Beruflich Dokumente
Kultur Dokumente
2012
INDEX
CONTENTS
S.
No.
PAGE
No.
1.
2.
3.
4.
5.
De-registration/cancellation of Registration
6.
7.
8.
Tax Invoice
9.
10
11. Refund
10
12
11
Special transactions
12
13
15
14
16
15
17
15
18
16
19
16
20
16
21
17
22
17
23
18
24
E-mail ID
18
25
19
26
20
DVAT is a multi-stage tax on sale of goods, work contract, lease and hire
purchase in Delhi.
Delhi Value Added Tax Act, 2004 replaced four statutes: Delhi Sales Tax Act,
1975, Delhi Sales Tax on Works Contract Act, 1999, Delhi Tax on Entry of
Motor Vehicles into Local Areas Act, 1994 and Right to Use Goods Act, 2002.
MECHANISM:
Tax charged on
Sales
Output Tax
Input Tax
Tax payable
(Output-Input)
Tax
Refundable
All interstate transactions are governed by the Central Sales Tax (CST) Act,
1956. You can offset your CST liability against excess tax credit available under
DVAT.
2. Some basic concepts for calculation of DVAT
"Output Tax" is the tax you charge on sales.
'Input Tax' is the tax (DVAT) paid on your purchases of business inputs. Tax
When you do not file a proper return within the due dates, your tax liability is
5. De-registration/Cancellation of Registration
Apply in Form DVAT 09 within 30 days from the day:
You cease to carry on any activity which entitled you to be registered as a
dealer under the DVAT Act;
Your firm or Association of persons is dissolved:
You cease to be liable to pay tax under the DVAT Act: or
Owner of a proprietorship business dies, leaving no successor
After cancellation/de-registration you will have to pay tax on the stock in hand
on the date of de-registration as per the DVAT Act, 2004.
6. Registration of a Casual Trader
If you make sales on an occasional basis e.g., during an exhibition or at the
Trade Fair, you would need to apply for registration as a Casual Dealer.
As a casual dealer, you need to apply for registration in Form DVAT 04 A at
least three days prior to the commencement of business activities in Delhi. You need
to register and account for DVAT regardless of the volume of your turnover. You may
be asked to deposit security in the form of bank draft as may be fixed by us which will
not exceed the estimated liability to pay tax for seven days or for a lesser period for
which you are conducting your business.
A casual trader:
Must pay tax daily on the sales made on the previous day
Must submit a DVAT tax return in Form DVAT 16 A after conclusion of total
business in Delhi.
5
Will be refunded the balance amount of security, after adjusting any tax or dues
payable.
7. Rates of tax under DVAT Act
The DVAT Act prescribes the following rates of tax on different types of
goods:
a)
b)
c)
d)
issued by him. Every dealer must preserve all the originals tax
invoices received by him.
Quarterly
Monthly
The dealers are not required to submit hard copies of Annexures 2A & 2B
along with the hard copies of their returns. Only print out of receipt generated online
for filing Annexures 2A & 2B need to be attached with the hard copies of the returns.
9
10
Security for Refund may be asked from you for an amount not exceeding the
amount of refund to be granted by issuing a notice in Form DVAT 21A.
12. SPECIAL TRANSACTIONS
12.1Second Hand Goods
Second- hand goods are also taxable in case: If you are a registered dealer and sell second-hand goods.
If you purchase the goods from a resident seller who is not registered under
DVAT Act.
If you purchase the goods either as trading stock for resale in an unmodified
form or otherwise or as raw material for incorporation or division into trading
stock.
You have adequate proof of the amount paid for the goods;
The registered dealer dealing in second hand goods is also entitled to a tax
credit for the purpose of Section 9 of DVAT Act of the least of : the input tax borne by the resident seller when he purchased the goods;
the tax fraction of the original cost of the goods to the resident seller;
the tax fraction of the fair market value of the goods at the time of their
purchase by the registered dealer; or the tax fraction of the consideration paid
by the registered dealer for the goods.
If the amount paid for second hand goods is more than Rs.2000/-, the input tax
credit will be allowed only in the tax period when the goods are resold.
12.2 Hire purchase
The transfer of goods by hire-purchase is deemed sale and the time of sale is
when the hire purchase agreement is executed. Tax should be computed and
paid on the total price payable (including all future installments) under the hire
purchase agreement. The tax must be paid within 21 days from the end of the
tax period in which the agreement is executed.
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12.3Lease
The transfer of the right to use any goods for any purpose ( i.e. whether or not
for a specified period for cash, deferred payment or other valuable
consideration is a 'sale' under the DVAT Act in Delhi or outside Delhi.
The amount of tax payable in respect of a lease during a tax period is the
portion of the sale price for the lease that is due and payable during the relevant
tax period.
12.4Works Contract
A works contract would include an agreement executed by you for building
construction, manufacture, processing, fabrication, erection, installation fitting
out, improvement, repair or commissioning of any movable property or
immovable property.
Tax is payable on any transfer of property in goods during the course of
execution of a works contract excluding the charges towards labour services and
other like charges subject to certain prescribed conditions.
13. Tax Deduction at Source(TDS)
Tax deduction at source @ 2% in case of registered dealers/contractors and
@4% in case of unregistered dealers/contractors from the bill amount of works
contracts executed will be made by the contractees to whom properties in goods is
transferred through a works contract. Contractor will issue a certificate in Form
DVAT 43 to the dealer/person transferring property and deposit the tax so deducted in
an authorized bank in electronic mode or in the government treasury before the expiry
of 15 days following the month in which the deduction is made.
A person required to deduct tax at source shall apply for registration in Form
DVAT 44 and obtain Tax Deduction Account Number (TAN) with in 7 days from the
date on which tax was first deducted or deductible. TAN will be issued in form DVAT
45.
Persons who have been allotted TAN are required to deposit the tax deducted
within fifteen days following the month in which deduction is made and file a TDS
return in Form DVAT 48 within a period of 28 days from the end of the Quarter in
which the tax is deducted.
Any delay in depositing of the TDS amount and failure to file TDS returns is
subjected to interest and penalties.
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The works contractor/dealer on whose behalf the tax has been deducted at
source can claim a credit for the TDS amount in the tax period in which he is issued
the TDS certificate
14. Composition Scheme
The composition scheme is an elective option which can be exercised by
making an application in Form DVAT 01 within 30 days from the first day of
the beginning of the following year. The option may only be reversed after the
end of the year for which the option is made. The application for the reversal of
the election for this scheme is made in Form DVAT 03 within 30 days from the
first day of the beginning of the financial year.
Separate Composition Scheme are available for the dealers dealing in bullion,
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Type of contractor
Rate of Tax
Tax
Period
1.
2.5% of the
Quarterly
entire turnover
2.
http://www.dvat.gov.in
We maintain a dynamic website. Most of the registered dealers have been
provided a unique User ID and password. Interested dealers who want to avail of the
facility of website may contact the Department through their respective wards VAT
Officers for allotting User ID and password. Subsequently the password can be
changed by the User.
By logging their User ID and password, dealers can view their:
(a) tax payment details; (b) details of the Statutory Forms issued to the dealers and
(c) dealers' particulars such as TIN/registration number, name of the dealer and the
commodity in which he is dealing.
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Any citizen can access our website and get information about the following:(i) The Department; (ii) DVAT Act/Rules/CST Act and Rules and Circulars,
Notifications /Determination orders issued; (iii) Processes and procedures; (iv)
Cancelled Dealers Information; (v) Various Type of Forms used by the
Department; (vi) Frequently Asked Questions about DVAT; (viii) Citizen's
Charter; (viii) Tender Notice; (ix) Procedure for filing on-line return etc.
15.1 Front Office
We provide a Front Office for receiving all type of applications in the Front
Office. The Front Office is fully Computerized. All applications are accepted on the
receipt counter between 10.30 AM to 4.30 PM. It is designed to provide conducive
environment to the dealers.
The dealers/their representatives can have their technical queries answered in
the Enquiry Cell of the Front Office.
16. KEY CUSTOMERS SERVICES (KCS) UNIT
A Key Dealer Unit was established on 01-04-2005 to provide a single point
contact for large tax payers. Under the DVAT Act, this unit was renamed as Key
Customer Service Unit and the dealers who pay tax of more than Rs.50 Lakhs per
annum were brought into its fold. The unit was again re-organized in August, 2011 for
providing high quality service to the highest tax payers in each interaction, help them
understand and meet their tax obligations and for enforcement of the tax law through
fair and uniform application of the law.
17. THE SPECIAL ZONE(SZ)
The Special zone has been created to deal with the cases of major dealers who
are engaged in the activities of executing work contract and transferring the right to
use the goods in specialized manners. The 46th amendments of the Constitution, vide
insertion of Article 366(29A) thereto, empowered the states to levy and collect tax on
specified categories of deemed sales such as works contracts. The consideration for
which the work is contracted to be executed by the works contractor comprises several
elements in the nature of both goods & services and the tax is to be payable on the
value of goods used in works contract. The VAT is applicable on the material turnover
which is defined in the DVAT Act, 2004 and DVAT rules, 2005 as the amount of the
value of goods at the time of transfer excluding the amount of labour and services.
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The applicable rate of tax in works contract is 12.5% except in the following cases:
5% on printing contracts.
18. EXPORT- IMPORT CELL (EXIM CELL)
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21. Note on The Delhi (Right of Citizen to time bound delivery of Services) Act, 2011
The Delhi (Right of Citizen to time bound delivery of Services) Act has come
into force w.e.f. 15/09/2011 in the NCT of Delhi. The service of registration to the
new dealers has to be provided within 15 days of applying for registration has been
notified under the said Act, provided that all the required documents and a valid
security are submitted along with the application for registration. If any discrepancy in
the documents or security comes to the notice during scrutiny, a notice in the form of
DVAT-05 to the applicant is issued within the 15 days. The applicant has to furnish
reply within 15 days of issue of such notice.
As per the provisions of the Act any applicant who is not delivered service in
the prescribed time period shall be entitled to seek penalty at the rate of Rs.10/- per
day subject to maximum of Rs.200/- from the Competent Officer and this will be paid
to the citizen at the time of delivery of service. The Competent Officer after payment
of compensatory cost shall make proper inquiry and fix the responsibility for the delay
caused in the manner prescribed. The penalty paid to the citizen shall be recovered
from the official/officer found to be responsible for the delay caused. The
officer/official who is found to be responsible for the delay can appeal to the Appellate
Authority against the orders of the Competent Officer.
Additional Commissioner-IV has been designated as the Competent Officer
and Special Commissioner-III has been designated as the Appellate Authority under
the Act.
22. GRIEVANCE REDRESSAL MECHANISM
The concerned Value Added Tax Officer, the Zonal Joint/Additional
Commissioner, Special Commissioner can be contacted in person or over telephone.
The complaints of bribe/illegal gratification may be brought to the notice of the
Additional Commissioner (Vigilance) of the Department located on the 10th floor of
the Vyapar Bhawan.
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(I)
(II)
Jurisdiction
(III)
Concerned wards/branch where they are working
as
ward/branch incharge
VATOs/AVATOs
Enforcement-I
A.O. (Accounts)
Accounts Branch
Registrar
MAT
VATO (Co-Ordination) has been designated as Nodal Officer in respect of CoOrdination branch for providing consolidated information pertaining to RTI on behalf
of this department.
The applicant can directly approach the concerned PIOs if the issue pertains to
a particular ward/branch/Personal Branch of Spl. Commissioners, Addl.
Commissioners & Jt.Commissioners.
If the Applicant is not satisfied with the reply of PIO concerned,he/she may file his/her First
Appeal in the office of First Appeallate Authority. Presently Sh. S.R. Kataria, Special
Commissioner has been designated as First Appeallate Authority and his official address is
as under:
Room No. 304, 3rd Floor, Vyapar Bhawan, Department of Trade & Taxes, GNCT of
Delhi, I.P. Estate, New Delhi-110002.
24. E-MAIL ID
You can contact the department at our e-mail ID: ctt.delhi@nic.in
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Designation
Location
Telephone
Nos.
Commissioner
3rd Floor
23319568,
23319691
23319474(FAX)
Spl. Commissioner-I
3rd Floor
23318486
Spl. Commissioner-II
3rd Floor
Spl. Commissioner-III
3rd Floor
23318561
23318404
Addl. Commissioner-Zone- 1
3rd Floor
23318845
Addl. Commissioner-Zone- II
3rd Floor
3rd Floor
23352402
3rd Floor
23305434
10
4th Floor
23324338
11
Addl. Commissioner,
Vigilance/Zone-VII
10th Floor
23318021
12
3rd Floor
23317692
13
8th Floor
23311496
14
12th Floor
23324520
15
Joint. Commissioner-KCS/EXIM
7th Floor
23318602
16
Joint. Commissioner-Zone-III
11th Floor
23318476
17
Joint. Commissioner-Zone-VIII
9th Floor
23318479
18
8th Floor
23311496
19
26.
DVAT 01
ANNEXURE-I
LIST OF DVAT FORMS
Application for opting for Composition scheme by a dealer registered under
Delhi Value Added Tax Act, 2004.
DVAT 02
DVAT 03
DVAT03A Intimation for opting out from Composition scheme during the financial year
DVAT 04
DVAT-06
DVAT 08
DVAT 09
DVAT 10
DVAT 11
Cancellation of Registration
DVAT 12
DVAT 13
DVAT 14
DVAT 15
DVAT 16
DVAT 18
DVAT 18A Statement of stock in hand as on April 01, 2005 (which has not suffered tax
earlier)
DVAT 19
DVAT 20
DVAT 21
Refund order
DVAT 22A Notice for withholding refund/ furnishing security under section 39
DVAT 23
DVAT 24
Notice of Assessment
DVAT 25A Certificate to be served upon the certificate- debtor under section 43(6)
DVAT 26
DVAT 27
DVAT 29
DVAT 30
Purchases Register
DVAT 31
Sales Register
DVAT 32
DVAT 33
Delivery Note
DVAT 34
Export Declaration
DVAT 35
Import Declaration
DVAT 37
DVAT 38
Objection Form.
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