Related to Form GE-I and GE-II of Government Entity.
January, 15th 2016
(TO BE PUBLISHED .IN PART IV' OF tHE DELHLGAZETTE EXTRAORDINARY)
CbVERNMENTPF NATIONALCAflT A.LTERRITO!tY0FDELHI·
DEPARTMENT OF TRADE AND TAXES
VYAPARBHAWAN: I.P. ESTA.TE:NEWDELHI-ll0 002
No. F3(619)/Policy;VAT/2016/ Dated: t
In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act,
2004 (hereinafter referred to as the said Act) ,I, S. S. Yadav, Commissioner, Value Added Tax,
Government of NCT of Delhi, do hereby require all Government Entities having their offices
. functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of
purchases made by them for the purpose of consumption or use bY,them (i.e. not forthepurpose of
making a sale asdefinedunder clause (zc) of sub-section (1) of section 2 of the said Act) from the
dealers registered under the said Act and having a valid TIN/Registration Numb'er in the format
'Form GE-II' enclosedherewith. This shall further be subject tothe following conditions»
1. For the purpose of above, the term 'Government Entity' shall mean a State Government or
the Central Government or a Company, Corporation, Board, Authority, Undertaking or
any other body owned, financed or controlled either wholly or partly by any State
Government or the Central Government.
2. All such Government Entities shall have to enroll themselves by logging on to website
of this Department www.dvat.gov.in at first by clicking on the relevant link on the
menu. Basic information has to be filed online in Form GE-I. A uniqueID (GElD)
would be generated after successful submission of information. This ID shall be used as
LoginlD for filing the return in Form GE-II. Password for filing GE-II for the first time
would be communicated on e-mail provided by the entity.
3. Separate GElD would be required to be generated in respect of each Drawing and
Disbursing Officer (DDO)/person responsible for release of payment in respect of
purchases where the number of such DDOs/persons is more than one.
4. After generation of GElD, the Government Entity shall convey the same to the dealers
who will be selling or supplying goods to the Government Entity for mentioning the
same on the sale invoices. The Government Entity shall also verify the TIN of the
seller/supplier from the website www.dvat.gov.in
5. The return should be filed on quarterly basis in Form GE-II by 28th day of the month
following the ..quarter. to. which the return pertains. To begin with,return' for the first
three quarters of the current financial year (i..e. 1st April, 2015 to 30th June, 2015; 1st July,
2015 to 30th September, 2015 and 1:t October, 2015 to 31st December, 2015) i~ required to
be filed by 15th February, 2016.
6. The return should be uploaded on the above said portal of the Department by logging
on to the website of the Department using the GElD and password.
7. While filing the return in Form GE-II for a quarter, the Government Entities are
required to furnish details of all such purchases in respect of which, the date of issuing
invoice or bill by the respective supplying dealer falls within the said quarter,
irrespective of whether, or not the payment has been released to the supplying dealer
during the said quarter.
8. The person authorized to file GE-II shall obtain a certificate from the seller that due
VAT has been deposited. This certificate shall be enclosed with the bill submitted to the
authority competent to release the payment.
9. The.details furnished in FormGE-I shall be required to be updated within 30 days in
case of any change. . .
10.. Non Compliance of the notification would be treated as violation of the provisions of
the said Act and would be proceeded accordingly .
This notification shall come into force with immediate effect.
No. F. 3(619)/Policy/VAT/2016/ 1:;'9/ -- /3o 4 Dated 6
Copy forwarded for information and necessary action to:
1. The Principal Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi
one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today's date.
2. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi
Sachivalaya, New Delhi-02
3. The Principal Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya,
4. The Secretary to the Deputy Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya,
5. All Government Entities including Departments/ Directorates/ PSUs/ Corporations/
Boards/ Authorities etc.
6. All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan,
I,P. Estate, New Delhi.
7. The Joint Commissioner (System), Department of Trade & Taxes, Vyapar Bhawan, l,P.
Estate, New Delhi to upload the notification on the website of the Department.
8. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, LP. Estate,
New Delhi .
9. The Registrar, VAT Appellate Tribunal, Department of Trade and Taxes" Vyapar
Bhawan, LP. Estate, New Delhi.
10. The Addl. Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan, LP.
Estate, New Delhi to arrange to give wide publicity to this notification.
11. The Joint Director (IT), Department of Trade and Taxes, Vyapar Bhawan, LP. Estate,
12. All Asstt. Commissioners/ AVATOs Department of Trade and Taxes, Vyapar Bhawan,
LP.Estate, New Delhi through their Zonal Incharges.
13. P.S. to the Commissioner, Department of Trade and Taxes, Department of Trade &
Taxes, Vyapar Bhawan, LP. Estate, New Delhi
14. Guard File.
Asstt. Commissioner (Policy)
DEPARTMENT OF TRADE ANDTAXES
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI'
Please tick .j
'-I ORIGINAL o
I REVISED* o
* please see note at the end of the Form
1. Name, address and constitution of the Government Entity
of the Select ...·.. ..·
--- Drop down box with the options Ministry,
Department, Directorate, Corporation, Board,
PSU,Authority, Government Aided Body, other
IIWe hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best
of my/our knowledge and belief and nothing has been concealed therefrom; It is also confirmed that the sellers
mentioned in field 4 above, have certified deposit of ~ue VAT on above purchases.
To be auto-populated
· The verification is to be done by the person whose details have been submitted in field 6 of Form GE-L