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Service Level Agreement under the Delhi Value Added Tax (DVAT) Act, 2004.
May, 22nd 2013

1. About Service Level Agreement (SLA):-

This is Service Level Agreement between the Department of Trade and Taxes, Government of National Capital Territory of Delhi and citizen of Delhi/Dealers for grant of Registration under DVAT Act, 2004. This will come into effect from 06-11-2009

2. Purpose of SLA:-

"This SLA is meant to bring more accountability and responsiveness on part of the Department of Trade and Taxes, Government of National Capital Territory of Delhi as well as the dealer for obtaining grant of registration under section 18 & 19 of the DVAT Act, 2004 as per details given below with committed time delivery schedule along with penalty applicable on Department and compensating the citizen/dealer on failure/delay in the said service.”  This SLA will bring true accountability to vendor – client relationship and will be a building block for achieving customer satisfaction and functional efficiency while defining role clarity for the various parties involved.

3. Steps/process involved in the delivery of grant of registration under the DVAT Act, 2004 / CST Act, 1956.

A. Prior to application: The dealer is required to get registered under DVAT Act, 2004 if :-

  • GTO in the current year exceeds Rs. Ten Lacs.
  • Makes an interstate sale.
  • Makes interstate purchase for resale in Delhi.
  • Makes import into Delhi for sale.

The dealer fulfilling any of above conditions is liable to get himself registered by applying in DVAT 04 within 30 days of crossing the threshold.  Any delay in applying for registration within the stipulated time entails the penalty of Rupees One Thousand per day of default (u/s 86(4) of DVAT Act, 2004).

If the dealer does not fulfill the requirements of mandatory registration and is desirous of registering himself with the department, he has the option of applying for voluntary registration.

B. At the time of receiving application: The dealer should submit the registration application in Form DVAT 04 along with all parts A, B, C & D duly filled in and details and photographs of the dealer.

The application should be accompanied by the following documents:-

  • Security of Rupees One Lac.
  • Parts A, B, C & D of the Form DVAT 04 duly filled.
  • Proof of incorporation of the applicant dealer i.e. copy of Deed of Constitution (Partnership Deed, if any), Certificate of Registration under the Societies Act, Trust Deed, Memorandum & Articles of Association, etc. duly certified by the authorized signatory.
  • Proof of identity of the directors/partners/parceners/proprietor and that of the authorized signatory signing the registration application form.
  • Two self addressed envelopes (without stamps).
  • In case of a dealer applying for registration and simultaneously opting for Composition Scheme, also application in Form DVAT 01 along with DVAT 04.
  • Proof of security along with duly filled Form DVAT 12.
  • Proofs for reduction in security amount claimed subject to maximum of Rupees Fifty Thousand.
  • Proof of authorized lawful possession of all business premises, branch offices, shop, godown etc.
  • Indian Court Fee of Rs. 500/- under DVAT Act, 2004 and Rs. 25/- under CST Act, 1956.
  • Proof of date of liability if the application is on mandatory basis.
  • Copies of PAN Cards of directors/partners/parceners/proprietor

The dealer should ensure that all the above requirements have been completed and attached with the application form at the time of submitting the application.  Simultaneously, the receiving official should also go through the application and check further pre-requisites before generating the receipt and get the deficiencies removed as far as possible there and then to expedite the process of granting registration. 

C. During processing: Immediately on receiving the application, the receiving official should send the surety for verification to the concerned ward.  The ward officer should ensure that the duly verified surety with appropriate comments should reach Centralised Registration Cell (CRC) within five working days.  On receiving back the surety the record clerk/Dealing Assistant should present the file before the registering officer latest by next day of receiving the surety. The registering officer should scrutinize the file within three working days of presentation of the file and grant registration to the dealer or issue DVAT 05 (Deficiency Notice) to the dealer.

D. At the time of delivery:  If the Certificate of Registration (RC) is granted, the same should be dispatched to the dealer by the record clerk/Dealing Assistant in accordance with procedure laid down in Rule 62 of DVAT Rules, 2005 or else dispatch DVAT 05 (Rejection of Registration Application) in the same manner.  This should be done within two days of grant of RC / issue of DVAT 05.

4. Role and responsibilities of Citizen/Dealers for availing various services under the DVAT Act, 2004.

  • To submit the required application form duly filled along with relevant documents and requisite fee as described above at point 3(a).
  • To cooperate during the submission/clarification/verification/ inspection/test/delivery etc.
  • To fulfill the short-comings if any, communicated by department within stipulated time.
  • To follow the instructions/guidelines, rules/regulations etc.

5. Roles and Responsibilities of Department of Trade and Taxes for said service

  • To publicize this SLA document.
  • To receive application complete in all respect along with necessary documents and fees (if any) as per clause 3 above.
  • To scrutinize the application at the receiving counter along with necessary documents and fees (if any) at first instance and communicate deficiency/short comings, if any, immediately.
  • To communicate to the citizen in case of some shortcomings left out/ clarifications/ verifications etc. in the stipulated time within three days after receipt of scrutiny report.
6. Time Schedule of delivery of said service through SLA

A Registration shall be granted to an applicant u/s 18 & 19 of the DVAT Act, 2004 subject to fulfillment of statutory / documentary requirements within 15 days from the date of the receipt of the application.  If the application for registration is found deficient in regard to statutory / documentary requirements, then, a show-cause notice indicating the said deficiencies shall be issued to the applicant within 15 days of the receipt of the applicant.  Thereafter, the registration shall be granted by the Registering Authority within 10 days of the fulfillment of the requisite documentary / statutory requirements.  An intimation of grant of Registration No. (TIN) shall be sent through SMS in addition to the sending the Registration Certificate etc. through Registered Post.

7. Time schedule (Optional) for internal receipt of application and work flow

Waiting time for receiving the application will be 45 minutes

  • Workflow >CRC >Ward >CRC >Registering Officer, VATO >Dealer
8. Commitment of Government in case of delay / failure of service within the stipulated time as per clause 6 above.

Department is liable to compensate the citizen of for delay / failure in providing the service for an amount indicated in column of the table given below:-

Delivery of Service

Service Delivery Time in number of days (T)


Grant of Registration u/s 18 & 19 of DVAT Act, 2004

15 days

Penalty for delay is Rs.10/- per day for non delivery of service, beyond the prescribed time period, subject to a cap of Rs. 200/-

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