(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002

No.F.3(515)/Policy/VAT/2015/330-41

Dated: 26/06/2015

NOTIFICATION

In exercise of the powers conferred on me by section 27 of Delhi Value Added Tax Act, 2004, I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby prescribe a return to provide details of dealers located in Delhi, supplying goods either to customers of Delhi or outside Delhi and details of dealers located outside Delhi, supplying goods to customers of Delhi, for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals. The companies/firms/LLPs/ proprietorship concerns etc. may be acting as facilitators, directing the transaction to the dealer concerned for supplying the goods to the customer who has ordered for such supply or supplying the goods directly to the customers from the godown maintained, managed and owned by such facilitating entities, where the goods of concerned dealer have already been stored. The said return is subject to following conditions:

1. All such persons engaged in the business of e-commerce shall have to enrol themselves by logging on to the web-site of the department (www.dvat.gov.in ) at first by clicking on the relevant link in the Menu. Basic information has to be filed online in Form EC-I. A unique ID would be generated after successful submission. This ID should be used for filing the said return. Password for logging on to the site would be communicated on email provided by the person.

2. Return should be filed on quarterly basis in Form EC-II & EC-III by 10th day of the month following the quarter to which the return pertains. To begin with, return for the first quarter of current financial year 2015-16 may be filed by due date.

3. The return should be uploaded on the above said portal of the department in off-line /online mode by digitally signing the same.

4. Net sale turnover of a dealer, reducing there from the turnover of the sold goods returned which have been sold during the same quarter.

5. The return of a quarter can be revised by the end of next quarter for making corrections for the goods sold in that quarter but returned in subsequent quarter.

6. Non-compliance of the notification by the eligible persons referred above would be treated as violation of the provisions of Delhi Value Added Tax Act, 2004 and would be proceeded accordingly.

7. Suppression of information relating to any dealer engaged in supplying goods directly or indirectly through the portal of e-commerce entity would also be treated as violation of the provision of Delhi Value Added Tax Act, 2004 / Central Sales Tax Act, 1956. Such turnover would be deemed as sale made by the e-commerce entity.

2. The notification shall come into force with immediate effect.

(Sanjeev Khirwar)

Commissioner, Value Added Tax

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Category : Goods and Services Tax (5229)
Type : Notifications (15371) Notifications/Circulars (30585)
Tags : Delhi VAT - DVAT (398)

0 responses to “Delhi VAT- Quarterly Return prescribed for persons engaged in e-commerce”

  1. Jasbir Singh says:

    Hi,

    I am online seller from new delhi, I am looking for FLipkart enrollment id. I have asked them but they are not able to provide it. could you please help me

    Regards
    Jasbir Singh

  2. rajeev says:

    Is the Return to be filed by Portal even if no warehousing facility extended ie no logistics of goods involved and only

    booking orders forwarded to selles who ship goods themselves and also case 1 seller collect payment directly from buyers

    and case 2 get paid by portals after deducting their commission on booking order value.

    We have multiple portals under one proprietorship firm. Do we need to register firm name or every portal separately in

    ..Also order booked on portal has only seller total price inclusive of tax and breakup is done by seller in his invoice

    during shipment. But form ECII and ECIII ask for beakup of each dealer item and tax rate .sold locally vat and outside

    Delhi cst In the form.

    In return report format what is meant by merchant id allotted by e com company. Do we give our own code.

    What is meant by Registration No /TIN/Pan if unregistered. Seller Dealers selling on portal Pan is ok if they are

    unregistered but how can TIN be unregistered. Anyway we do not allow unregistered dealers to sell.

    I dont know how transaction wise info portals will know unless invoice and shipment details are also uploaded for each

    transaction and this will be very difficult to manage. All this will be very tedious info to collect and report in e

    commerce return report formats. It should have been just sufficient to give registered dealers selling on portals and let

    vat authorities check their returns and invoices. Dont these dealers get booking through Print ads and on telephone. E com

    portals is similarly just another medium.

  3. priyusha says:

    my client is registered dealer in tamilnaduvat,it is a registered seller on snapdeal,if my client also reuires to get registered with EC1??please clarify

  4. Rakesh Kumar says:

    It is applicable for Flipkart, snapdeal, Amazon etc and not on the sellers/dealers registered with them

  5. Ruhi Kapoor says:

    Its applicable on units which are selling goods through their portal..i.e.. snapdeal, amazon etc. not on the dealers registered with them.

  6. Ajay Agrawal says:

    Hi Anil and Chaksita

    These forms are available on dvat site.

    If still you face the problem, kindly contact my team they will assist you at taxmukt@gmail.com

  7. Chakshita says:

    Dear Sir,

    I am a registered dealer in DVAT and selling goods online via online portals like Snapdeal. Pls clarify whether the above notification is applicable on dealer or the portals?

  8. Anil says:

    I am registered dealer in DVAT and selling our products through flipkart and SNAPDEAL AMD we are maintained our stock in our registered premises. Sir please let me know aabove mentioned forms / details is applicable for us or flipkart / SNAPDEAL….0lease advise.

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