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Delhi VAT - Rules
June, 21st 2006

Delhi Value Added Tax Rules, 2005

 

 

Delhi Value Added Tax Rules, 2005

 

 

CONTENTS

 

CHAPTER I.   PRELIMINARY.............................................................................  5

1.         Short title, extent and commencement.......................................................  5

2.         Definitions .................................................................................................  5

 

CHAPTER II. INCIDENCE AND LEVY OF TAX..   8

3.         Works contract (Section 5(2))....................................................................  8

4.         When turnover arises in a tax period (Section 12(4)) ...............................10

5.         Composition Scheme (Section 16)............................................................ 11

5A.       Registration, furnishing of security, payment of tax and assessment

of casual trader  (Section 16A)...11

 

CHAPTER III TAX CREDIT.................................................................................13

6.         Apportionment of tax credit (Section 9) ....................................................13

7.         Reduction of tax credit (Section 9(6) and Section 10(3) ...........................13

7A.       Adjustment to tax (Section 8) ................................................................... 13

8.         Treatment of stock brought forward during transition (Section 14(2))..... 15

9.         Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act - (Section 15).............15

10.        Document for availing of credit- (Section 20(1)) ......................................16

 

CHAPTER IV REGISTRATION, APPROVAL AND PERMISSION..................17

11.        Applications general ...............................................................................17

12.        Application for registration as a dealer (Section 19) .................................17

13.        Processing application for registration as a dealer (Section 19(3)(b)).......17

14.        Certificate of registration (Section 19 and Section 24)..............................18

15.        Amendment of registration (Section 21)....................................................18

 

16.        Cancellation of registration (Section 22) ...................................................18

17.        Publication of particulars of cancelled certificates of registration

(Section 22(8))............................................................................................20

18.        Declaration of name of manager of business (Section 95) ........................20

19.        Nomination of principal place of business in the case of a dealer having more than one place of  business in Delhi..................................................20

20.        Notification of address for service of notices ................ ...........................21

21.        Register of Dealers ................................................................................... 21

 

CHAPTER V SECURITY.....................................................................................22

22         Person and the required amount of security to be furnished......................22

23.        Manner in which security may be furnished (Section 25) .........................23

24.        Safe-keeping, retention and return of security (Section 25) ......................26

25.        Forfeiture of security (Section 25, Section 43 and Section 45)..................27

 

CHAPTER VI TAX PERIOD AND TAX RETURNS......................................... .29

26.        Tax Period (Section 3 and Section 36) ......................................................29

27.        Returns General ......................................................................................30

28.        Dealers periodic returns (Section 26) .......................................................31

29.        Revised Return (Section 28) ..31

30.        Statement of Transitional Input Tax Credit (Section 14) . 32

 

CHAPTER VII. PAYMENT OF TAX AND MAKING REFUNDS.................... 33

31.        Method of payment of tax, interest or penalty (Section 36).. 33

32.        Treasury to notify payments (Section 36) .33

33.        Proof of payment. (Section 36)..................................................................33

34.        Refund of excess payment (Section 38) ...34

35.               Refund of tax for embassies, officials, international and public organizations (Section 41) ....................................................................35

 

CHAPTER VIII. ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES............................................................................................................37

36.        Assessment of tax, interest or imposition of penalty (Section 32) 37

37.        Recovery of Government dues. (Section 35, Section 43(2) and

Section 57 . 37

38.        Continuation of certain recovery proceedings (Section 45) ..................... 37

39.        Special Mode of Recovery (Section 46) 38

40.        Issue of Summons (Section 80) 38

41.        Procedures for sale of property held by the Commissioner (Section 63)  .38

 

CHAPTER IX. ACCOUNTS, RECORDS AND AUDIT .....................................41

42.        Books and Accounts (Section 48) .41

43.        Records to be carried by a person in charge of a good vehicle

(Section 61(2) and (3))...42

44.        Issue of Invoice 44

45.        Credit and Debit Notes (Section 51)  44

46.        Notice of Audit (Section 58) 44

 

CHAPTER X. VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL ............................................................................................................45

47.        Designation of other persons appointed to assist the Commissioner

 (Section 66(2)).......45

48.        Conditions upon delegation of powers by the Commissioner

(Section 68)............................................................................................45

49.        Superintendence and control (Section 66(2)) ........................................45

50.        Conditions subject to which an officer may be authorised to investigate offences punishable under the Act.............45

 

CHAPTER  XI.  DISPUTES................................................................................ ..46

51.        Authority to whom objection may be made (Section 74) .........................46

52         Making of objections (Section 74 and Section 75)....................................46

53.        Determination of objections (Section 74) .................................................46

54.        Hearings (Section 74) ................................................................................47

55.        Intimation of outcome of objection (Section 74) ......................................47

56.        Delay (Section 74(8)).................................................................................48

57.        Recovery or refund on account of objection,.............................................48

58.        Determination of specific questions (Section 84) .....................................48

 

CHAPTER  XII. MISCELLANEOUS................................................................... 50

59.        Tax Deduction at Source............................................................................50

60.        Rounding ...................................................................................................50

61.        Printing of forms........................................................................................50

62.        Service of documents.................................................................................51

63.        Submission of documents with Commissioner .........................................53

64.        Qualifications to be possessed by Value Added Tax Practitioner

(Section 82)................................................................................................53

65.        Officers to carry and produce authorizations (Section 68 (2))...............54

66.        Location of check-posts and barriers (Section 101)...................................55

67.        Additional Information for proper administration of the Act 55

68.        Repeal and savings.....................................................................................55

 

ANNEXURE 1. PRESCRIBED FEES ..................................................................56

ANNEXURE 2. LOCATIONS OF CHECK-POSTS AND BARRIERS ..............58

PRESCRIBED FORMS...........................................................................................59


 

 

CHAPTER I  -  PRELIMINARY

 

1.         Short title, extent and commencement

(1)        These rules may be called the Delhi Value Added Tax Rules, 2005

(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 indicates, a reference to

(a)        the Act means the Delhi Value Added Tax Act, 2004;

(b)        unless otherwise specified, a section or sub-section means a section or sub-section of the Act; and

(c)        a Schedule means a Schedule to 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; and

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 indicates

(a)        address for service means the address determined in accordance with Rule 21

 
 
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