Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc
August, 28th 2014
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI .'
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN,I.P.ESTATE, NEW DELHI-110 002
No.F.3(393)/PolicyNAT/2013/3 [} - J 17-
CIRCULAR NO.q of 2014-15
Sub: Furnishing of advance information in respect of functions organised in Banquet
Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc.
This department vide Notification No.3(393)NAT/2013/1085-1096 dated 19/02/2013,
directed the owner/lessee/custodian of the venue where programmes/functions are to be
organised In the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground
etc, where food and/or liquor items are to be supplied/provided and cost of booking
exceeds rupees one lakh per function to get themselves enrolled by filing form BE-1 and
thereafter to submit return in Form BE-2 at least 3 days before first day of a month and for
second fortnight by 12thof the month.
This notification was made effective from the 2nd fortnight of January, 2014 vide
Notification dated 27/12/13. All concerned are hereby directed to file the requisite
information in Form BE-1 and BE-2 in a timely manner to avoid imposition of penalty
under section 86 of the DVAT Act, 2004.
This issues with prior approval of the Commissioner, VAT.
~ No.F.3(393)/PolicyNAT/2013/ j )I~:J 1:::;- Dated: ;;t)/Oj/~p/~
t1-]}0~~ lC.oPVforwarded for information and necessary action to:
~ (T All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT
of Delhi, Vyapar Bhawan LP.Estate, New Delhi-02.
2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi,
Vyapar Bhawan, LP.Estate, New Delhi-02.
Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar
Bhawan, LP.Estate, New Delhi-02 for uploading the circular on the website
of the department.
4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar
Bhawan, LP.Estate, New Delhi.
5. All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT
of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 with the request to serve
notices on aU enrolled BE-l entities to file BE-2 forms through VATIs, if they
are not filing.
6. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT ·of
Delhi VyaparBhawan, I.P.Estate, New Delhi-02 .
7. Guard File. .~