DELHI VALUE ADDED TAX RULES, 2005

DELHI VALUE ADDED TAX RULES, 2005

INDEX

CHAPTER I

PRELIMINARY

No Description

1. Short title and commencement

CHAPTER II

INCIDENCE AND LEVY OF TAX

3. Works contract

4. When turnover arises in a tax period

4A. Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding

5. Composition Scheme

5A Registration, furnishing of security, payment of tax and assessment of casual trader

CHAPTER III

TAX CREDIT

6. Apportionment of tax credit

7. Reduction of tax credit

7A. Adjustment to tax

7B. Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005

8. Treatment of stock brought forward during transition

9. Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the

Act

10. Document for availing of credit

CHAPTER IV

REGISTRATION, APPROVAL AND PERMISSION

11. Applications – General

12. Application for registration as a dealer

13. Processing application for registration as a dealer

14. Certificate of registration

15. Amendment of registration

16. Cancellation of registration

17. Publication of particulars of cancelled certificates of registration

18. Declaration of name of manager of business

19. Nomination of principal place of business in the case of a dealer having more than one place of business in

20. Notification of address for service of notices

21. Register of Dealers

CHAPTER V

SECURITY

22 Person and the required amount of security to be furnished

23 Manner in which security may be furnished

24 Safe-keeping, retention and return of security

25 Forfeiture of security

CHAPTER VI

TAX PERIOD AND TAX RETURNS

26. Tax Period

27. Returns – General

28. Dealers’ periodic returns

29. Revised Returns

30. Statement for Transitional Input Tax Credit

30A. Discharge of liability in respect of a continuing works contract

CHAPTER VII

PAYMENT OF TAX AND MAKING REFUNDS

31. Method of payment of tax, interest or penalty

32. Treasury to notify payments

33. Proof of payment

34. Refund of excess payment

35. Refund of tax for embassies, officials, international and public organizations

CHAPTER VIII

ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES

36. Assessment of tax, interest or imposition of penalty

36A. Form of notice for revision

36B. Rectification of mistakes and review

37. Recovery of Government dues

38. Continuation of certain recovery proceedings

39. Special mode of recovery

40. Issue of summons

41. Procedures for sale of property held by the Commissioner

ACCOUNTS, RECORDS AND AUDIT

42. Books and Accounts

43. Records to be carried by a person in charge of a goods vehicle

44. Issue of Duplicate Tax Invoice

45. Credit and debit Notes

46. Notice for audit

CHAPTER X

VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL

47. Designation of other persons appointed to assist the Commissioner

48. Conditions upon delegation of powers by the Commissioner

49. Superintendence and control

49A. Power to extend time

50. Conditions subject to which an officer may be authorized to investigate offences punishable under the Act

CHAPTER XI

DISPUTES

51. Authority to whom objection may be made

52. Making of objections

53. Determination of objections

54. Hearings

55. Intimation of outcome of objection

56. Delay

57. Refund on account of objection

57A. Filing of appeal before Appellate Tribunal

57B. Furnishing of security

57C. Hearing of the appeal or application

58. Determination of specific questions

CHAPTER XII

MISCELLANEOUS

59. Tax Deduction at Source

60. Rounding

61. Printing of forms

62. Service of documents

63. Submission of documents with Commissioner

64. Qualifications to be possessed by Value Added Tax Practitioner

65. Officers to carry and produce authorizations

66. Location of check-posts and barriers

67. Other returns and additional information for proper administration of the Act

68. Repeal and savings

ANNEXURE

1. ANNEXURE 1

2. ANNEXURE 2