commissioner under the Act or these rules shall be
submitted by-
     (a) delivering the document to the Commissioner at his office;
     (b) delivering the document to the Commissioner at any other place notified
by him; or
     1
       [(c) such other means as the Commissioner may notify, including electronic
transmission of data, on the departmental website, from the date and manner notified
by the Commissioner in this regard,:
            PROVIDED that the Commissioner may require any person or all
persons, responsible for making payment to any contractor, to issue Form DVAT-43
and also furnish return in Form DVAT-48 electronically, on the departmental
website, from the date and manner, as may be notified by the Commissioner in this
regard.]
  (2) A document shall be treated as submitted by a person to the Commissioner if
the document is submitted by delivery at a place notified by the Commissioner, once
the document has been stamped with the date of receipt by the Commissioner or by
any other person authorised by the Commissioner to receive the document.




1
    Substituted for the words "(c) such other means as the Commissioner may notify, including
    electronic means." vide notification No.F.3(4)/Fin.(Rev-I)/2013-14/DSVI/519; dated
    09.07.2013 w.e.f. 09.07.2013.
    by Rakesh Garg, FCA                       (4)
Rule   64               Delhi VAT Rules as on 5th March 2014

64      Qualifications to be possessed by Value Added Tax Practitioner
         Section: 82          Form: 49
  (1) A value added tax practitioner referred to in section 82 shall be eligible to
have his name entered in the list, if ­
     (a) he possesses any of the qualifications specified in rule 50 or rule 51 of the
Income Tax Rules, 1962, as amended from time to time; or
     (b) he ­
       (i)    was formerly an employee of the Sales Tax Department or Value Added
Tax Department;
       (ii) held during service in the department an office not lower in rank than
that of an Assistant Sales Tax Officer or Assistant Value Added Tax Officer for not
less than seven years; and
       (iii) is, in the opinion of the Commissioner, a fit and proper person to appear
or act in proceedings under the Act and these rules.
  (2) A person referred to in clause (b) of sub-rule (1) shall not be eligible to
appear before the Authority deciding the objection on behalf of a person for a period
of one year after he ceased to be an employee of the Department.
  (3) A person who wishes to have his name entered in the list referred to in
clause (c) sub-section (1) of section 82, shall ­
     (a) apply to the Commissioner in writing;
     (b) pay the fee as prescribed in Annexure 1 of these rules; and
     (c) furnish with his application, documentary evidence of his eligibility.
  (4) The Commissioner shall maintain a list of all persons whose names are
entered as per this rule.
  (5) A Certificate in Form DVAT-49 would be provided to each qualified value
added tax practitioner.

65      Officers to carry and produce authorisations
         Section: 68          Form: 50
  (1) Where the Commissioner wishes to appoint an officer or other person to
exercise any of the powers in Chapter X of the Act, the grant of authority to exercise
the powers shall be in Form DVAT-50 and shall be issued by the person empowered
by the commissioner in this regard.
  (2) The grant of authority shall ­
    (a) be limited to a period not exceeding three years;
    (b) be to a specific person; and
    (c) expire on the retirement, resignation or transfer of the person;
           PROVIDED that an authority granted may be renewed.

                                         (5)                   by Rakesh Garg, FCA
                           Delhi VAT Rules as on 5th March 2014                    Rule 66

  (3) Every officer or other person authorised by the Commissioner under sub-
rule (1) shall ­
     (a) carry the authorization in Form DVAT-50, with him when purporting to
exercise any of the powers conferred under Chapter X of the Act; and
     (b) produce the authorization in Form DVAT-50, if requested by the owner or
occupier of any premises where he proposes to exercise these powers.

66        Location of check-posts and barriers
          Section: 101            Form: Nil
         The check-posts and barriers set up for the purposes of section 101 shall be
located at the places described in the Annexure 2 to these rules.
1
    [67   Other returns and additional information for proper administration of
          the Act]
          Section: 100            Forms: 18A, 51
     2
   [***]
  (2) Every transporter, cold storage or warehouse operator, or any other person
shall produce such information as required for proper administration of the Act.
  (3) Where, upon the commencement of the Act, a person is deemed to have
been registered under the Act pursuant to section 24, he shall furnish a statement of
opening stock held by him and that has not suffered tax under Delhi Sales Tax Act,
1975 (43 of 1975) in Form DVAT-18A along with his first return to be filed in Form
DVAT-16.




1
  Substituted for the words "67. Additional Information for proper administration of the Act"
  vide notification No. F.3(77)/Fin.(T&E)/2005-06/1538 kha dated 17.3.2006 w.e.f. 17.3.2006
2
  Sub-rule (1) omitted vide Notification No. F.3(27)Fin.(Rev-I)/2013-14/DSVI/291 dated
  05.03.2014, w.e.f. 05.03.2014. Earlier read as,
   "(1) Every dealer effecting sale #[***] or branch transfer in the course of inter-state trade
   or commerce or in the course of export shall furnish to the Commissioner a reconciliation
   return in Form DVAT-51 within three months after the end of each quarter:
  PROVIDED that for the transactions prior to 1st October, 2005, such reconciliation return in
  Form DVAT-51 shall be furnished by 31st December, 2006."
   Earlier substituted vide notification No. F.3(77)/Fin.(T&E)/2005-06/1538 kha, dated
   17.03.2006 w.e.f. 17.03.2006, for the words, "(1) Every dealer effecting sale or purchase in
   the course of inter-State trade or commerce shall furnish a statement in Form DVAT-51
   within nine months from the end of the year.".
   # Omitted the words "or purchase" vide notification no. F.3(22)/Fin.(T&E)/2006-07/dsfte/
      344-353, dated 07.09.2006 w.e.f. 07.09.2006.
    by Rakesh Garg, FCA                       (6)
Rule       [67A             Delhi VAT Rules as on 5th March 2014
1
    [67A    Power to prescribe Acknowledgement
            Section:               Form:
        The Commissioner may prescribe an Acknowledgment for applications/
returns filed by the dealer online, in lieu of hard copy of such applications/
returns.]
68         Repeal and savings
            Section: Nil           Form: Nil
   (1) The Delhi Sales Tax Rules, 1975, the Delhi Sales Tax on Works Contracts
Rules, 1999, the Delhi Tax on Entry of Motor Vehicles into Local Areas Rules, 1995
and The Delhi Sales Tax on Right to Use Goods Rules, 2004 as in force in Delhi
(referred to in this rule as the "said rules"), are hereby repealed.
   (2) Notwithstanding sub-rule (1), such repeal shall not affect the previous
operation of the said rules or any right, title, obligation or liability already acquired,
accrued or incurred thereunder.
   (3) For the purposes of sub-rule (2), anything done or any action taken including
any appointment, notification, notice, order, rule, form or certificate in the exercise
of any powers conferred by or under the said rules shall be deemed to have been
done or taken in the exercise of the powers conferred by or under these rules, as if
these rules were in force on the date on which such thing was done or action was
taken.




1
    Inserted vide notification No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785, dated 20.09.2013 w.e.f.
    20.09.2013.
                                               (7)                    by Rakesh Garg, FCA
                           Delhi VAT Rules as on 5th March 2014


                                    ANNEXURE 1
                  (See rules __________________________________)

                               PRESCRIBED FEES
A. The following fee shall be payable in court fee stamps namely :
                    Circumstance requiring fee                                  Amount
                                                                              (in rupees)
                             Registration
Application for registration                                                      500
Request for duplicate of certificate of registration                              100

                Inspection and copies of documents
Inspection of documents: first hour                                                50
Inspection of documents: for each subsequent hour                                  10
Inspection of documents: document of previous year                                100
Making copies of documents in the Commissioner's possession:                       10
for the first 200 words or part thereof
Making copies of documents in the Commissioner's possession:                       5
for every additional 100 words or part thereof
Additional fee where copies of documents are required urgently                     20

                      Objections and disputes
Submitting an objection / appeal                                                   50
Any other application                                                              10
On Vakalatnama or Mukhtiarnama                                                     10
AB. The following fee shall be payable in the form of Bank                Amount (Rs.)
    Draft namely :
                                                                          1
       Application for determination of a specific question under             [Rs. 500/- per
       section 84                                                               question]
       Application to be recognised as a value added tax                         5,000
       practitioner




1
    Substituted vide Notification No.F.101(348)/2005-Fin.(A/Cs)/(iii)/2415, dated 08.08.2005
    w.e.f. 08.08.2005 for the figure "10,000".
                                             (1)                    by Rakesh Garg, FCA
                      Delhi VAT Rules as on 5th March 2014




                               ANNEXURE 2
                                (See rule 62)


          LOCATIONS OF CHECK-POSTS AND BARRIERS

                               [To be specified]




by Rakesh Garg, FCA                   (2)

 
 
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