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No.F.6(68)/P-I/VAT/2009/160 Dated: 16.06.2009

CIRCULAR No. 04 OF 2009-10

Sub : Matching of Part ‘B’ and Part ‘C’ of the DVAT 20

A dealer is required to deposit the tax, interest / penalty or any other amount due under the Act either in cash or by means of crossed cheque or bank draft in favour of appropriate government treasury, drawn on an authorised Bank, and the said payment shall be tendered on a prescribed and duly completed Form DVAT 20 i.e. Challan. The dealer shall deposit amount due at a branch in Delhi of the RBI or any branch in Delhi of an authorised Bank, or at any other place notified by the Commissioner.

2. The Form DVAT 20 contains four parts – Part ‘A’, Part ‘B’, Part ‘C’ and Part ‘D’. Part ‘A’ and Part ‘B’ of the Form DVAT 20 i.e. challan are kept by the bank concerned and Part ‘C’ and Part ‘D’ of the challan i.e. Form DVAT 20 are returned to the dealer or his agent. Part ‘B’ of the challan is received through RBI in the Department. The dealer submits Part ‘C’ of the challan with the hard copy of the return to the Department.

3. The system also depicts the dealer-wise payment of an amount mentioned in Part ‘B’ and Part ‘C’. All the officers/officials concerned of the wards are required to match the Part ‘B’ and Part ‘C’ and can retrieve the report of mismatch between the above Parts i.e. ‘B’ & ‘C’. Thereafter, the officers / officials are required to examine the returns along with Part ‘C’ to ascertain the amount due of the dealer and these parts of ‘C’ may be got tallied with the Part ‘B’, which is available at the system.

4. It is hereby directed that all the ward VATOs shall carry out this exercise of matching of Part ‘C’ and Part ‘B’ starting from April, 2005 up-to-date tax period and shall submit a monthly report to their respective Zonal JCs/DCs, who will further submit a consolidated report to the Commissioner (VAT).

5. This issues with the approval of Commissioner (VAT)

Sd/-

(U.K. TYAGI)

Joint Commissioner (Policy)

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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.

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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. . . . .