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GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I P. ESTATE, NEW DELHI-110 002

No.F.3(399)/Policy/VAT/2014/PF/247-254 Dated : 05.08.2014

CIRCULAR NO. 7 OF 2014-15

Government of NCT of Delhi had notified a scheme named Delhi Tax

Compliance Achievement Scheme, 2013 vide Notification No.F.3(16)/Fin./Rev.I/

2013-14/dsVI/786 dated 20/09/2013. The scheme envisages declaring tax deficiency

voluntarily and paying tax and seeking registration under the Delhi Value Added Tax

Act, 2004. To reduce litigations, the scheme was extended to registered dealers also.

The registered dealers who have been assessed already were required to deposit tax

and interest stated in the order. Consequential, penalty related to tax deficiency is to

be waived off by opting the scheme.

2. The scheme provided additional facility to Works Contract dealers who

could opt the scheme by paying 1% or 3% of the turnover like an existing

Composition Scheme. The Assessment orders, issued, if any, become null and void

in such cases. But, the order shall stand in the System till it is nullified. Therefore, to

smoothen the process, and to maintain correct data base, it has been decided that in

cases where DSC-3 has been issued, the assessment orders have to be nullified in the

following manner:-

(i) Works Contract dealers who have opted to deposit tax @ 1% or 3% of the

turnover, the assessment orders issued for the tax period in Form DVAT-24 for tax

and interest and consequential penalty in Form DVAT 24A should be nullified by

reviewing the orders suo motto after DSC-3 has been issued. The Works Contract

dealers who have not opted for paying turnover tax @ 1% or 3% shall be dealt with

like any other dealer.

(ii) Any dealer (WC or other) who have been assessed u/s 32 of Delhi Value

Added Tax Act, 2004 and against whom an assessment order in Form DVAT-24 for

tax and interest has been issued and opted the scheme to pay tax and interest stated in

the order, the payment so made shall be treated as recovery against the order. No

further action to recover the amount should be taken against the dealer.

(iii) The consequential penalty order issued in Form DVAT-24A for the tax

deficiency for which DVAT-24 (tax and interest) has been issued, stand nullified

with the option of the scheme. Therefore, such penalty orders have to be nullified by

reviewing the same.

2. It is again emphasized that aforesaid actions may be initiated only after

ascertaining the eligibility of the dealer for issue of DSC-3. Zonal Additional/Joint

Commissioners shall ensure compliance of the orders.

3. System Branch shall provide necessary software support to complete the

process by concerned Assessing Authorities. The demand becoming null and void

with the option of the scheme and duly nullified by Assessing Authorities shall not

be shown as outstanding demand.

4. This issues with the approval of Commissioner, Value Added Tax conveyed

vide Dy No. 902 dated 31/07/2014.

(Sanjeev Ahuja)

Spl. Commissioner (Policy)

All Assessing Authorities

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GST 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.

Goods & Service Tax

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. . . . .