WHAT IS GST?
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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(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(2)/Fin(Rev-I)/2014-15/dsVI/605 Dated 17/06/2014 No. F.3(2)/Fin(Rev-I)/2014-15/dsVI/- 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 (Second Amendment) Rules 2014. (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of rule 57A – In the principal Rules, in rule 57A, for sub-rule (2) the following shall be subsituted, namely, : - “Every memorandum of appeal shall be accompanied by a fee prescribed in Annexure I of these rules.” 3. Amendment of Annexure-1 – In the principal Rules, for Annexure-1 appended thereto the following shall be subsitituted, namely: - “Annexure 1” PRESCRIBED FEES :
4. Amendment of Form DVAT 16 – In the principal Rules, in Form DVAT 16 (a) After R2.4 the following shall be inserted, namely:-
(b) After block R11, the following shall be inserted namely:- “R11(1) – Tax payble due to tax deficiency admitted and declared during the course of proceedings under section 60.
R11 (2) – Amount deposited with respect to R11(1)
(c) After Annexure 2A, the following shall be inserted namely: - “Annexure – 2A(1) (See instruction 9) Summary of purchase /Inward branch transfer made during the preceding tax period but received during the current tax period out of purchases mentioned in Annexure 2A (Quarter wise) (To be filled along with return) TIN : Name of the Dealer : Purchase for the tax period : From _____to _____ Summary of Purchase (As recorded in DVAT-30) (All amounts in Rupees)
Note – Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter *will include purchase of DEPB (for self consumption) consumable goods & raw material used for manufacturing of tax free goods in Column No. 21. Signature of Dealer/Authorized Signatory” (d) After instruction no. 7, the following shall be inserted namely:- “8 Provide details of amount deposited consequent to proceedings under section 60 to seek remission of penalty under sub section (6) of section 87 of the Act or even otherwise in block R11 (1) and R 11(2). 9. Provide details of goods purchased and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure 2A(1), The format of Annexure2A(1) shall be similar to Annexure 2 A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.” 5. Amendment in Form DVAT 17 – In the principal Rules, in Form DVAT -17, the following shall be inserted namely: -
(b) after block R9, the following shall be inserted namely : - “R 9(1) – Tax payable due to tax deficiency admitted and declared during the course of proceedings under section 60 : (Amount in Rs.)
R9 (2) – Amount deposited with respect to 9 (1)
(ii) In Part B
“R9(1) – Tax payable due to tax deficiency admitted and declared during the course of proceedings under section 60” (Amount in Rs.)
R9 (2) – Amount deposited with respect to 9 (1)
“Annexure – 2 A (1) (See instruction 7) Summery of purchase /Inward branch transfer made during the preceding tax period but received during the current tax period out of purchases mentioned in Annexure 2 A (Quarter wise) (To be filed along with return) TIN : Name of the Dealer : Address Purchase for the tax period Form _____ to ____ Summary of Purchase (as recorded in DVAT – 30) (All amounts in Rupees)
Note – Date in respect of unregistered dealers may be consolidated tax rate wise for each quarter. Signature of Dealer/Authorized Signatery
“6, Provide details of amount deposited consequent to proceedings under section 60 to seek remission of penalty under sub section (6) of section 87 of the Act or even otherwise in block R9 (1) and R9(2) in both parts of the return. 7. Provide details of goods purchased, and reported in Annexure -2 A, during preceding tax period but received during the current tax period in Annexure 2 A(1). The format of Annexure 2A (1) shall be similar to Annexure 2A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.”
In Form DVAT-48, after Sr. No. 3, the following shall be inserted, namely:-
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi (Ravinder Kumar) Deputy Secretary-VI (Finance)
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GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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Read moreGST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.
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Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.
The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .