The Delhi Government vide Notification No. F3/643 has specified with immediate effect that registered dealers shall furnish returns in e-Form DVAT 16 (DVAT Return) or in e-Form DVAT 17 (Composition Tax return Form) with digital signatures in accordance with provisions of Information Technology Act, 2000 for the tax periods following the year during which the gross turnover exceeds Rs. 50 lakhs. Dealers filing return with digital signatures are not required to submit the return verification form in Form DVAT 56 for acknowledgement of the return separately.
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI- 110 002
No. F3(643)/Policy/VAT/2016/1585-1597
Dated 01/03/16
NOTIFICATION
In exercise of the powers conferred on me under the fourth proviso to sub-rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005, I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require that-
-the dealers, whose gross turnover (i.e. turnover under the Delhi Value Added Tax Act, 2004 plus turnover under the Central Sales Tax Act, 1956) during the financial year 2014-15 exceeded fifty lakh rupees, shall furnish their returns in Form DVAT 16 or in Form DVAT 17, as the case may be, with digital signatures in accordance with the provisions of the Information Technology Act, 2000 for the tax period 15, January, 2016 to 31st March, 2016 and subsequent tax periods; and
-the dealers who are registered under the Delhi Value Added Tax, 2004 on or after 1st April, 2015 shall furnish their returns in Form DVAT 16 or in Form DVAT 17, as the case may be, with digital signatures in accordance with the provisions of the Information Technology Act, 2000 for the tax periods following the year during which their gross turnover exceeds fifty lakh rupees.
Explanation 1- In view of the provisions of sub-rule (1) of rule 3 of Central Sales Tax (Delhi) Rules, 2005, where the return under the Delhi Value Added Tax Act, 2004 is required to be filed with digital signatures, the return in Form 1 shall also be required to be filed with digital signatures.
Explanation 2- The dealers other than those who are mandatorily required to file returns through digital signatures under this notification can also, at their own option, file their returns through digital signatures.
Explanation 3- Dealers filing their return through digital signatures are not required to submit the return verification form in Form DVAT 56 for acknowledgement of the return separately.
Explanation 4- The dealers once started filing returns with digital signatures shall continue to file the returns with digital signatures even if their annual turnover falls below fifty lakh rupees any time in future.
This notification shall come into force with immediate effect.
(S.S. Yadav)
Commissioner Value Added Tax
