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Amendments in Delhi Value Added Tax, 2005
November, 18th 2015

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-1). DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002

No. F.3(20)/Fin(Rev-I)/2015-2016/dsvi/906

Dated: the 12/11/2015

NOTIFICATION

In exercise of the powers conferred by section 102 of  the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:-

RULES

1.  Short title and commencement.-

(1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the Delhi Gazette except the amendments made vide clauses (i), (ii), (vii) and (viii) of rule 2 of these rules which shall be effective for the returns for the tax periods succeeding the tax period ending on 30th September, 2015 and the amendments made vide rules 3 and 4 of these rules shall be deemed to have come into force from 1st  October, 2015.

2.   Amendment of Form DVAT 16. -  In the Delhi Value Added Tax Rules, 2005, (hereinafter referred to as the principal Rules), in the Forms appended thereto, in Form DVAT 16,-

(i)     in field R5, the row pertaining to sub-field R5.10 shall be omitted;

(ii)    in field R6, the row pertaining to sub-field R6.3(8) shall be omitted;

(iii)   in the instructions after field R12, after the instruction SI. No. 9, the following instruction shall be inserted, namely:-

"10. All dealers conducting sales through web portals / e-platforms of other e-commerce companies / firms are required to furnish details of such sales in Annexure IE. In case of making sales through more than one e-commerce company / firm, separate formats in Annexure 1E are to be filed for each of the e-commerce company / firm. It is further clarified that all the sales in Annexure IE have to be mandatorily included in the sales figures in Annexure 2B." ;

(iv)    in Annexure 1, in field A1, in the title row of the table, in second column, for the words, symbols and figures "Rate of tax (1, 5, 12.5, 20) %", the words and figure "Rate of tax applicable as per section 4" shall be substituted;

(v)    in Annexure 1, in field A3, in the title row of the table, in second column, for the words, symbols and figures "Rate of tax (1, 5, 12.5, 20) %", the words and figure "Rate of tax applicable as per section 4" shall be substituted;

 (vi)   after Annexure ID, the following annexure shall be inserted, namely: -

“ANNEXURE 1E*

Tax rate wise details of sales conducted through e-commerce web portals

Name and EC-I Enrolment ID of the e-Commerce Company/firm**

Name

 

EC-I Enrolment ID

 

Local Sales

Central Sales

Tax rate

Turnover (Rs.)

Tax rate

Turnover (Rs.)

Nil (Exempted)

 

Nil (Exempted)

 

1%

 

1%

 

5%

 

5%

 

12.5%

 

12.5%

 

20%

 

20%

 

Other (please specify)

 

Against Form ‘C’

 

Other (please specify)

 

Other (please specify)

 

Total

 

Total

 

*All the sales in Annexure IE have to be mandatorily included in the sales figures in Annexure  2B.

**Separate formats to be filled in case of more than one e-commerce company/ firm.  ”

(vii)    in Annexure-2A and Annexure-2A(1), the column 23 shall be omitted and the columns 24 to 31 shall be renumbered as columns 23 to 30; and

(viii)   in Annexure-2B, column 30 shall be omitted.

3.  Amendment of Form DVAT 30. - In the principal Rules, in the Forms appended thereto, in Form DVAT  30, column 23 shall be omitted and columns 24 to 31 shall be renumbered as columns 23 to 30.

4. Amendment of Form DVAT 31. - In the principal Rules, in the Forms appended thereto, in Form DVAT 31, column 30 shall be omitted.

By order and in the name of the

Lt. Governor of the National Capital

Territory of Delhi

(A.K. Singh)

Dy. Secretary VI (Finance)

 
 
 
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