All the TAN holders responsible for deduction of TDS under section 36A of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as ‘the Act’), shall issue TDS certificate electronically in Form DVAT-43 duly generated from the departmental website, to the contractor(s). A unique ID will be generated on such certificates. The contractor(s) shall mention unique ID Number(s) in his return Form DVAT-16/DVAT-17 for claiming credit under section 36A(6) of the Act. All TAN holders shall file the return in Form DVAT-48, online through the departmental website, for each quarter commencing from the quarter ending 30th June, 2013.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No. F. 3(364)/Policy/VAT/438-449                                            Dated :11/07/2013

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NOTIFICATION

In exercise of the powers conferred by clause(c) of sub-rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as ‘the Rules’), I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, hereby require that all the TAN holders responsible for deduction of TDS under section 36A of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as ‘the Act’), shall issue TDS certificate electronically in Form DVAT-43 duly generated from the departmental website, to the contractor(s). A unique ID will be generated on such certificates. The contractor(s) shall mention unique ID Number(s) in his return Form DVAT-16/DVAT-17 for claiming credit under section 36A(6) of the Act.

I also hereby require that all TAN holders shall file the return in Form DVAT­48, online through the departmental website, for each quarter commencing from the quarter ending 30th June, 2013.

This Notification shall come into force with immediate effect.

(PrashantGoyal) Commissioner, Value Added Tax

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Category : Goods and Services Tax (4860)
Type : Notifications (15276) Notifications/Circulars (30301)
Tags : Delhi VAT - DVAT (397)

0 responses to “Delhi VAT – TDS certificate to be generated electronically in Form DVAT-43 with unique ID”

  1. Mohsin says:

    Sir if a person regd under dvat for resale/wholesale for some goods and he mention in his invoice material-10000
    + 2000 labour after that his client deduct TDS 4% tds for contracter and depsoit to depart.
    so, what should do????

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