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Notification DVAT (Third Amendment) Rules, 2013.
September, 24th 2013
(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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