GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN: I.P. ESTATE : NEW DELHI- 110 002
No. F 3(619)/Policy/VAT/2016/1610-1623
In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the Act) and in partial modification to the notification number F3(619)/Policy/VAT/2016/1291-1304 dated 12th January, 2016, notification number F3(619)/Policy/VAT/2016/1437-1447 dated 11th February, 2016 and 3(619)/Policy/VAT/2016/1496-1506 dated 25th February, 2016, I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby direct that the returns in Form GE-II for the first three quarters of the current financial year (i. e. 1st April, 2015 to 30th June, 2015; 1st July, 2015 to 30th September, 2015 and 1st October, 2015 to 31st December, 2015) are required to be filed by 15th March, 2016 and further, in view of functional difficulties reported by some Government Entities, declare the sub field 5 of field 4 in Form GE-II, which relates to description of goods purchased, to be non mandatory i.e. description of goods/items purchased is to be provided as per the convenience. It is further clarified that the data of purchases required to be provided in Form GE-II shall not include the procurements through work contract activities for which the Government Entities are required under the provisions of section 36A of the Act to issue certificate of deduction of tax at source and to file return in Form DVAT 48.
This notification shall come into force with immediate effect.
Commissioner Value Added Tax