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Regarding the status of the forms downloaded by the dealers.
November, 23rd 2015
         /)          GOVERNMENT OF NATIONAL CAPITAL TERRITORY                            OF DELHI
                               DEPARTMENT OF TRADE AND TAXES
                              VYAPARBHAWAN,           I.P.ESTATE, NEWDELHI-110            002

              No. F.3(556)/Policy/V AT/2015/       I 0 ~3'" 3~

                                          CIRCUL~        NO.EQ     OF 2015-16
                         The department had started issuing central statutory forms online without any manual
II            intervention since the middle of year 2012. Central statutory forms/declarations are mainly
              required by the dealers for making inter-state purchases at concessional rate or for inward stock
              transfer. The details of such inward supplies are recorded by dealers in Annexure 2A filed along
              with return; The system is functioning smoothly as all facilities have been provided on the portal

     I        for downloading the forms according to the need of the buyers.

              2.         The system of auto' downloading of statutory forms works on the premise that
              purchases or inward stock transfers made by the dealers are resulting into local or inter-state sale
              or stock transfer. Of course; the inward supplies may not be exactly equal to outward supplies in
              a quarter, but the supplies should commensurate. It may happen in some cases that purchases
              have been made towards the fag end of the quarter and goods so acquired are to be disposed of
              in the next tax period only. In such cases, purchase and sale made during a tax period does not

              3.        Recently, it has been noticed that some dealers are downloading       the statutory forms
              amounting to 'crores of rupees without showing any sale or stock transfer during the relevant tax
              period or showing negligible sale and there is a growing tendency of misuse of the facility by
              unscrupulous persons,

              4.         Therefore, to curb such practices, it has now been decided that the facility of auto-
              downloading of the forms shall not be available for a tax period in cases where the ratio of
              purchase and sales, including stock transfer and local transactions falls below 60%. The
              statutory forms in such cases shall be available for auto-downloading on the basis of sale and
              purchase of next quarter. In other words, ratio of purchase and sale shall be worked out for both
              the quarters cumulatively. IJ the ratio still falls below 60%, then forms shall be allowed to be
              downloaded only after scrutiny of returns by the ward officer concerned. It has further been
              decided that factum of purchase of capital goods shall be kept out of the proposed mechanism
              which shall be available only to eligible dealers. However, purchase of capitals goods shall be
              allowed to dealers eligible to make such purchases only. Validation checks already in place for
              downloading of forms shall continue in the usual manner.

              5.        Further; the dealers who have applied for cancellation of registration or ward officer
              has issued show cause notice for cancellation or whose registration has been cancelled for any
              reason, shall not be able to download the forms without the approval of concerned ward officer.
                6.        It is, therefore, directed that the ward officers shall keep a watch on the status of
                forms downloaded   by the dealers, especially high value forms, to prevent, its misuse and the
                system branch shall provide a report listing cases of high value forms downloaded by the dealers
                for a tax period;

                7.        This issues with the prior approval of Commissioner, Value Added Tax.

                                                                                                 (R. K. Mishra)
i   J                                                                              Spi. Commissioner    (policy)

             No.F.3( 556 )/PolicyNAT/2015/       10:(8    -'3y
    I        Copy forwarded for information and necessary action to:
             1.  All Spl./AddLiJoint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar
                 Bhawan LP.Estate, New Delhi-02.
    II       2.  Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
                 LP.Estate, New Delhi-Oz.                                                        -
             3.  Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
    I            LP.Estate, New Delhi-02 for uploading the circular on the website ofthe department.
             4.   The President/General    Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan,
                 I.P.Estate, New Delhi.
             5.  All Assistant Commissioners/ AVATOs Department of Trade and Taxes, GNCT of Delhi,
                 Vyapar Bhawan, LP.Estate, New Delhi-Oz.
             6.  PS to the Commissioner, VAT          Department of Trade and Taxes, GNCT of Delhi Vyapar
                 Bhawan, I.P.Estate, NewDelhi-02.
             7.  Guard File.

                                                                                                     l<6 II  1c
                                                                                           ( Rajesh Bh~'thj)
                                                                             Assistant Commissioner (policy)
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