CA Pratik Anand

In a recent change under the Delhi VAT, Objections against any order of the Assessing Officer will only be filed online and manual objections which are not generated from the system will not be accepted.

New Procedure for filing objections in DVAT

Step-1: Logging in to the Login of the Dealer at the DVAT Website www.dvat.gov.in

Step-2: After Login, Click on the ‘Objection’ TAB in the dealer login and there click on the ‘DVAT-38’ Tab.

Step-3: After that a screen opens where the information about the following is asked:

  1. Nature of Objection
  2. TIN
  3. Financial Year
  4. Tax period of the order against which objection is to be filed.

Note: In the nature of objection field, you have to fill the nature of order to be objected against i.e whether order is under the DVAT Act or the CST Act and whether it is an order of penalty or order of assessment of tax and interest.

Order cancelling the registration of the dealer can also be objected against by this mode.

Step-4: After filling the information in step-3, the system shows the details of the order passed against which objection is to be filed. Click on the information of the order passed against the dealer to proceed.

Step-5: After clicking on the information as in step-4, a screen appears. This screen is nothing but Form DVAT-38 to be filled online by the dealer. Here the following information is to be filled in by the dealer in online Form DVAT-38.

a. Date of service of the order or decision or Assessment objected against.

b. Whether objection is filed with the prescribed time. Prescribed time for filing the objection is the 2 months from the date of order.

c. Amount of demand objected against. Here the information of Tax ,Interest, penalty and turnover as claimed by the assessee/dealer and as assessed by the AO is shown and the difference between the two is shown as amount in dispute.

d. Whether the assessee wants a hearing?

e.  Full Grounds of objection on the basis of which objection is to be filed are to be stated.

f.  List of Enclosures is to be filled specifying the documents to be attached with the objection.

Step-6: After filling the above information, documents to be filed with objection are to be attached with form DVAT-38. Here the document type is to be specified for each document to be attached. The documents are to be attached in PDF Format.

It is advised to attach the following documents with the objection:

  1. Copy of original assessment order
  2. Power of Attorney in favour of AR.
  3. Grounds of objection(Although stated above in form-38)
  4. Statement of facts.
  5. Request for stay of demand.

Step-7: After attaching the above documents, select the name and designation of the authorised signatory and click on ‘save and preview’.

After seeing the preview and approving it, click on the submit button. An acknowledgement of the submission of online objection will be generated.

The online acknowledgement will have a five-digit bar coded reference number which is most important and without it the objection will not be accepted.

Step-8: After submitting the online objection, Take 4 print copies of the documents to be filed alongwith Form DVAT-38 filed online and submit 3 copies at the DVAT Department and take an acknowledgement of the receipt of documents at the VAT Office on the fourth copy.

One good thing about the online objection is that the hearing date of the objection will be allotted to the dealer immediately on the submission of documents.

Hope you find the above information relevant and useful in your daily practice

(The author is a CA in practice at Delhi and can be contacted at: E-mail: capratikanand@gmail.com, Mobile: +91-9953199493)

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Author Bio

Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, New Delhi, IN
Member Since: 10 Jun 2017 | Total Posts: 54
Pratik Anand is the founder of youronlinefilings.com, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. H View Full Profile

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13 Comments

  1. subhash datt says:

    I would like to inform you that we was wrongly mention period in dvat challan. how to rectify the said period if we will need letter to vat officer . kindly provide to me letter format

  2. arshad abbas says:

    I have applied for New TIN number but unfortunately, it cancelled now with reason (business premises lock at the time of verification) , even objection date is over now. what is do next ? still can i file a objection for re-verification ?

    Please suggest & advise (znenterprise12@gmail.com)

  3. AKHIL says:

    Can anyone suggest me , how to file objection for cancelled dealer to re-activate the registration, registration was cancelled due to nonfiling of two quarter returns .

  4. CA VIVEK BANSAL says:

    NOW IN CASE OF DEMAND OF TAX & INTEREST FOR NOT FILLING THE R-10 ,OBJECTION IN FORM 38 OR FORM 38C HAS TO BE FILED WHEREAS MY CLIENT HAS FILED ALL THE DETAILS IN IIIRD QUARTER RETURN OF 2013-14 AS WELL FILED ALL THE FORMS IN DVAT 51 AS WELL AS SUBMITTED ALL THE DETAILED OF FORM ONLINE ALSO. ORDER IS DATED 30-3-2015 .
    CA VIVEK BANSAL
    MOBILE:9891395465

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