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Regarding Amendments in the Delhi Value Added Tax Rules, 2005
August, 25th 2015
           (TO BE PUBLISHED IN PART IV OF !HE DELHI GAZETTE EXTRAORDINARY)
                 G9VERNMENT    OF NATIONALCAPITAL   TERRITORY OF DELHI
                            FINANCE (REVENUE-I) DEPARTMENT
                    DELHI SACHIVALAYA, J.P. ESTATE: NEWDELHI-110 002

         No.F.3( 12)/Fin(Rev-I)/20 15-20 16/dsvi/ tfj7Ji                                 Dated: /~ / ~/ 2015

                                                     NOTIFICATION

         No .. F.3( 12)/Fin(Rev-I)/20 15-20 16.- In exercise of the powers conferred by section 102 of the
         Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the NationaI
         Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value
         Added Tax Rules, 2005, namely:-                '

                                                         RULES
                                                           I

         1.    Short title and commencement.-          (1) These rules may be called the Delhi Value Added
         Tax (Amendment) Rules, 2015.                     '

                 (2) They shall come into force on the date of their publication in the Delhi Gazette.

         2.      Amendment of rule 61.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred
         to as the principal Rules), in rule 6A, for sub-rule (3), the following sub-rule shall be substituted,
         namely:-




                 "(3)    The provisions of sub-section '(5) of section 10 of the Act relating to proportionate
                 reduction of tax credit on purchases of goods sold at a price lower than the purchase price
                 shall not apply to a case where in the ordinary course of business the goods are sold by a
                 dealer at a loss or where the dealer receives a 'discount or incentive through a credit note
                 issued by the selling dealer afterissuance of tax invoice.".
                                                               !

         3.      Amendment of rule 7.- In the principal Rules, in rule 7, for sub-rule (1), the following
         sub-rule shall be substituted, namely :-
                 "(I)    For the purposes of sub-section (6) of section 9 and sub-clause (ii) of clause (c) of
                 sub-section 3 of section 10, the tax credit shall be reduced in the following manner:-

                         (a)     in the case of goods specified in the Second Schedule, the tax credit shall be
                                 reduced by 100 percent; and
                          (b)     in the case of goods other than those specified in the Second Schedule, the
                                                                              J
"'~z
   ~)                            tax credit shall be reduted by [_2 _ X 100      percents where R is the rate of


                                 :";Plicable as per section 4."'.   R             .


~'b\    4.     Amendment       of rule 7A.- In the principal Rules, in rule 7A, in the first proviso, for
          clauses (iv) to (vi), the following clauses shall be substituted, namely»

                        " (iv)    sale price of goods taxable at the rate of 5 percent; and
                           (v)    sale price of goods taxable at the rate of 12.5 percent or more, in order of
                                  increase in tax rate:".
                                                               ,
                                                           i

 5.      Amendment          of rule 16.- In the principal Rules, in rule 16, the sub-rules (2) and (5) shall
 be omitted.

 6.      Amendment of rule 45.- In the principal Rules, in rule 45, for the clause (e), the
 following clause shal1 be substituted, namely:-

          "       (e)     the amount of variation tothe tax amount shown on the tax invoice, wherever
                           an adjustment to tax cre9it is required as per the provisions of sub-sections
                           (I) and (2) of section 8.".

 7.       Amendment         of Forms.- In the principal Rules, in the Forms appended thereto, -

                 (i)       in form DVAT 01, for Part-B, the following shal1 be substituted, namely:-


                           "                            PART-B
                                                    Calculation Sheet

 (i) Details of Opening Stock of Trading Stock held on 15t April,                                   ~ __      of the current
 year and tax payable thereon.

 S.No.        Description of         Rate of        Purchase Value          Fair Market Value *            Tax Payable (Rs.)
                 Goods                Tax                                          (Rs.)

 2

  **
            Total                                                                   Carry to main ~r--- ~J~1,l;'j;:fj~Wi~llii~jl~~
'--(*-A-s...Lo-n-l"""""str-A-p
                    r-i-I
                        o-f-t-h-e-c-'u'-n-'e-n-'-t
                                          -y-ea-r-'-)
                                                 --'---'---'---'----'---'~'---1form      to (7)0) I
 (** Additional rows can be added, ifrequired)

 (ii) Details of Opening Stock of Raw Material held on 15tApril,                                              of the current
.year and tax payable thereon.
                                                           ,



 S.No.        Description of         Rate of        Purchase Value          Fair Market Value *            Tax Payable (Rs.)
                                                           ;
                 Goods                Tax                                          (Rs.)
  I
 2

  **
         Total                                                                Carry to main     I
  (* As on 151 Apri I of the current year)                                    form to (7)(ii)
                                                                                                I
          ..
  (** Additional rows can be added, if required)

  (iii) Details of Opening Stock of Packaging. Material held on 15t April,                                            of the
  current year and tax payable thereon.
 S.No.        Description of          Rate of          Purchase Value        Fair Market Value *           Tax Payable (Rs.)
                 Goods                 Tax                                          (Rs.)

 2

  **
'--:-(
           Total
                      r-:i-:-I
    *~A-s..l..o-n--:l"'st·A-p              -y-ea-r..L)
                                                  --L--1.---L~------1-1L-L-...jform
                          o-f-=-t-:h-e-c-uLrr-e-n-t
                                                                             Carry to main
                                                                                   to (7)( iii)
                                                                                                  1-1-   :11!··      I1I~)1J1i~
 (** Additional rows can be added, ifrequired)

 (iv) Details of Opening Stock of Finished Goods held on Ist April,                                               of the current
 year and tax payable thereon.                .

 S.No.        Description of          Rate of          Purchase Value       'Fair Market Value *           Tax Payable (Rs.)
                 Goods                 Tax                                          (Rs.)

 2

  **
           Total
L(--:*-A-:--s         -=-A-p-r-:i        t-y-e-a-r-L---L--L--1.---L----1------1--1torm
        -'-o-n-=-}7.stI'-o-f=-t-:-'h-e-c-'u-rr-e-nL
                                                   )
                                                                             ~arrYto ma!n
                                                                                   to (7)( Iv)
                                                                                                  1=1- iI~114H(~;IIiiD~~
                                                                                                  I
  (** Additional rows can be added, if required)

  (v) Verification

     I1We                                                                    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.

     Signature of Authorised Signatory

     Full Name (first name, middle, surname)

       Designation/Status




 I Date        551 ~                            c==s;Eg
                                                                                                   "

                   (ii)      in Form DV AT 04A, in Part-A, for the field 11, the following field shall be
                             substituted, namely:-
"              .;.

I I. Estimated Turnover of sales during the period for which registration is sought
Descri ption of Goods          Rate of       Turnover of Sales (Rs.)                Output Tax (Rs;)
                                 Tax
(i)
(ii)

*
                                   Total                                                         I     :1<
         ..
 (* Add itional rows can be added, If required)
                                                                       ."      ,,
                 (iii) in Form DVAT II, the concluding sentence        "You are hereby directed to
                      submit the referred registration certificate in my office by «date».  " shall
                       be omitted;

                (iv) in Form DVAT 16,-
                         (a) in field R5,-(i) after. sub-field R5.4, the following sub-fields shall be
                             inserted, namely:-                                                   . .



"
R5.4.1 Goods taxable at (        )*%
R5.4.2 Goods taxable at (        )*%
 **
                                                                          "
                             (ii) after sub-field R5.l4, the following footnotes shall be inserted,
                             namely:-

                                   " "insert applicable rate of tax.
                                     **insert additional rows, if required." ;

                             (b) in R6,(i) after sub-field R6.2(4), the following sub-fields shall be
                             inserted, namely:- "

"
R6.2(4)(Q     Goods    taxable     at
(    )*%
R6.2(4)(2)    Goods    taxable     at
(    )*%
    **

                                                                           "
                                   (ii) after sub-field R6.6, the following footnotes shall be inserted,
                                   namely.-
                                      " "insert applicable rate of tax.
                                        ** insert additional rows, if required."
                                (c) in Annexure-I, (i) in field AI, for sub-field Al.3, the following sub-
                                fields shall be inserted, namely


"
A 1.3    Change       in    agreed
consideration other than on
account of issuance of credit notes
for post sale discounts or
incentives.[Section8(1)(c)and 8(2)]




Al.3.1 Issuance of credit notes for
post sale discounts or incentives.
[Section 8(1)(c) and 8(2)]




                                                                               "
                                (ii) in field' A3, for sub-field A3.3, the following sub-fields shall be
                                inserted, namely:-


"
A3.3 Receipt of credit notes from
seller other than on account of
post sale discounts or incentives.
[Section 10(1)]
A3.3.1 Receipt of credit notes
from seller for post sale discounts
or incentives.
[section 10(1)]

                                                                               " ; and
(d) for Annexure-lD,       the following Annexure ~hall be substituted, namely:-

"                                                 Anne'xure 1 D
                                          J
            Tax rate wise details of Stock in hand as on 31 st March                         (Year)
                                  To be filed with 2nd quarter return)

                                      Rate                                          Amount


                                                        :


                                      Total



                                                                               "
                                                                           "
        (v) ih Form DV AT 16A, for the field 6, the following                   field shall be substituted,
     namely:-


"   6. Computation      of tax payable
                    Description                   ,    - Turnover   Rs.)               Tax payable
      Goods taxable at 1%                         ,
      Goods taxable at 5%
      Goods taxable at 12.5%
      Good taxable at 20%
      Good taxable at ( )*%
      Good taxable at ( )*%
      **
      Work contract taxable at 5%




                                                                                -
      Work"contract taxable at 12.5%
      Exempt sales
                                         Total
    *insert applicable rate of tax.
    **inselt additional rows, ifrequired


                                                                                   "
           (vi) in Form DVAT 17,-
                         (a) in Part A and Part B, in fields R9, after sub-fields            R9.6, the
                             following sub-fields will be inserted, namely:-

              "
              R9.6.1 Good taxable at (           )*%
              R9.6.2 Good taxable at (           )*%
               **

                                                                                   "
                             (b) in Part A and Part B, to fields R9, after sub-fields        R9.8, the
                                 following footnotes shall be inserted, namely:-

                                     " "insert applicable rate of tax.
                                      **insert additional rows, if required."

                                                          By order and in the name of the Lt. Governor
                                                             of the National Capital Territory of Delhi,


                                                                                        ~ING~
                                                                               Dy. Secretary VI (Finance)
                                              ttvi
                                                 t


             .
  No.F.3(12)/Fin(Rev-l)/20   15-20 16/dsvi/
                                                 '

                                                 I
                                                                               Dated:"?/ / rP/ 2015

    Copy forwarded for information to:-
      1. The Principal Secretary (GAD), Government ofNCT of Delhi in duplicate with the request to
          publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date.
     2. The Principal Secretary to the Hon 'ble Lieutenant Governor, Delhi
      3. The Principal Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi
          Sachivalaya, I.P Estate, New Delhi , !
      4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P.
      /Estate,    New Delhi                         ·
./'.. The Commissioner, Value Added Tax, Vyapar Bhawan, l.P. Estate, New Delhi.
      6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate,
          New Delhi
      7. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I,P.
          Estate, New Delhi
      8. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, J,P. Estate, New
          Delhi
     9.        The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P.Estate,
               New Delhi
     10.       VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi,
               VyaparBhawan, New Delhi.
     11.       Guard File.
     12.       Website                                                                         ~
                                                                                             (A.K.SINGH)
                                                                           Dy. Secretary   VI (Finance)




                                                                                                           ..

 
 
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