(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I. P. ESTATE: NEW DELHI-110002
No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785 Dated the 20.09.2013
NOTIFICATION
No.F.3(16)/Fin.(Rev-I)/2013-14 . 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
National Capital Territory of Delhi, hereby, makes the following rules further to amend the
Delhi Value Added Tax Rules, 2005, namely:-
RULES
1. Short title and commencement.- (1) These rules may be called the Delhi Value Added
Tax (Third Amendment) Rules, 2013
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 3.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred
to as the principal Rules), for rule 3, the following shall be substituted, namely:-
"3. Works Contract
(1) In the case of turnover arising from the execution of a works contract,
the amount included in taxable turnover is the total consideration paid or
payable to the dealer under the contract and exclude
(i) the charges towards labour, services and other like charges; and
(ii) the charges towards cost of land, if any, in civil works
contracts,
subject to the dealer's maintaining proper records such as invoice, voucher,
challan or any other document evidencing payment of above referred charges
to the satisfaction of the Commissioner.
Explanation. The term "civil works contracts" for the purpose of this rule
shall include construction of building or complexes - residential or
commercial, bridges, flyovers, dams, barriers, canals, diversions, other works
of similar nature, and the collaboration agreements or joint development
agreements or similar other agreements/arrangements between the land-
owner(s) and the contractor(s)/builder(s)/ developers/ collaborators/ similar
other persons by whatever name called for construction of complex or
property.
Page 1 of 27
(1A) In case the civil works contract mentioned in sub-rule (1) are of the
nature wherein the agreement executed between the land owner(s) and
contractor(s) or similar other agreements/ arrangements is of the nature of
collaboration or joint development where the contractor(s) constructs the
building/units and consideration for the construction is given by the land
owner in the form of share in the land with or without additional money
exchange, the value of works contract carried out by the contractor(s) for the
land owner shall be highest of the following amounts:
(i) Actual value of construction, including profit, transferred by
the contractor to the land-owner in accordance with the books of
accounts maintained by the contractor.
(ii) Where proportionate land is transferred by the land-owner to
the contractor by executing a separate conveyance/sale deed, the
value stated in the deed for the purpose of payment of stamp duty as
reduced by consideration paid by the contractor to the land owner
through account payee cheque/ draft/ pay order/ electronic transfer, if
any.
(iii) On the basis of circle rate of proportionate area of land
transferred by the land-owner to the contractor in accordance with the
notification under Delhi (Prevention of Under Valuation of
Instruments) Rules, 2007 as amended from time to time (hereinafter
referred as "circle rates") prevailing at the time of execution of
agreement between them, as reduced by the consideration paid by
contractor to the land-owner through account payee cheque/draft/pay
order/electronic transfer, if any.
Provided that where separate circle rates for land and construction have
not been notified in respect of certain buildings or properties, then
circle rate for land and construction prevailing in that locality for other
buildings or properties, in respect of which separate circle rates have
been notified, shall be taken for the purpose of determination of value
under this sub-rule.
Provided further that the value of works contract under this sub-rule
shall not be less than the circle rate of construction applicable on the
date on which agreement between the land-owner and the contractor
for the construction of property was executed.
Explanations:-
1.- The term "contractor" for the purpose of this sub-rule shall include
the builders, developers, collaborators and similar other persons by
whatever name called.
2.- The taxable turnover in relation to contractor's share of
construction for activity carried on by him for the intended purchaser
shall be calculated separately as per sub rule (1) of this rule.
(1B) In case of works contract falling under sub-rule (1A), tax shall be payable
at the time of incorporation of goods in the execution of works contract by the
contractor.
Page 2 of 27
(2) For the purpose of sub-rule (1), the charges towards labour, services
and other like charges shall include-
(i) labour charges for execution of works;
(ii) charges for planning and architects fees;
(iii) charges for obtaining on hire or otherwise machinery and tools
used for the execution of the works contract;
(iv) cost of consumables such as water, electricity, fuel, etc. used in
the execution of the works contract, the property in which is not
transferred in the course of execution of a works contract;
(v) cost of establishment of the contractor including cost of
marketing, finance expenses and securities deposits to the extent it is
relatable to supply of labour and services;
(vi) other similar expenses relatable to supply of labour and
services;
(vii) profits earned by the contractor to the extent it is relatable to
supply of labour and services subject to furnishing of a profit and loss
account of the works sites:
PROVIDED that where amount of charges towards labour, services
and other like charges are not ascertainable from the books of accounts
of the dealer, the amount of such charges shall be calculated at the
percentages specified in the following table :-
TABLE: PERCENTAGES FOR WORKS CONTRACTS
Sl. Type of contract Labour, service and
No. other like charges are
percentage of total
value of the contract
1 Fabrication and installation of plant and Twenty five percent
machinery.
2 Fabrication and erection of structural works Fifteen percent
of iron and steel including fabrication, supply
and erection of iron trusses, purloins and the
like.
3 Fabrication and installation of cranes and hoists. Fifteen percent
4 Fabrication and installation of elevators (lifts) Fifteen percent
and escalators.
5 Fabrication and installation of rolling shutters Fifteen percent
and collapsible gates.
6 Civil works. Twenty five percent*
7 Installation of doors, doorframes, windows, Twenty percent
frames and grills.
8 Supply and fixing of tiles, slabs, stones and Twenty percent
sheets.
Page 3 of 27
Sl. Type of contract Labour, service and
No. other like charges are
percentage of total
value of the contract
9 Supply and installation of air conditioners and Fifteen percent
air coolers.
10 Supply and installation of air conditioning Fifteen percent
equipment including deep freezers, cold storage
plants, humidification plants and de-humidors.
11 Supply and fitting of electrical goods, supply Fifteen percent
and installation of electrical equipments
including transformers.
12 Supply and fixing of furniture and fixtures, Twenty percent
partitions including contracts for interior
decoration and false ceiling.
13 Construction of Railway coaches and wagons on Twenty percent
under carriages supplied by Railway.
14 Construction or mounting of bodies of motor Twenty percent
vehicle and construction of trailers.
15 Sanitary fitting for plumbing and drainage or Twenty five percent
sewerage.
16 Laying underground surface pipelines, cables or Thirty percent
conduits.
17 Dyeing and printing of textiles. Thirty percent
18 Supply and erection of weighing machines and Fifteen percent
weighbridges.
19 Painting, polishing and white washing. Thirty percent
20 Book-binding Fifty
Percent
21 Textile processing such as dying, fabrication, Fifty
tailoring, embroidery and other similar activities percent
where textile is supplied by the contractee
22 Electro plating, electro galvanizing, anodizing, Fifty
powder coating and other similar activities percent
Re-treading of old tyres Forty
23
Percent
24 All other contracts not specified from Sl. No. 1 Twenty percent
to 23 above.
* Twenty five percent of total value of the contract, excluding the cost of
land transferred, if any, as determined under this Rule.
Page 4 of 27
(3) For the purpose of sub-rule (1), the cost of land, if any, in a civil works
contract carried on by the builder for the intended purchaser, shall be
determined in the following manner:
(a) Where separate conveyance/sale deed of the land has been executed
between the builder and the intended purchaser, the consideration amount of
land stated in that deed;
(b) Where separate conveyance/sale deed of the land has not been
executed for transfer of land between the builder and the intended purchaser,
then the value of land in the value of composite works contract inclusive of
land may be arrived at on any of the following basis:-
(i) Where proportionate land is transferred by the land-owner to the builder
by executing a conveyance/sale deed: On the basis of rate of land arrived at
from such deed for the purpose of payment of stamp duty.
(ii) Where clause (i) is not applicable, on the basis of rate of land arrived
at by adding the amount paid by the builder through account payee
cheque/draft/pay order/electronic transfer to the land-owner towards the land
rights and value of construction transferred by the builder to the land-owner
determined as per sub-rule (1A).
To illustrate, land-owner and builder enter into an agreement, where builder
would build four units, which would be shared equally between them. In
addition, builder pays Rs.1 crore to the land owner. Total construction cost
for four flats is Rs.4 crores. Here, builder transfers the value of construction
worth Rs. 2 crores [Rs.4 crores divided by two, since 50% share in the
construction is transferred to the land-owner]. In this case, value of land
transferred by the land-owner is: Rs.1 crore + Rs.2 crores = Rs.3 crores; and
total value of land transferred by the builder to the intended purchasers for
his share of the land shall also be Rs.3 crores (Rs. 1.5 crs. per flat if there are
two intended purchasers).
(iii) In all other cases where clauses (i) and (ii) are not applicable, the value
of land shall be determined on the basis of notified circle rates of land
prevailing at the time of execution of agreement between the builder and the
intended purchaser.
Provided that where separate circle rates for land and construction have not
been notified in respect of certain properties, then circle rate for land and
construction prevailing in that locality for other properties in respect of which
separate circle rates have been notified, shall be taken for the purpose of
determination of value under this sub-rule.
Provided further that where land has been valued at circle rate and the value of
conveyance/sale deed with the intended purchaser exceeds the circle rate, then
the difference between the two shall be proportionately divided between the
value of land and the works contract (comprising material and services).
For example, in case of composite works contract, circle rate of land is Rs.2
crore and circle rate of construction is Rs.1 crore respectively, and the
consolidated value of sale deed (inclusive of land and cost of construction) is
Rs.3.60 crores. Difference of Rs.0.60 crore shall be divided in the ratio of 2:1;
and thus, value of land for the purpose of this sub-rule shall be Rs.2.40 crores.
Page 5 of 27
Explanation 1: The term "Builder" for the purpose of this sub-rule means the
person who undertakes the construction of property, either as owner of the
land or under an agreement of power of attorney with the land owner or under
some other arrangement, and transfers the property to some other person
before completion of construction for a consideration, which may be received
by the builder either as a composite sum or under separate agreements for land
and construction. The term "builder" shall also include the land-owner(s) who
transfers the property to the intended purchaser before completion of
construction.
Explanation 2: The term "intended purchaser" for the purpose of this sub-rule
means the person who agrees to buy the property before completion of
construction and pays the consideration, in full or part, before such
completion.
Explanation 3: For the purpose of this sub-rule, construction shall be deemed
to be completed at the time of issuance of completion certificate by the
competent authority, or at the time and in the manner notified by the
Government for this purpose.
(c) In the case of works contract of civil nature where the payment of
charges towards the cost of land, if any, is not ascertainable in accordance
with the preceding clauses of this sub-rule, the amount of such charges shall
be calculated @ 30% of the total value of the contract except in the case of
construction of commercial buildings or complexes where it shall be
calculated @ 50% of the total value of the contract.
(d) In the case of works contract of civil nature where only a part of the
total constructed area is being transferred, the charges towards the cost of land
shall be calculated on a pro-rata basis through the following formula:
Proportionate super area X Value of land as determined in this sub-rule
Total plot area X Floor Area Ratio
Explanation1.- Proportionate super area for the purpose of this clause means
the covered area booked for transfer and the proportionate common
constructed area attributable to it.
Explanation 2.- Floor Area Ratio = Total constructed area/ Total plot Area
(4) In the case of works contract of civil nature where only a part of total
constructed area is being transferred, the deduction towards labour, services
and other like charges mentioned in sub-rule (2) and input tax credit under
section 9 shall be calculated on a pro-rata basis.
Page 6 of 27
(5) Where an agreement is executed by the builder with the intended
purchaser before completion of construction as referred in sub-rule (3),
(i) total value of agreement, as reduced by cost of land, and
amount of labour, services and like charges, determined in accordance
with this Rule, shall be deemed to be taxable turnover of sale;
(ii) tax shall be payable at the time of receipt of consideration, in
whatever form or manner, from the intended purchaser in relation to (i)
above;
(iii) the builder shall be eligible to deduct labour, services, other like
charges in relation to (i) above in the tax period when output tax
becomes payable; and
(iv) the builder may claim input tax credit under section 9 in relation to
turnover of sale stated in (i) above in that tax period on the basis of
separate books of accounts maintained for that property."
3. Insertion of new rule 44A.- In the principal Rules, after rule 44, the following shall
be inserted, namely:-
"44A. A retail invoice issued under sub-section (4) of Section 50 of the Act by a dealer,
who has elected to pay tax under section 16 of the Act (including schemes notified there
under), besides, containing particulars specified in sub-section (5) of the said section,
shall also contain the words `Composition Dealer (Not eligible to charge VAT on Bill
Amount)' at the top of the invoice.".
4. Amendment of rule 22.- In the principal Rules, in rule 22, for sub-rule (2), the
following shall be substituted, namely.-
(2) "A person required to pay security under sub-section 4 of section 60 for de-sealing or
release of any premises including the office, shop, godown, box, locker, safe, almirah or
other receptacle, shall furnish security of a sum equal to one per cent of the maximum of
GTO of last three years or a sum equal to five lakh rupees, whichever is higher.".
5. Amendment of rule 23.- In the principal Rules, in rule 23, after sub-rule (2), the
following shall be inserted, namely.-
"(2A) The security required to be furnished by a person under sub-section 4 of section
60, shall be, at least 50% in the form of security specified at sl. no.1 of the `Table
Forms of Security' below and balance may be in any of the forms of security specified in
the said table.".
Page 7 of 27
6. Insertion of rule 67A.- In the principal Rules, after rule 67, the following shall be
inserted, namely.-
"67A Power to prescribe Acknowledgement
The Commissioner may prescribe an Acknowledgment for applications/returns filed by
the dealer online, in lieu of hard copy of such applications/returns.".
7. Amendment in Form DVAT-16
In the principal Rules, in forms appended thereto, for Form DVAT-16, the following
shall be substituted, namely:-
" Original/Revised
If revised Ward No. ____
Department of Trade & Taxes (i) Date of filing
Refund Claimed? Government of NCT of Delhi original return ______
Yes (ii) Acknowledgement
No Receipt No. _________
Form DVAT 16 (iii) Date of discovery of
[See Rule 28 and 29] mistake or error ________
Delhi Value Added Tax Return
Specify the reasons for revision
R1 Tax From / / T / /
Period o
Dd mm yy dd mm yy
R2.1 TIN
R2.2 Full Name of
Dealer
R2.3 Address of Principal
Place of Business
R2.4 Mobile No.
R3 Description of top items you deal Sl. Commodity Description of Tax Tax
in No. Code Goods Rate contribution
(In order of volume of sales for the tax 1
period or till the aggregate of sale 2
volume reaches at least 80% - 1- 3
highest volume to 5-lowest volume) 4
5
R4 Turnover details
R4.1 Gross Turnover
R4.2 Central Turnover
R4.3 Local Turnover
R5 Computation of output tax Turnover (Rs.) Output tax (Rs.)
R5.1 Goods taxable at 1%
R5.2 Goods taxable at 5%
R5.3 Goods taxable at 12.5%
R5.4 Goods taxable at 20%
R5.5Works contract taxable at 5%
R5.6 Works contract taxable at 12.5%
R5.7 Exempted Sales (Tax Free)
R5.8 Charges towards labour, services and
other like charges
R5.9 Charges towards cost of land, if any, in civil
works contracts
R5.10 Sale of Diesel & Petrol as have suffered
tax in the hands of various Oil Marketing
Companies in Delhi.
R5.11 Sales within Delhi against Form `H'
R5.12 Output Tax before adjustments Sub Total
Total A2
from
Page 8 of 27 Annexure
R5.13 Adjustments to output tax (Complete Annexure and enter Total A2 here)
R5.14 Total Output Tax
(R5.12 + R5.13)
R6 Turnover of Purchases in Delhi (excluding Purchases (Rs.) Tax Credits (Rs.)
tax) & tax credits
R6.1 Capital goods
R6.2 Other goods
R6.2(1) Goods taxable at 1%
R6.2(2)Goods taxable at 5%
R6.2(3) Goods taxable at 12.5%
R6.2(4) Goods taxable at 20%
R6.2(5) Works contract taxable at 5%
R6.2(6) Works contract taxable at 12.5%
R6.3 Local purchases not eligible for credit
of Input Tax
R6.3(1) Purchase from Unregistered dealers
R6.3(2) Purchases from Composition dealers
R6.3(3) Purchase of Non creditable goods
(Schedule-VII)
R6.3(4) Purchase of Tax Free Goods
(Exempted)
R6.3(5) Purchases of labour and services
related to works contract
R6.3(6) Purchases against tax invoices not
eligible for ITC
R6.3(7) Purchase of goods against retail
invoices
R6.3(8) Purchase of Diesel & Petrol taxable in
the hands of various Oil Marketing Companies in
Delhi
R6.3(9) Purchases from Delhi dealers against
Form `H'
R6.3(10) Purchase of Capital Goods (Used for
manufacturing of non-creditable goods)
R6.4 Tax credit before adjustments Sub Total Total A4 from
Annexure
R6.5 Adjustments to tax credits (Complete Annexure and enter Total A4 here)
R6.6 Total Tax Credits (R6.4 + R6.5))
R7.1 Net Tax (R5.14) (R6.6)
R7.2 Interest @ 15% if payable (B)
R7.3 Penalty, if payable (C)
R7.4 Tax deducted at source (attach TDS certificates (downloaded from
website) with Form DVAT 56)
Sl. Form DVAT-43 ID Date Amount
No. No.
R7.5 Tax credit carried forward from previous tax period
R7.6 Adjustment of excess balance under CST towards DVAT liability
R7.7 Balance payable [(R7.1+R7.2+R7.3) (R7.4+R7.5 +R7.6)]
R7.8 Amount deposited by the dealer (attach proof of payment with Form DVAT-
56)
S.No. Date of deposit Challan Name of Bank and Branch Amount (Rs.)
No.
R8 Net Balance* (R7.7-R7.8)
* The net balance should not be positive as the amount due has to be deposited before filing the return.
IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R9 Balance brought forward from line R8 (Positive value of R 8)
R9.1 Adjusted against liability under Central Sales Tax
R9.2 Refund Claimed
R9.3 Balance carried forward to next tax period
Page 9 of 27
IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX (Also fill Annexure-2E)
R10 Details of Bank Account
R10.1 Account No.
R10.2 Account type (Saving/Current etc.)
R10.3 MICR No.
R10.4
(a) Name of Bank
(b) Branch Name
R11 Inter-state trade and exports/ imports Inter-state Sales/Exports Inter-state Purchases /
Imports
R11.1 Against C Forms (Other than Capital Goods)
R11.2 Against C+E1/E2 Forms
R11.3 Inward/outward Stock Transfer ( Branch)
against F Forms
R11.4 Inward/outward Stock Transfer (Consignment)
against F Forms
R11.5 Own goods received/transferred after job work
against F Forms
R11.6 Other dealers goods received/returned after job
work against F Forms
R11.7 Against H Forms (other than Delhi dealers)
R11.8 Against I Forms
R11.9 Against J Forms
R11.10 Exports to / Imports from outside India
R11.11 Sale of Exempted Goods (Schedule I)
R11.12 High Sea Sales/Purchases
R11.13 Sale/Purchases without Forms
R11.14 Capital goods purchased against C Form
R11.15 Total
R12 Verification
I/We __________________________________________ 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 there from.
Signature of Authorised Signatory _____________________________________________________________
Full Name (first name, middle, surname) _____________________________________________________________
Designation/Status _____________________________________________________________
Place
Date
Day Month Year
Instructions for filling Return Form:
1. Please complete all the applicable fields in the Form.
2. The fields, which are not applicable, may be left blank.
3. Return should be filed electronically, on the departmental website, within the stipulated period as prescribed
under rule 28 of the DVAT Rules.
4. Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 OR
(ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to this
Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter. However,
sale detail of goods sold to Embassies/Organizations specified in Sixth Schedule should be reported invoice
wise in case opted for Form DVAT-30 & 31 or Embassies/Organizations wise, if opted for Annexure 2A & 2B,
as the case may be.
5. In case of refund, the information in Annexure -2E appended to this Form should be furnished electronically,
on departmental website, at the time of filing online return.
st
6. All dealers to file tax rate wise details of closing stock in hand as on 31 March, with the second quarter
return of the following year, in Annexure 1D
7. Transmit the information relating to issue of debit/credit note in Annexure 2C & 2D.
Page 10 of 27
Annexure -1
(To be furnished with the return where adjustments in Output Tax or Tax Credits are made)
A1 Adjustments to Output Tax
Nature of Adjustment Rate of tax Increase in Decrease in Increase in Output Tax Decrease in Output Tax
(1,5,12.5, Turnover/ Turnover/ (A) (B)
20 ) % amount amount
involved involved
A1.1 Sale cancelled [Section
8(1) (a)]
A1.2 Nature of sale
changed [Section 8(1) (b)]
A1.3 Change in agreed
consideration [Section 8(1) (c
)]
A1.4 Goods sold returned
[Section 8(1)(d)]
A1.5 Bad debts written off
[Section 8(1) (e) and Rule
7A]
A1.6 Bad debts recovered
[Rule 7A(3)]
A1.7 Tax payable on goods
held on date of cancellation
of registration (Section 23)
A1.8 Other adjustments , if
any (specify)
Total
A2 Total net increase / (decrease) in Output Tax (A-B)
A3 Adjustments to Tax Credits
Nature of Adjustment Rate of tax Increase in Decrease in Increase in Tax Decrease in Tax
(1,5,12.5, Turnover/ Turnover/ Credit Credit
20 ) % amount Amount involved (C) (D)
involved
A3.1 Reduction in Input Tax Credit
due to sale of goods at price lower
than the purchase price [Section
10(5)]
A3.2 Receipt of debit notes from the
seller [Section 10(1)]
A3.3 Receipt of credit notes from
seller [Section 10(1)]
A3.4 Goods purchased returned or
rejected [Section 10(1)]
A3.5 Change in use of goods, for
purposes other than for which credit
is allowed [Section 10(2)(a)]
A3.6 Change in use of goods for
purposes for which credit is allowed
[Section 10(2)(b)
A3.7 Tax credit disallowed in respect
of stock transfer out of Delhi [Section
10(3)]
A3.8 Tax credit for Transitional stock
held on 1st April 2005 (Section 14)
A3.9 Tax credit for purchase of
Second-hand goods (Section 15)
A3.10 Tax credit for goods held on
the date of withdrawal from
Composition Scheme [Section 16]
A3.11 Tax credit for trading stock and
raw materials held at the time of
registration (Section 20)
A3.12 Tax credit disallowed for
goods lost or destroyed (Rule 7)
A3.13 Tax credit adjustment on sale
or stock transfer of capital goods
[Section9(9)(a)]
A3.14 Second or Third installment of
balance tax credit on capital goods.
[Section 9(9)(a)]
A3.15 Second, Third or Fourth
installment of balance tax credit on
Page 11 of 27
right to use goods. [Section 9(11)]
A3.16 Other adjustments, if any
(specify)
Total
A4 Total net increase / (decrease) in Tax Credits (C-D)
Annexure IA
Additional details to be filled by works contract dealers
W.1 Value of works contract billed during the tax period.
W.2 Value of works contract payments received during the tax period.
W.3 Gross Turnover (without claiming any deduction)
W.4 Details of Deductions:
W.4(1) Amount of Labour & services claimed as per rule 3
(i) Amount On actual basis
(ii) Amount On %age basis
W.4(2) Whether any amount of sale or purchase in the course of Inter State Trade
deducted from turnover? If Yes, specify the amount.
W.4(3) Whether any amount of sub-contractors payments deducted from GTO? If Yes,
specify the amount.
W.4(4) TDS deducted from sub-contractor
W.4(5) Any other deductions
Annexure 1B
Additional details from right to use dealers
Total Details of assets Total Details of Turnover Remarks
value of purchased locally value of (if any)
assets as during last four years assets
per last against which ITC purchase Taxable turn over Rate Tax Rate
year's claimed in the current d/transfe under DVAT of tax able of tax
audited tax period rred turn
balance against over
sheet Descrip Valu ITC C or F und
tion of e claime er
Asset d
Form
(pleas during Cent
e the ral
specify current Act
)*
tax
period
1 2 3 4 5 6 7 8 9 10
* Car, Buses, Helicopter, Generators, Motors, Air Conditioners, Coolers, Hospital Equipment, Earthmoving Equipment,
Tents, ATMs, Computers, Manufacturing Machines, Public Addressing System, Projectors, Others (Please Specify)
Annexure 1C
Additional Information relating to sale against Form H to Delhi dealers
As on date, total tax liability on account of non-submission of `H' Form(s) for penultimate exports
made to exporter(s) in Delhi, pertaining to previous tax periods, as per details below:
Quarter Sale Amount Applicable Rate of Tax Tax Amount
Page 12 of 27
Detail of `H' Forms pertaining to previous tax period to be filed along with DVAT-56:
Quarter Sale Amount Applicable Rate of Tax Tax Amount
Annexure 1 D
Tax rate wise details of Stock in hand as on 31st March ____ (Year)
(to be filled with 2nd quarter return)
Rate Amount
0%
1%
5%
12.5%
20%
Total
Annexure 2A
(See instruction 6)
SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER REGISTER
(Quarter wise)
(To be filed along with return)
TIN: Name of the
Dealer:
Purchase for the Tax Period: From _______ to _______
Summary of Purchase (As per DVAT-30)
(All amounts in Rupees)
Sr. No. Quarter & Seller's TIN Seller's Name Rate of Tax under DVAT Act
Year (for all columns)
1 2 3 4 5
Inter-State Purchase/Stock Transfer/Import not eligible for credit of input tax
Import High Capital Goods (Other Purchase Purchases Inward Inward Stock Own Other dealers
from Sea Goods than capital against H- without Stock Transfer goods goods received
Outside Purchas purchased goods) Form (other Forms Transfer (Consignment receiv for job work
India e against C- purchased than Delhi (Branch) ) against F- ed against F-Form
Forms against C-Form dealers) against F- Form back
s Form after
job
work
again
st F-
Form
6 7 8 9 10 11 12 13 14 15
Page 13 of 27
Local Purchases not eligible for credit of input tax
Purchase Purchases Purchase Purchas Purchase Purchase Purchase of Purchase of Purchase Purchase of
From from of Non- e of Tax of labour against tax Goods Petrol & from Delhi Capital Goods
Unregistere Compositio creditable free & invoices not against Diesel from dealers (Used for
d dealer n Dealer goods(Sc goods services eligible for ITC retail Oil Marketing against Form- manufacturin
hedule- related * invoices Companies in H g of non-
VII) to Works Delhi creditable
Contract goods)
16 17 18 19 20 21 22 23 24 25
Local Purchases eligible to credit of input tax
Capital Goods Others (Goods) Others (Works Contract)
Purchase Amount Input Tax Purchase Amount Input Tax Purchase Amount Input Tax Paid
(excluding VAT) Paid (excluding VAT) Paid (excluding VAT)
26 27 28 29 30 31
Note: - Data in respect of unregistered dealers may be consolidated tax rate wise for each
Quarter.
* will include purchase of DEPB (for self-consumption), consumables goods & raw material
used for manufacturing of tax free goods in Column No.21.
Signature of Dealer /
Authorized Signatory
Annexure 2B
(See instruction 6)
SUMMARY OF SALE / OUTWARD BRANCH TRANSFER REGISTER
(Quarter wise)
(To be filed along with return)
TIN: Name of the Dealer:
Address: Sale for the Tax Period: From ___ to _____
Summary of Sales (As per DVAT-31)
(All amounts in Rupees)
Sr No. Quarter & Year Buyer's TIN / Buyer/Embassy/Organisation Tax Rate (DVAT)
Embassy/Organisation Name (for all columns)
Regn. No.
1 2 3 4 5
Turnover of Inter-State Sale/Stock Transfer / Export (Deductions)
Expor Hig Own Other Stock Stock Sale Sale Sale Sale Sale Sale Sale
t h goods dealers' transfer transfer against agains agains against of s s of
Sea transferre goods (Branch (Consignme H-Form t I- t J- C+E- Exe cover Good
ed s
Sale d for Job returned ) nt) against Form Form I/E-II mpte
unde Outsi
Work after Job against F- Form d r de
against F- work F- Form Goo provi Delhi
Form against F- ds so to (Sec.
Form [Sch. [Sec. 4)
I] 9(1)]
Read
with
Sec.
8(4)]
6 7 8 9 10 11 12 13 14 15 16 17 18
Page 14 of 27
Turnover of Inter-State Sale (Taxable) Turnover of Local Sale
Rate of Sale against Capital Sale Tax Turnove Turno Out Charges Charges Sale Sale of
Tax C-Form Goods sold witho (CST r ver put towards towards agai Petrol/Di
(CST) excluding sale against C- ut ) (Goods) (WC) Tax labour, cost of nst esel
of capital Forms forms (excludi (exclu services land, if H- suffered
assets ng ding For tax on
VAT) VAT
and other any, in m to full sale
like civil Delh price at
charges, works i OMC
in civil contracts deal level
works ers
contracts
19 20 21 22 23 24 25 26 27 28 29 30
Note:- Data in respect of unregistered dealers may be consolidated tax rate wise for each
Quarter. Data of Embassies/Organisations listed in Sixth Schedule shall be provided entity
wise.
Signature of Dealer /
Authorized Signatory
Annexure 2C
[See Rule 42]
DETAILS OF DEBIT/CREDIT NOTES RELATED TO LOCAL PURCHASE
(INCLUDING GOODS RETURNED / CANCELLED etc.)
(To be filed along with return)
Tax Period : --------------- To ---------------
TIN - Name -
Sr No. Seller's TIN Seller's Name Receipt of Credit Notes Receipt of Debit Notes
(Decrease) (Increase)
Turnover Tax (ITC) Turnover Tax (ITC)
1 2 3 4 5 6 7
Total
Note Seller-wise Credit / Debit notes (bulk /invoice wise) details are to be filled. The date of issue
of Credit/Debit notes must fall in the quarter under report.
Annexure 2D
[See Rule 42]
DETAILS OF DEBIT/CREDIT NOTES RELATED TO LOCAL SALE
(INCLUDING GOODS RETURNED / CANCELLED etc.)
(To be filed along with return)
Tax Period : --------------- To ---------------
Page 15 of 27
TIN - Name -
Sr No. Buyer's TIN Buyer's Name Issue of Credit Notes Issue of Debit Notes
(Decrease) (Increase)
Turnover Tax Turnover Tax
1 2 3 4 5 6 7
Total
Note 1. Buyer-wise Credit / Debit notes (bulk /invoice wise) details are to be filled. The date of
issue of Credit/Debit notes must fall in the quarter under report.
2. Word `Ún-regd.' may be mentioned for Un-registered dealers / Customers in Col. 2.
Annexure 2E
(TO BE FILLED, IN CASE OF REFUND CLAIM)
SI. CLAIMANTS INPUT
No.
1. a) Details of demand/ Period Outstanding
outstanding dues Amount
pending against the DST DVA CST
dealer under the Act T Act
DVAT Act and/or CST Act
Act. 1.
2.
3.
b) Please furnish Objection Outsta Period to Whether DVAT High Supre
No./Appeal No. nding which stay Appell Court me
details of objections/ ate Court
(whichever is deman demand granted
appeal filed, if any applicable) d pertains
Tribun
al
2. (a) Date of
Enforcement Survey,
if any
(b) Any notice in
DVAT-37 issued for dd/mm/yyyy
audit, special audit
during the tax period.
3. a) Whether all
requisite statutory
forms filed.
Yes No
b) Are you willing to Yes No
wait for refund till all
statutory Forms are
Page 16 of 27
received?
Yes No
c) Are you willing to
surrender
proportionate refund
against statutory
form yet to be
received?
"
8. Amendment in Form DVAT-17
In the principal Rules, in forms appended thereto, for Form DVAT-17, the following
shall be substituted, namely:-
" Department of Trade and Taxes
Government of NCT of Delhi
Form DVAT 17
[See Rule 28]
Composition Tax Return Form under the Delhi Value Added Tax
Act, 2004
R1 Tax Period From / / To / /
dd mm yy dd mm yy
R2.1 TIN
R2.2 Full Name of Dealer
R2.3 Address
R2.4 Mobile No.
PART A For Composition Dealers other than Works Contractors
R3 Description of top categories of goods dealt Sl. No. Description Commodity
in (In order of volume of turnover for the tax of Goods Code
period 1-highest volume to 3-lowest volume) 1
2
3
R4 Gross turnover
R5 Computation of composition/output Turnover Composition/output tax
tax (Rs.) (Rs.)
R5.1 Composition at 0.1%
R5.2 Composition at 1%
R5.3 composition / output Tax
Sub Total (R5.1+ R5.2)
R5.4 Balance carried forward from previous tax period
R5.5 Net Tax [R5.3 R5.4]
R5.6 Interest, if payable
R5.7 Penalty, if payable
R5.8 Balance Payable (R5.5 + R5.6 + R5.7)
R5.9 Less : Amount deposited by the dealer (attach proof of
payment with Form DVAT-56)
S. No. Date of deposit Challan No. Name of Bank Amount
and Branch
Page 17 of 27
R6 Net Balance* (R 5.8- R 5.9)
* The net balance should not be positive as the amount due has to be deposited before filing the return.
IF THE NET BALANCE ON LINE R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R7 Balance brought forward from line R6 (Positive Value of R6)
R7.1 Refund Claimed
R7.2 Balance carried forward to next tax period
IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX
R8 Details of Bank Account
R8.1 Account No.
R8.2 Account type
(Saving/Current etc.)
R8.3 MICR No.
R8.4
(a) Name of Bank
(b) Branch Name
R 9 Turnover of purchases in Delhi
(Rs.)
R 9.1 Goods purchased from
Composition Dealers @ 0.1%
R 9.2 Goods purchased from
Composition Dealers @ 1%
R 9.3 Goods taxable @ 1%
R 9.4 Goods taxable @ 5%
R 9.5 Goods taxable @ 12.5%
R 9.6 Goods taxable @ 20%
R 9.7 Exempted purchases
R 9.8 Purchases from un-
registered dealers
R 10 Verification
I/We __________________________________________ 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 there from.
Signature of Authorised Signatory ______________________________________________________
Full Name (first name, middle, surname) _____________________________________________________
______________________________________________________
Designation/Status
Place
Date
Day Month Year
PART B For Works Contractors u/s 16(12)
R1 Tax From / / T / /
Period o
dd mm yy dd mm yy
R2.1 TIN
R2.2 Full Name of
Dealer
R2.3 Address
R2.4 Mobile No.
R3 Description of top categories of Sl. Description of Composition
works contract you deal in having No. Composition Tax Rate
different composition rates or till the Scheme
Page 18 of 27
aggregate of sale volume reaches at 1
least 80%
(In order of volume of turnover for the
tax period1-highest volume to 3- 2
lowest volume)
3
R4 Gross turnover
R5 Computation of composition /output Turnover (Rs.) Composition/output tax
tax (Rs.)
R5.1 Composition at 1%
R5.2 Composition at 2 %
R5.3 Composition at 2.5 %
R5.4 Composition at 3 %
R5.5 Composition at 6 %
R5.6 Goods Taxable at 5% (sale of
scrap/capital assets etc).
R5.7 Goods Taxable at 12.5% (sale of
scrap/capital assets etc).
R5.8 composition / output Tax
Sub Total (R5.1 to R5.7)
R5.9 Amount of tax computed on the turnover mentioned in CC-01, at the
lesser of the composition rates opted by the contractor or the sub-
contractor.
R5.10 Balance carried forward from previous tax period
R5.11 Less : Tax deducted at source (attach TDS certificates
(downloaded from website) with Form DVAT 56)
Sl. Form DVAT-43 ID Date Amount
No. No.
R5.12 Net Tax [R5.8 (R5.9 + R5.10+R5.11)]
R5.13 Interest, if payable
R5.14 Penalty, if payable
R5.15 Balance Payable (R5.12 + R5.13 + R5.14)
R5.16 Less : Amount deposited by the dealer (attach proof of
payment with Form DVAT-56)
S.No Date of Challan Name of Bank and Amount
. deposit No. Branch
R6 Net Balance* (R5.15- R5.16)
* The net balance should not be positive as the amount due has to be deposited before filing the return.
IF THE NET BALANCE ON LINE R6 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R7 Balance brought forward from line R6 (Positive Value of R6)
R7.1 Refund Claimed
R7.2 Balance carried forward to next tax period
IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX
R8 Details of Bank Account
R8.1 Account No.
Page 19 of 27
R8.2 Account type (Saving/Current etc.)
R8.3 MICR No.
R8.4
(a) Name of Bank
(b) Branch Name
R9 Turnover of purchases in Delhi (Rs.)
R9.1 Goods taxable at 1%
R9.2 Goods taxable at 5%
R9.3 Goods taxable at 12.5%
R9.4 Goods taxable at 20%
R9.5 Works contract taxable at 5%
R9.6 Works contract taxable at 12.5%
R9.7 Exempted purchases
R9.8 Purchases from un-registered dealers
R10 Inter-state purchases/Stock Transfer (Rs.)I
R10.1 Against `C' forms
R10.2 Inward stock transfer against `F' forms
R10.3 Imports from outside India
R10.4 others(not supported by forms)
R11 Verification
I/We __________________________________________ 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 there from.
Signature of Authorised Signatory ______________________________________________________
Full Name (first name, middle, surname) _____________________________________________________
______________________________________________________
Designation/Status
Place
Date
Day Month Year
Instructions for online Return filling
1. Please complete all the applicable fields in the Form.
2. The fields, which are not applicable, may be left blank.
3. Return should be filed electronically, on the departmental website, within the stipulated period as
prescribed under rule 28 of the DVAT Rules
4. Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31
OR (ii) quarter wise and dealer wise summary of purchase and sales in Annexure-2A & 2B appended to
this Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter.
5. In case of refund, the information in Annexure E appended to this Form should be furnished
electronically, on departmental website, at the time of filing online return.
Annexure 2A
(See instruction 4)
SUMMARY OF PURCHASE / INWARD BRANCH TRANSFER
REGISTER
(Quarter wise)
(To be filed along with return)
TIN: Name of the Dealer:
Address: Purchase for the tax period: From ___ to __
Summary of Purchase (As per DVAT-30)
(All amounts in Rupees)
Page 20 of 27
S.No. Quarter & Seller's Seller's Rate of Tax under DVAT Act and
Year TIN Name applicable rate of composition if
works executed through sub-
contractor.
1 2 3 4 5
Turnover of Purchases in Delhi
Purchases against Exempted Purchases Works contract Total
tax invoice/retail goods from executed by sub- Purchases
invoice Unregistered contractor including
Dealer Tax
Sub Sub
contractor contractor
s under s paying
compositio tax as per
n scheme Section 3
(CC 01) of the Act
6 7 8 9(a) 9(b) 10
Inter State Purchases/Stock Transfer
Purchase Inward Stock Import from Others (not Total (including tax)
s against Transfer Outside India supported by
`C' Form against ` F' forms)
Form
11 12 13 14 15
Note:- Data in respect of unregistered dealers may be consolidated tax rate
wise for each quarter.
Signature of Dealer /
Authorized Signatory
Annexure 2B
(See instruction 4)
SUMMARY OF SALE REGISTER
(Quarter wise)
(To be filed along with return)
TIN: Name of the Dealer:
Address: Sale for the tax period: From ____ to ____
Summary of Sales (As per DVAT-31)
(All amounts in Rupees)
Details of Composition Transaction / Works Contract Executed
S. Quarter Buyer's Buyer's Category of Rate of Turno Comp Form Date
No. & Year TIN Name Contract (if Composition ver ositio DVAT
applicable) n Tax 43 ID
No.
1 2 3 4 5 6 7 8 9 10
Page 21 of 27
Local Sale of Scrap/Capital Goods etc.(See sl. no.9 of modalities of composition scheme)
Sale Price Rate of Tax Output Tax
(Excluding VAT)
11 12 13
Signature of Dealer/
Authorised Signatory
"
9. Amendment of Form DVAT 30.- In the principal Rules, in forms appended thereto, for
Form DVAT 30, the following shall be substituted, namely:-
Department of Value Added Tax
Government of NCT of Delhi
Form DVAT 30
[See Rule 42]
Specimen of Purchase / inward Branch transfer Register
Registration Number :______________________________
Name of dealer : ______________________________
Address : ______________________________
______________________________
Purchases for the tax period
From(dd/mm/yy)__________To(dd/mm/yy) _________
Method of accounting: Cash / Accrual
Details of Purchases
(All amounts in Rupees)
Date of Invoice Seller's TIN Seller's Name Rate of Tax under DVAT Act
Purcha No./Delive (for all columns)
se ry Note
1 2 3 4 5
Inter-State Purchase/Stock Transfer/Import not eligible for credit of input tax
Import High Capital Goods (Other Purchase Purchases Inward Inward Stock Own Other dealers
from Sea Goods than capital against H- without Stock Transfer goods goods received
Outside Purchas purchased goods) Form (other Forms Transfer (Consignment receiv for job work
India e against C- purchased than Delhi (Branch) ) against F- ed against F-Form
Forms against C-Form dealers) against F- Form back
s Form after
job
work
again
st F-
Form
6 7 8 9 10 11 12 13 14 15
Page 22 of 27
Local Purchases not eligible for credit of input tax
Purchase Purchases Purchase Purchas Purchase Purchase Purchase of Purchase of Purchase Purchase of
From from of Non- e of Tax of labour against tax Goods Petrol & from Delhi Capital Goods
Unregistere Compositio creditable free & invoices not against Diesel from dealers (Used for
d dealer n Dealer goods(Sc goods services eligible for ITC retail Oil Marketing against Form- manufacturin
hedule- related * invoices Companies in H g of non-
VII) to Works Delhi creditable
Contract goods)
16 17 18 19 20 21 22 23 24 25
Local Purchases eligible to credit of input tax
Capital Goods Others (Goods) Others (Works Contract)
Purchase Amount Input Tax Purchase Amount Input Tax Purchase Amount Input Tax Paid
(excluding VAT) Paid (excluding VAT) Paid (excluding VAT)
26 27 28 29 30 31
Note: - Data in respect of unregistered dealers may be consolidated tax rate wise for each
Quarter.
* will include purchase of DEPB (for self-consumption), consumables goods & raw material
used for manufacturing of tax free goods in Column No.21.
Signature of Dealer /
Authorized Signatory
10. Amendment of DVAT-30A - In the principal Rules, in forms appended thereto, for the
Form DVAT 30A, the following shall be substituted, namely:-
"Department of Value Added Tax
Government of NCT of Delhi
Form DVAT-30A
[See Rule 42]
Specimen of Debit/Credit Notes related to Local Purchases Register
Registration Number :_____________________
Name of dealer : _____________________
Address : _____________________
_____________________
Tax period : From(dd/mm/yy)_____To(dd/mm/yy) ______
Method of accounting: Cash/Accrual
Page 23 of 27
Details of Debit/Credit Notes related to purchases
Date of Seller's Seller's Debit / Date of relevant Amount of Increase Increase
issue of TIN Name Credit Tax Debit/ Credit in ITC in ITC
Debit/ Note / Invoice/Retail Note/ Voucher (Debit (Credit
Credit Voucher Invoice affected Note) Note)
Note/ Number by
Voucher the credit/
debit note
1 2 3 4 5 6 7 8
Signature of Dealer/
Authorised Signatory"
11. Amendment of Form DVAT 31.- In the principal Rules, in forms appended thereto, for
Form DVAT 31, the following shall be substituted, namely:-
"Department of Value Added Tax
Government of NCT of Delhi
Form DVAT 31
[See Rule 42]
Specimen of Sales / outward Branch Transfer Register
Registration Number:___________________________________
Name of dealer : ____________________________________
Address : ____________________________________
____________________________________
Sales for the tax period
From (dd/mm/yy) _________To (dd/mm/yy) ___________
Method of accounting: Cash / Accrual
Details of Sales
(All amounts in Rupees)
Date of Invoice Buyer's TIN / Buyer/Embassy/Organisation Tax Rate (DVAT)
Sale/Transfer No./Delivery Note Embassy/Organisation Name (for all columns)
No. Regn. No.
1 2 3 4 5
Page 24 of 27
Turnover of Inter-State Sale/Stock Transfer / Export (Deductions)
Expor Hig Own Other Stock Stock Sale Sale Sale Sale Sale Sale Sale
t h goods dealers' transfer transfer against agains agains against of s s of
Sea transferre goods (Branch (Consignme H-Form t I- t J- C+E- Exe cover Good
ed s
Sale d for Job returned ) nt) against Form Form I/E-II mpte
unde Outsi
Work after Job against F- Form d r de
against F- work F- Form Goo provi Delhi
Form against F- ds so to (Sec.
Form [Sch. [Sec. 4)
I] 9(1)]
Read
with
Sec.
8(4)]
6 7 8 9 10 11 12 13 14 15 16 17 18
Turnover of Inter-State Sale (Taxable) Turnover of Local Sale
Rate of Sale against Capital Sale Tax Turnove Turno Out Charges Charges Sale Sale of
Tax C-Form Goods sold witho (CST r ver put towards towards agai Petrol/Di
(CST) excluding sale against C- ut ) (Goods) (WC) Tax labour, cost of nst esel
of capital Forms forms (excludi (exclu services land, if H- suffered
assets ng ding For tax on
VAT) VAT
and other any, in m to full sale
like civil Delh price at
charges, works i OMC
in civil contracts deal level
works ers
contracts
19 20 21 22 23 24 25 26 27 28 29 30
Signature of Dealer /
Authorized Signatory"
12. Amendment of DVAT-31A - In the principal Rules, in forms appended thereto, for
the Form DVAT 31A, the following shall be substituted, namely:-
"Department of Value Added Tax
Government of NCT of Delhi
Form DVAT-31A
[See Rule 42]
Specimen of Debit/Credit Notes related to Local Sales Register
Registration Number :______________________________
Name of dealer : _______________________
Address : ______________________________
______________________________
Tax period: From(dd/mm/yy)_____To(dd/mm/yy) _
Page 25 of 27
Method of accounting: Cash / Accrual
Details of Debit/Credit Notes related to Local Sales
Date of Buyer's Buyer's Debit / Date of relevant Amount of Increase Increase
issue of TIN Name Credit Tax the credit/ in ITC in ITC
Debit/ Note / Invoice/Retail debit note (Debit (credit note)
Credit Voucher Invoice affected Note)
Note/ Number by
Voucher the credit/
debit note
1 2 3 4 5 6 7 8
Signature of Dealer/
Authorised Signatory"
13. Amendment of Form DVAT-48.- In the principal Rules, in forms appended
thereto, for Form DVAT-48, the following shall be substituted, namely:-
"Department of Value Added Tax
Government of NCT of Delhi
FORM DVAT 48
[see Rule 59]
Form of Quarterly Return by the Contractee for the
quarter ending ____________
1. Name of Contractee
2. Full Address Building Name/
Number __________________
Area/ Road ________________
Locality/ Market _____________
Pin Code _________________
Telephone No. _____________
3. Tax Deduction Account Number ____________________
4. Details of payments made to Contractors and of tax deducted at source (as per Table below)
Table
Sl. Name & Regn. Amount Date on Amount of Date on TDS Challan no. Name In case
No. Address No./TIN credited which tax which tax Certificate and date on and of book
of of / paid amount deducted deducted No. & date which TDS addres adjust-
Contrac- contrac- credited was paid to s of the ment,
tor tor or paid the credit of Bank mention
the the bill
Government no. and
Treasury PAO No.
1 2 3 4 5 6 7 8 9 10 11
5. List of all contracts awarded and executed during the quarter: It has been pointed out
Name & Contrac- Value of cont-ract Cumulativ Site Start End date of Value of goods
Address of tor's TIN awar-ded to the e Value of Single project sub address( date of contract supplied free of cost
Contractor cont-ractor contract divided into two es) contract by the contractee
executed separate contracts i.e. where which is deductible
by the for supply and labour to the work from the bill of the
contractor one contractor is being contractor
up to the Supply Amount of execu-
quarter contract Labour ted
Amou Tax contract
nt rate
1 2 3 4 5 6 7 8 9 10 11
Page 26 of 27
6. Verification
I/We ___________________ 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 the person responsible for
Deducting at Source
Name
Designation/Status
Place :
Date :
Note: Use separate sheets wherever necessary.
Enclosed: Copy of the challan for payment of tax deducted and TDS certificates "
By order and in the name of the Lt. Governor
of the National Capital Territory of Delhi,
(H.P. Sharma)
Dy. Secretary (Infra)
No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/785 Dated the 20.09.2013
Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT 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.
5. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.
6. The Secretary (Taxation), L-Block, Vikas Bhawan, New Delhi.
7. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old
Secretariat, Delhi.
8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya,
I.P. Estate, New Delhi.
9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate,
New Delhi.
10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P.
Estate, New Delhi.
11. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi,
Vyapar Bhawan, New Delhi.
12. VATO (Systems).
13. Guard File.
14. Website.
(H.P. Sharma)
Dy. Secretary (Infra)
Page 27 of 27
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