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(1) A dealer making an
application for registration under Section 19 and opting for payment of tax
under sub section (1) of Section 16, shall specify his intentions to pay tax
under Section 16.
(2) A dealer paying tax at the
rates specified in Section4 may elect to pay tax under Section 16 only from the
beginning of the following year by making an application in form DVAT-01 within
30days from the first day of the following year.
(3) A person who is eligible
under sub section (3) of Section 16 and elects to pay tax under Subsection (1)
of Section 16, shall within 30days of the commencement of the act, file an
application in form DVAT-02, specifying his intention to pay tax under Section
16 and gives particulars of the opening stock, raw materials, packaging
material and finished goods held on the date of commencement of the act and on
which he is liable to pay tax under sub-section (6) of Section16 .
(4) If a dealer, who has elected
to pay tax under Section 16(1), desires to reverse his option under Sub-section
(2) of Section16, he shall file an application in Form DVAT-03 within 30 days
from the first day of the beginning of the following year.
(5) A dealer who is covered by
sub section (10) of Section 16 shall give n intimation to the commissioner in
Form DVAT-03A.
(1) A casual trader shall at
least, three days before commencing his business in Delhi, make an application in
Form DVAT –4A in person or through his authorised agent to the commissioner.
(2) The commissioner shall after
registration is granted, issue him a registration certificate in Form DVAT –6A
along with as many forms DVAT-34 and DVAT 35 as are reasonably required against
payment of the price thereof.
(3) Every casual trader shall
furnish a return in DVAT-16A which shall be accompanied with the proof of
payment of tax and unused Form DVAT-34 and DVAT 35, if any.
(1) A dealer requiring to
furnish statement of trading stock and raw materials under clause (c) of sub
section (1) of Section 20 shall furnish the same in Form DAVT 19 with in 7 days
of his registration taking effect.
(2) No input tax credit shall be
allowed on the trading stock or raw materials held by a dealer who is
registered or re-registered at the time when such registration or re-
registration takes effect, unless the dealer has in its possession adequate
proof of the amount of input tax paid in the form of a tax invoice issued by a
registered dealer to the dealer claiming the tax credit .
(1) A dealer who is required to
apply for registration under Section 18 shall make an application for
registration to the commissioner in Form DVAT 04 with in a period of 30 days
from the date of his becoming liable to pay tax under the act and shall pay the
filing fees as prescribed in annexure1
of these rules.
(2) The dealer shall provide
such further information as may be required by the commissioner.
Every notice issued to an applicant under clause (b)
of subsection (3) of Section 19 shall be in form DVAT05 and shall be served on
the applicant in the manner specified in rule 62.
(1) The commissioner, after due
verification of the application and the supporting documents, shall grant a
certificate of registration in Form DVAT 06. The commissioner shall grant a
single registration to a dealer who has within Delhi, more than one place of
business.
(2) A dealer shall be deemed to
be registered under the act from the date of receipt of his application for
registration as specified in sub-rule(1) above or from the date of dealer has
become liable to pay tax except where any other date has been specified in the
certificate of registration.
(3) Every registered dealer
shall retain and prominently display the certificate of registration at its
principal place of business and a certified copy thereof at other places of
business in Delhi.
(4) A registered dealer may
obtain from the commissioner, on payment of the fee prescribed in annexure1 to
these rules, a duplicate of the certificate of the registration where the
original has been lost, destroyed or defaced or a certified copy or copies on
payment of the fees prescribed in annexure1 to these rules for the purpose
specified in sub-rule(1).
(5) The commissioner shall issue
a fresh certificate of registration under the act to every dealer who is
registered by virtue of Section24.
(6) Pending the issue of the
certificate pursuant to sub-rule (5), a certificate of registration issued to a
dealer who is registered under Delhi Sales Tax act, 1975 (43 of 1975) or the
Delhi Sales tax on works Contract act, 1999( 9 of 1999) or the Delhi Sales tax
on right to use goods act, 2002(13 of 2002) as in force immediately before the
commencement of the act shall be
sufficient evidence that the person is registered for the purposes of
section19.
(1) An application
for amendment to an existing registration shall be made in Form DVAT-07.
(2) Any amendment to the
existing registration as a dealer shall be intimated by the Commissioner in
form DVAT-08 .
(1)
An
application under sub section (2) of Section 22 under cancellation of
registration as a dealer shall be made in Form DVAT 09 with in thirty days of
the following:
a)
in cases where a registered dealer has ceased to carry
on any activity which would entitles him to be registered as a dealer under the
act, from the date of cessation of the activity,
b)
in cases where an
incorporated body is closed down or otherwise ceases to exist, from the
date of closure or cessation of
existence,
c)
in cases where the owner of
a proprietorship business dies leaving no succession to carry on the business ,
from the date of death of the owner of the proprietorship business,
d)
in case a firm or an
association of persons being dissolved, from the date of its dissolution,
e)
in case a registered dealer
has ceased to be liable to pay tax under the act, from the date on which he
ceased to be so liable.
(2) Every registered dealer who
applies for cancellation of his registration shall surrender with is
application the original certificate of registration and all certified copies
thereof,
(3) The application shall
specify the date from which the dealer desires the cancellation of registration
to take effect.
PROVIDED that unless the Commissioner by notice, in
writing, served on the dealer notifies another date from which the registration
shall be cancelled, the dealer’s registration shall cease on the date specified
by the dealer .
(4) Where the Commissioner
proposes to cancel the registration of a dealer under sub section (1) of Section
22, the Commissioner shall serve up on the person a notice in Form DVAT-10
in the manner prescribed in Rule 62.
(5) Every registered dealer
whose registration is cancelled under sub-section (1) of Section 22, shall
deliver to the Commissioner the certificate of registration by the date stated
in Form DVAT-10.
PROVIDED that where a dealer has made an objection
to the Commissioner under Section 74 against the cancellation of the
registration, the dealer may retain the certificate of registration pending
resolution of the objection.
(6) In case of
cancellation of registration, the Commissioner shall specify in a notice in
Form DVAT –11, the date from which the cancellation of the registration takes
effect. Up on cancellation of registration, the dealer shall be required to
comply with the requirements specified by the Commissioner either in the notice
issued in Form DVAT –11, by a separate communication to be served in the manner
specified in rule62.
(7) Notwithstanding the
cancellation of registration, all the proceedings pending or to be initiated
shall not abate.
(1) An
application under sub section (2) of Section 22 for cancellation of
registration as a dealer shall be made in DVAT 09 with in thirty days of the
following:
(a) in cases where a registered
dealer has ceased to carry on any activity which would entitle him to be
registered as a dealer under the act, from the date of cessation of the
activity,
(b) in cases where an
incorporated body is closed down or otherwise ceases to exist, from the date of
closure or cessation of existence.
(1) The tender
of an amount or an asset or the undertaking of a liability as security for any
purpose of the act shall be made in form DVAT –12.
(2) Subject to
sub rule (3) of this rule, where a person is required or offers to furnish
security for any purpose of the act, the security shall be acceptable only if
it is made in any form listed in Table below, unless the Commissioner
prescribes a particular form in which the security shall be acceptable .
PROVIDED
that security may be offered partly in one form and partly in another.
(3) The
security required to be furnished by a person under clause (b) of Sub section
(5) of Section 61, shall be at least 50% in the form specified in item no.1 of
the table below and balance may, be in any of the form specified in Table
below.
(4) A security
which does not meet the conditions specified in Table below, shall not be
treated as furnishing of the security for the purposes of the Act.
(5) The
security shall be accepted only for the amount prescribed or ordered.
(6) If a
security is furnished in any of the forms referred to in items 2 to 7
(inclusive) in the Table below, a declaration transferring the title to the
security shall be executed in the name of the President of India and the
transfer recorded and noted in the books of the issuing authority and the
person offering the security shall be required to pay Stamp duty registration
fee as prescribed under the relevant law.
TABLE
(1) Post office
savings bank pass books, deposit receipts of banks, security bonds and
agreements, promissory notes or stock certificates tendered as security hall be
kept in safe custody by the Commissioner or an officers nominated by him in
this behalf.
(2) Security
tendered in any form shall be retained until the Commissioner orders that there
is no further necessity for keeping it.
(3) Where a
person has ceased to be a dealer or undertakes any other activity for which
security under the act might be required, the person may apply for the return
or discharge of the security in Form DVAT-13.
(4) A person
may object in the manner provided in Section 74 if the Commissioner has failed
within 4 months to return, release or discharge the security.
PROVIDED
that, where the person has sought a refund in cash pursuant to Section 38 at
any time, the person shall not request the Commissioner to return, release or
discharge the security on or before 30th November of the year
succeeding the year which includes the tax period in respect of which the
refund is claimed .
(5) No security
shall be returned released or discharged to the person or otherwise disposed of
except in accordance with the terms of the security bond, agreement and while returning ,
releasing or discharging the security to the person unless the person entitled
to the security gives an acknowledgement duly signed and witnessed setting
forth therein the full particulars of
the security released, returned and discharged.
(1) Where the Commissioner
proposes to forfeit a security in full or in part or is of the view that the
security furnished is insufficient, he shall serve up on the person who
furnished the security, a notice in Form DAVT
-14.
(2) Where the Commissioner is
not satisfied with the explanation given in response to the notice served up on
in sub rule (1), he shall pass an order in Form DVAT-15 forfeiting the security
in part or in full and requiring the person to make good the deficiency in the
security.
(3) Where such security is
furnished in a form other than cash or bank guarantee and the security is
forfeited in full or in part or is rendered insufficient, the Commissioner
shall allow the person affected to pay the forfeited or insufficient amount in
cash with in the time specified in the notice .
(4) If the amount to be
forfeited or rendered insufficient is not deposited in cash pursuant to Sub
rule (2) and (3) of this rule, the Commissioner shall make an application t the
Collector as defined in Delhi Land Reforms Act, 1954 (hereinafter referred to
as “ Collector”) to recover the said amount from the person, his surety or
guarantee as arrears of land revenue.
(5) The Commissioner shall
furnish to the Collector, the names and addresses of all person, his surety or
guarantee and the amount to be recovered and thereupon the Collector shall
proceed to recover the amount from the person or his surety or guarantee or
both s arrears of land revenue.
(6) Where security has been
provided in the form of a pledge of goods, the Commissioner may sell the goods
following the procedures prescribed in rule 41 to the extent applicable.
(7) Where the security furnished
to by any person is forfeited in whole or is rendered insufficient , the person
shall make up deficiency in any of the forms referred to in Table to rule 23,
as may be required by the Commissioner, with in fifteen days from the date of
service of order in form DVAT –15.
(1) Subject to sub rule (2) of
this rule, every dealer liable to pay tax under Section 3 shall furnish a
return in Form 16 for each tax period.
(2) Every dealer who has elected
to pay tax under section 16 shall furnish return in Form DVAT 17.
(3) A return under sub rule (1)
and sub rule (2) shall be furnished with in 28 days from the end of dealer’s tax
period and shall be accompanied by proof of payment of tax, interest or any
other sum in form DVAT 20 and documents as may be specified in the return .
(4) Where a dealer’s
registration is cancelled under the act and is subsequently restored, the
dealer shall furnish with in 28 days after such restoration, all monthly or as
the case may be, quarterly returns relating to the period during which his
registration remained inoperative and before furnishing such returns, he shall
deposit the tax due according to these returns in the same manner as he would
have done if the registration was not so cancelled .
(1) A person who furnishes
revised returns in correction of some error that has been detected, shall do so
by furnishing Form DVAT–16 along with an explanatory note specifying the
mistake or errors because of which it has become necessary to furnish a revised
return.
(2) A person paying tax under
section 16 and wishes to furnish revised return to correct any mistakes /errors
as detected by him, shall furnish in Form DVAT 17 along with an explanatory
note specifying the mistake /error because of which it has become necessary to
furnish a revised return.
(1) Where up on the commencement
of the act, a registered dealer wishes to claim tax credit under Section 14, he
shall furnish the required statement in form DVAT 18 and in case the tax credit
is in excess of one lakh rupees, the statement shall be accompanied by a
certificate signed by an accountant .
(1) A claim for refund of tax,
penalty or interest paid in excess of the amount due under the Act, (except
claimed in the return) shall be made in Form DVAT –21, stating fully and in
details the ground up on which the claim is being made.
(2) Only such claim shall be
made in Form DVAT 21 that has not already been claimed in any previous return.
A claim for refund in DVAT 21 shall not be again included in the return for any
tax period.
(3) The Commissioner shall issue
notice to any person claiming refund to furnish security under sub section (5)
of section 38 in Form DVAT –21A.
(4) Where the refund is arising
out of a judgement of a court or an order of an authority under the act, the
person claiming the refund shall attach with DVAT 21 a certified copy of such
judgement order.
(5) When the Commissioner is
satisfied that refund is admissible, he shall determine the amount of the
refund due and record in Form DVAT 22 sanctioning the refund and recording the
calculation used in determining the amount of refund ordered (including
adjustment of any other amount due as provided in sub-section (2) of Section 38
.
(6) Where a refund order is
issued under sub rule (5), the Commissioner shall, simultaneously record and
include in the order any amount of interest payable under sub section (1) of
Section 42 for any period for which interest is payable.
(7) The Commissioner shall
forthwith serve on the person in the manner prescribed in rule 62, a cheque for
the amount of tax, interest, penalty or other amount to be refunded along with
the refund order in form DVAT 22.
(8) No order shall be allowed to
a person who has not filed return and has not paid any amount due under the act
or an order under section 39 is passed withholding the said refund.
(1) Subject to sub-rule (2) of
this rule, an organisation listed in the sixth schedule of the act (in this
rule called “ the organisation” ) may apply for refund of tax borne by it or by
a qualified person as defined in sub-rule (6) on the purchase of goods once in
every quarter, if-
(a) the goods are purchased by
the organisation or the qualified person
from a registered dealer,
(b) the goods (other than
petrol, diesel, and other fuels) are for the official use of the organisation
or are for the personal use of the qualified prson as listed in the sixth
schedule;
(c) the goods were purchased
from a registered dealer in a single transaction recorded on a single tax
invoice and the sale price of the goods covered in the transaction exceeds five
thousands rupees (excluding tax paid, if any) or such other amount as may be
notified; and
(d) such other restrictions or
conditions as may be notified by the Commissioner have been satisfied.
(2) An application for refund u/s 41 shall be made
by the organisation on behalf of itself and every qualified person attached to
the organisation in Form DVAT 23 with in a period of 28 days from the end of
the relevant quarter covering all purchases for which the tax invoices have
been issued in that quarter .
Explanation:
For the purpose of this rule, the organiation shall be deemed to be an agent
duly authorised by all qualified persons attached to the organisation to make
such a claim.
(3) A refund made to the
organiation shall be deemed to be made to each qualified person through its
agent duly authorised by the qualified person to receive such a payment.
(4) Where an application for a
refund is made in accordance with sub rule (1) and the application is made in
the prescribed form, manner and time, the refund shall be paid by the
Commissioner with in 30 days from the day, when the Commissioner receives the
application along with refund order in Form 22 .
(5) The amount of any refund
shall be paid to a single account with a bank nominated by the organisation and
any deposit made by the Commissioner to the account shall be deemed to be paid
to the organisation and to every qualified person.
(6) Subject to the restrictions
and conditions notified by the Commissioner, for the purposes of this rule, a
“qualified person” means a person referred to in sixth schedule of the act.
(7) Where an express term in a
treaty or other international agreement to which the President or the
Government of India is a party is inconsistent with the conditions in this rule,
such treaty or international agreement shall prevail.
(8) A claim for refund of tax
made under this rule shall be a composite of all the claims for a refund of tax
of the organisation and every qualified person attached to the organisation.
(9) The form shall be signed by
the Chief of the organisation or a person duly authorised by him. In case form
is signed by an authorised signatory, the form shall be accompanied by the
letter of authorisation signed by the
Chief of the organisation.
(10) The
organisation claiming a refund under this rule shall be required to retain all
tax invoices based on which such refund is claimed for a period of 1 year from
the date on which the refund is made.
(11) The tax
invoice filed along with the form shall be stamped by the Commissioner and
returned along with the refund ore in Form 22.
(1)
The following records shall be maintained by a dealer at his principal place of business ,
namely;
(a) A monthly
account specifying total output tax, total input tax and net tax payable or the
excess tax credit due for carried forward,
(b) Purchase
records, showing details of purchases on which tax has been paid, purchases
made without payment of tax, purchases made from an exempted unit and purchases
made from outside Delhi in DVAT 30. Original tax invoices for purchases on
which tax has been paid and invoices for purchases made with out payment of tax
shall be preserved date wise and in numerical numbers.
(c) Sales
records showing separately sales made at different tax rates, zero-rated
taxable sales and tax-free sales in Form DVAT 31. Copies of tax invoices
related to taxable sales and invoices related to exempt sales shall be retained
date wise and in numerical numbers.
(d) Record of
inter state sales and inter state transfer of goods (including that of goods
sent for job work) supported by statutory declarations and such other evidence
as may be relevant.
(e) Details of
input tax calculations where the dealer is making both taxable and tax free
sales.
(f) Stock
records showing stock receipts and deliveries and manufacturing records,
(g) Stock
records showing separately the particulars of goods stored in cold storage,
ware house , godown or any other place taken on hire,
(h) Order
records and delivery challans, wherever applicable
(i)
Annual
accounts including trading, profit and loss accounts and the balance sheet .
(j) Bank
records, including statements, cheque counter books and pay-in-slips.
(k) Cash book,
day-book and ledger.
(2)
The following records shall be maintained by a dealer having elected to
pay tax under section16, namely-
(a) Details of goods purchased
and sold by him; and
(b) Cash book, daybook, ledger
invoice book and purchase vouchers.
(3)
Every owner or lessee of a cold store, warehouse , godown or any such
place , who stores goods for hire or reward shall maintain or cause to be
maintained a correct and complete account indicating the full particulars of
the person whose goods are stored and the quantity , value, date of arrival , date of dispatch and the proposed
destination of such goods.
(4)
Every person who carries goods for reward shall maintain or cause to be
maintained a correct and complete account indicating the full particulars of
the person whose goods are carried, the quantity, value and the place and date
of delivery of such goods, vehicle number and serial number and date of GR Note
and his office copy of the same .
(1) The owner, driver or person
in charge of the good vehicle shall carry the transport receipts in Form DVAT
32 , sales invoice or delivery notes in Form DVAT 33 and as the case be, export declarations in form 34 , import
declarations in form 35 or transit slips in Form DVAT 35A.
(2) For obtaining export or as
the case may be, import declarations, in form DVAT-34 and DVAT-35, an
application in Form-46 shall be made to the Commissioner by the end dealer .
(3) Account of the usage of
forms 34 and DVAT 35 shall be maintained by the user dealer in Form DVAT 35B
which shall be open to inspection by the Commissioner and shall be filed with
the Commissioner every quarter or with every new application for obtaining form
DVAT 34 and DVAT 35 which ever is earlier.
(4) A declaration in forms DVAT
34 and DVAT 35 shall be in three parts. Each part shall be filed and signed by
the consignee and the transporter, as the case may be. The owner, driver or
person in charge of the goods vehicle shall keep with him such declaration
forms in duplicate while carrying the goods. He shall submit the declaration
forms in duplicate at the check post or barrier. The Officer in charge shall
retain the original part of such declaration and shall return to the owner,
driver, or person in charge of the goods vehicle, the duplicate part duly
verified, signed and stamped. The duplicate part of such declaration shall be
furnished by the user dealer to the Commissioner along with the account of such
declarations maintained in Form DVAT 35B at the time of obtaining additional
declaration forms.
(5) Where the goods vehicle
entering Delhi, is bound for any place outside Delhi and passes through Delhi,
the owner, driver or the person in charge of the goods vehicle shall furnish in
duplicate, to the office in charge of the check post or barrier, a transit slip
in duplicate in form DVAT 35A duly filled, signed and verified .He will obtain
from the officer in charge of the check post or the barrier one copy of the
transit slip duly countersigned. The owner, driver, or person in charge of the
goods vehicle shall deliver within twelve hours of its entry into Delhi, the
said countersigned copy to the officer in charge of the check post or barrier
at the point of exit from Delhi.
(6) The owner, driver or his
agent or the person in charge of the goods vehicle when required to furnish
security u/s 61(5), shall furnish security in the form and in the manner and
subject to the conditions specified in rule 23. The security referred to in
this sub rule shall be furnished with in time specified in the order not
exceeding seven days from the detention of the goods. The Commissioner shall
issue to the depositor a receipt in form DVAT 47 acknowledging the receipt of
the security.
(7) The Officer in charge of the
check post or barrier detaining the goods shall make a report to the
Commissioner about all the facts and circumstances of the case with in twelve
hours of the detention of the goods.
(8) Where the goods detained are
nor released owing to the failure to furnish the security required to be
furnished u/s 61(5) with in specified time, the notified goods detained shall
be sold by public auction after following the procedure as specified in rule
41.
Explanation: For the purposes of this rule, unless the
context otherwise requires, “officers in charge of the check post of barrier”
shall also include any office or any agent as may be empowered by the Commissioner.
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