(TO BE PUBLISHED IN PART IV OF !HE DELHI GAZETTE EXTRAORDINARY)
G9VERNMENT OF NATIONALCAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, J.P. ESTATE: NEWDELHI-110 002
No.F.3( 12)/Fin(Rev-I)/20 15-20 16/dsvi/ tfj7Ji Dated: /~ / ~/ 2015
NOTIFICATION
No .. F.3( 12)/Fin(Rev-I)/20 15-20 16.- In exercise of the powers conferred by section 102 of the
Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the NationaI
Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value
Added Tax Rules, 2005, namely:- '
RULES
I
1. Short title and commencement.- (1) These rules may be called the Delhi Value Added
Tax (Amendment) Rules, 2015. '
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 61.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred
to as the principal Rules), in rule 6A, for sub-rule (3), the following sub-rule shall be substituted,
namely:-
"(3) The provisions of sub-section '(5) of section 10 of the Act relating to proportionate
reduction of tax credit on purchases of goods sold at a price lower than the purchase price
shall not apply to a case where in the ordinary course of business the goods are sold by a
dealer at a loss or where the dealer receives a 'discount or incentive through a credit note
issued by the selling dealer afterissuance of tax invoice.".
!
3. Amendment of rule 7.- In the principal Rules, in rule 7, for sub-rule (1), the following
sub-rule shall be substituted, namely :-
"(I) For the purposes of sub-section (6) of section 9 and sub-clause (ii) of clause (c) of
sub-section 3 of section 10, the tax credit shall be reduced in the following manner:-
(a) in the case of goods specified in the Second Schedule, the tax credit shall be
reduced by 100 percent; and
(b) in the case of goods other than those specified in the Second Schedule, the
J
"'~z
~) tax credit shall be reduted by [_2 _ X 100 percents where R is the rate of
:";Plicable as per section 4."'. R .
~'b\ 4. Amendment of rule 7A.- In the principal Rules, in rule 7A, in the first proviso, for
clauses (iv) to (vi), the following clauses shall be substituted, namely»
" (iv) sale price of goods taxable at the rate of 5 percent; and
(v) sale price of goods taxable at the rate of 12.5 percent or more, in order of
increase in tax rate:".
,
i
5. Amendment of rule 16.- In the principal Rules, in rule 16, the sub-rules (2) and (5) shall
be omitted.
6. Amendment of rule 45.- In the principal Rules, in rule 45, for the clause (e), the
following clause shal1 be substituted, namely:-
" (e) the amount of variation tothe tax amount shown on the tax invoice, wherever
an adjustment to tax cre9it is required as per the provisions of sub-sections
(I) and (2) of section 8.".
7. Amendment of Forms.- In the principal Rules, in the Forms appended thereto, -
(i) in form DVAT 01, for Part-B, the following shal1 be substituted, namely:-
" PART-B
Calculation Sheet
(i) Details of Opening Stock of Trading Stock held on 15t April, ~ __ of the current
year and tax payable thereon.
S.No. Description of Rate of Purchase Value Fair Market Value * Tax Payable (Rs.)
Goods Tax (Rs.)
2
**
Total Carry to main ~r--- ~J~1,l;'j;:fj~Wi~llii~jl~~
'--(*-A-s...Lo-n-l"""""str-A-p
r-i-I
o-f-t-h-e-c-'u'-n-'e-n-'-t
-y-ea-r-'-)
--'---'---'---'----'---'~'---1form to (7)0) I
(** Additional rows can be added, ifrequired)
(ii) Details of Opening Stock of Raw Material held on 15tApril, of the current
.year and tax payable thereon.
,
S.No. Description of Rate of Purchase Value Fair Market Value * Tax Payable (Rs.)
;
Goods Tax (Rs.)
I
2
**
Total Carry to main I
(* As on 151 Apri I of the current year) form to (7)(ii)
I
..
(** Additional rows can be added, if required)
(iii) Details of Opening Stock of Packaging. Material held on 15t April, of the
current year and tax payable thereon.
S.No. Description of Rate of Purchase Value Fair Market Value * Tax Payable (Rs.)
Goods Tax (Rs.)
2
**
'--:-(
Total
r-:i-:-I
*~A-s..l..o-n--:l"'st·A-p -y-ea-r..L)
--L--1.---L~------1-1L-L-...jform
o-f-=-t-:h-e-c-uLrr-e-n-t
Carry to main
to (7)( iii)
1-1- :11!·· I1I~)1J1i~
(** Additional rows can be added, ifrequired)
(iv) Details of Opening Stock of Finished Goods held on Ist April, of the current
year and tax payable thereon. .
S.No. Description of Rate of Purchase Value 'Fair Market Value * Tax Payable (Rs.)
Goods Tax (Rs.)
2
**
Total
L(--:*-A-:--s -=-A-p-r-:i t-y-e-a-r-L---L--L--1.---L----1------1--1torm
-'-o-n-=-}7.stI'-o-f=-t-:-'h-e-c-'u-rr-e-nL
)
~arrYto ma!n
to (7)( Iv)
1=1- iI~114H(~;IIiiD~~
I
(** Additional rows can be added, if required)
(v) Verification
I1We hereby solemnly
affirm and declare that the information given hereinabove is true and correct to the best of
my/our knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Full Name (first name, middle, surname)
Designation/Status
I Date 551 ~ c==s;Eg
"
(ii) in Form DV AT 04A, in Part-A, for the field 11, the following field shall be
substituted, namely:-
" .;.
I I. Estimated Turnover of sales during the period for which registration is sought
Descri ption of Goods Rate of Turnover of Sales (Rs.) Output Tax (Rs;)
Tax
(i)
(ii)
*
Total I :1<
..
(* Add itional rows can be added, If required)
." ,,
(iii) in Form DVAT II, the concluding sentence "You are hereby directed to
submit the referred registration certificate in my office by «date». " shall
be omitted;
(iv) in Form DVAT 16,-
(a) in field R5,-(i) after. sub-field R5.4, the following sub-fields shall be
inserted, namely:- . .
"
R5.4.1 Goods taxable at ( )*%
R5.4.2 Goods taxable at ( )*%
**
"
(ii) after sub-field R5.l4, the following footnotes shall be inserted,
namely:-
" "insert applicable rate of tax.
**insert additional rows, if required." ;
(b) in R6,(i) after sub-field R6.2(4), the following sub-fields shall be
inserted, namely:- "
"
R6.2(4)(Q Goods taxable at
( )*%
R6.2(4)(2) Goods taxable at
( )*%
**
"
(ii) after sub-field R6.6, the following footnotes shall be inserted,
namely.-
" "insert applicable rate of tax.
** insert additional rows, if required."
(c) in Annexure-I, (i) in field AI, for sub-field Al.3, the following sub-
fields shall be inserted, namely
"
A 1.3 Change in agreed
consideration other than on
account of issuance of credit notes
for post sale discounts or
incentives.[Section8(1)(c)and 8(2)]
Al.3.1 Issuance of credit notes for
post sale discounts or incentives.
[Section 8(1)(c) and 8(2)]
"
(ii) in field' A3, for sub-field A3.3, the following sub-fields shall be
inserted, namely:-
"
A3.3 Receipt of credit notes from
seller other than on account of
post sale discounts or incentives.
[Section 10(1)]
A3.3.1 Receipt of credit notes
from seller for post sale discounts
or incentives.
[section 10(1)]
" ; and
(d) for Annexure-lD, the following Annexure ~hall be substituted, namely:-
" Anne'xure 1 D
J
Tax rate wise details of Stock in hand as on 31 st March (Year)
To be filed with 2nd quarter return)
Rate Amount
:
Total
"
"
(v) ih Form DV AT 16A, for the field 6, the following field shall be substituted,
namely:-
" 6. Computation of tax payable
Description , - Turnover Rs.) Tax payable
Goods taxable at 1% ,
Goods taxable at 5%
Goods taxable at 12.5%
Good taxable at 20%
Good taxable at ( )*%
Good taxable at ( )*%
**
Work contract taxable at 5%
-
Work"contract taxable at 12.5%
Exempt sales
Total
*insert applicable rate of tax.
**inselt additional rows, ifrequired
"
(vi) in Form DVAT 17,-
(a) in Part A and Part B, in fields R9, after sub-fields R9.6, the
following sub-fields will be inserted, namely:-
"
R9.6.1 Good taxable at ( )*%
R9.6.2 Good taxable at ( )*%
**
"
(b) in Part A and Part B, to fields R9, after sub-fields R9.8, the
following footnotes shall be inserted, namely:-
" "insert applicable rate of tax.
**insert additional rows, if required."
By order and in the name of the Lt. Governor
of the National Capital Territory of Delhi,
~ING~
Dy. Secretary VI (Finance)
ttvi
t
.
No.F.3(12)/Fin(Rev-l)/20 15-20 16/dsvi/
'
I
Dated:"?/ / rP/ 2015
Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government ofNCT of Delhi in duplicate with the request to
publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date.
2. The Principal Secretary to the Hon 'ble Lieutenant Governor, Delhi
3. The Principal Secretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi
Sachivalaya, I.P Estate, New Delhi , !
4. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, I.P.
/Estate, New Delhi ·
./'.. The Commissioner, Value Added Tax, Vyapar Bhawan, l.P. Estate, New Delhi.
6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate,
New Delhi
7. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I,P.
Estate, New Delhi
8. OSD to Chief Secretary, Government ofNCT of Delhi, Delhi Sachivalaya, J,P. Estate, New
Delhi
9. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P.Estate,
New Delhi
10. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi,
VyaparBhawan, New Delhi.
11. Guard File.
12. Website ~
(A.K.SINGH)
Dy. Secretary VI (Finance)
..
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