Advance Information about booking from Banquet Halls, Farm Houses, Marriage/ Party Halls, Hotels, Open Grounds, in Form BE-1 & BE-2

1. What shall be the due date to file BE-1?

BE-1 form is meant for enrollment of owner/ custodian of the venue. The scheme is being implemented w.e.f. 1st January, 2014. As such, the eligible persons are required to file the information 3 days before. Hence enrollment should be done on or before that date. For the first return, the enrollment should be done by 27th December, 2013. A unique enrollment number shall be given by the Department once the form BE-1 is submitted to the Department.

2. Whether any electronic receipt shall be issued for filing BE-1 and BE-2?

No. To begin with, the eligible persons have to file both BE-1 & BE-2 manually and get the duplicate copy stamped from the office of concerned Zonal Addl. /Jt. Commissioner of the Department. In future, online facility would be provided for the same.

3. Shall the Department issue an enrollment number immediately on submission, or a separate certificate shall be given later on?

An enrollment number may be obtained on the next working day of filing manual BE-1. The concerned zonal in-charge shall take this unique number from Addl. Commissioner (System) and pass on to the applicant on the next working day (to be recorded on the duplicate copy of BE-1). Later on, after switching over to electronic mode, an enrollment certificate would be issued and delivered to all eligible entities.

4. Whether it will be mandatory to mention this enrollment number (if any) on any stationery?

Yes. It will be mandatory to mention the enrollment number on return form BE-2 and for all future correspondence with the Department.

5. Whether any separate certificate shall be issued on submission of BE-1? As replied at (iii) above, the separate certificate would be issued later.

6. When revising BE-2

(a) How to mention whether it is revised or original?

No need to mention any word on the original. However, on revised return, word – ‘Revise’ may be mentioned. In the electronic mode, facility of drop down shall be provided.

(b) Where to mention change of information (No column exists for intimating cancellation)?

May not be required as separate sheet has to be attached for each function. The latest information shall be treated as final for a period.

(c) How shall the Department differentiate between Original and revised information about same program.

The latest filed information shall be treated as final.

(vii) While filing original BE-2, how would “Total value of food sold (excluding VAT)” and “Total value of liquor sold (excluding VAT)” would be disclosed in advance, when these values can only be known once the program is over. Estimated value of food and liquor to be sold has to be provided.

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Category : Goods and Services Tax (6832)
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Tags : Delhi VAT - DVAT (401)

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