GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-110002.
No.F.3(521)/Policy/VAT/2015/308-15 Dated: 26.05.2017
CIRCULAR NO. 7 OF 2017– 18
Subject:- Grant of Registration under DVAT & CST.
In continuation of Circular No. 24 of 2016-17 date 23.02.2017 (issued vide No.F.3(521)/Policy/VAT/2015/1200-1205), on the issue of grant of online registration under DVAT/CST Act, it is clarified that in respect of dealers who have been issued Provisional Registration pursuant to earlier Circular No. 3 of 2015-16 date 27.04.2015 (up to the issuance of circular No. 24 of 2016-17 date 23.02.2017), but the signed copy of registration certificate (DVAT-06) has not yet been issued due to pending VATI verification, the Assessing Authority/ Ward In charge shall process and issue signed copy of R.C.(DVAT-06) after due verification of registration application (DVAT-04) under DVAT Act and Form-A under CST Act and all requisite documents, without any field verification by the VATI. In case of any deficiency in the requisite documents, submitted by the applicant dealer, the Assessing Authority shall provide an opportunity to the dealer for removal of deficiency thereof.
The Assessing Authority shall take appropriate decision in accordance with the relevant provisions of DVAT Act, 2004 read with DVAT Rules, 2005.
All Zonal In charges shall monitor and ensure that the pending R.C.s of above category are issued to the applicant dealers at the earliest.
However, the aforesaid instructions shall not preclude Assessing Authority of the Ward from conducting VATI inspection after the issue of Registration Certificate and to take appropriate action/ decision as per the provisions of DVAT/CST Act and concerned Rules.
Joint Commissioner (Policy)
No.F.3(521)/Policy/VAT/2015/308-15 Dated: 26-05-2017.
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