GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002
CIRCULAR NO 33 OF 2015-16
This department had issued a Notification No. 3(515)/Policy/VAT/ 2015/330-341 dated 26/06/15 prescribing the return to be filed by the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web portals. These entities were required to provide details of dealers using these platforms for making sales.
The department has been receiving a number of queries from the dealers engaged in e-Commerce as to whether they are required to get themselves registered and file prescribed returns. A confusion also arose about dealers effecting sales of their own products through their own e-portats/websites.
It is hereby clarified that only the persons who are providing these e-portals/websites to other dealers for passing on the orders from customers to the dealers /other vendors are required to enrol and file the returns in terms of Notification dated 26/06/15 referred above.
This issues with the prior approval of the Commissioner, VAT.
Spl. Commissioner (Policy)