Delhi VAT - DVAT

Input tax credit cannot be denied to recipient on default of payment by supplier

Goods and Services Tax - High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default of selling dealer in depositing tax, as violative of Articles 14 and 19(1)(g) of Constitution of India....

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Direct and Indirect tax updates for 1st March to 15th March 2017

Goods and Services Tax - Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN). MCA will forward data in form 49A to prescribed Income Tax Authority through digital signature. ...

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All you need to know about migration from VAT to GST

Goods and Services Tax - Finally the time came, we all are waiting for.. Yes, GST registration (migration) portal is open from 16 Dec 2016. As we observed that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t worry, we are here to make it simple for you....

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DVAT (IST) Amendment Bill, 2016 passed by Delhi Assembly

Goods and Services Tax - Insertion of section 3(11): This new section has been inserted to collect advance tax from importers at the time of import. The liability to pay tax has been fastened from point of sale to point of import. Notification in this regard shall be issued by Department which will outline the items, condition, exemption and rate of advance tax o...

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Delhi VAT: Brief on Market Association Reward Scheme

Goods and Services Tax - Kanika Goel The Department welcomes all Market/Industrial Associations to join hands for faster development of city and for better amenities in their area. In its effort to collect the due tax, the Government intends to involve market associations. With this objective in view, the Government proposes to introduce a reward scheme for the a...

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Expression of Interest for survey of business establishments in Delhi

Goods and Services Tax - Department has decided to hire services of an experienced agency, for collecting, processing and creating electronic database in respect of all business establishments, running in Delhi. The agency shall be required to carry out door to door survey of the establishments and preferably collect the following details...

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Delhi VAT- Advisory for Casual Dealers

Goods and Services Tax - The India International Trade Fair (IITF) shall be held from 14-11-2015 to 27-11­2015 at Pragati Maidan, New Delhi. Registered dealers of VAT department shall continue to use their TIN for making sales at IITF and follow the provisions of Delhi Value Added Tax Act, 2004 and Rules framed there under for conducting business. Un—Registere...

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Reward up to Rs. 10 Lakh for Information on Delhi VAT Defaulters

Goods and Services Tax - It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax evasion in Delhi so as to minimize the pilferage of VAT revenue of the Government of Delhi....

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Delha VAT – Dealers to keep records at principal place of business for 7 years

Goods and Services Tax - As per the section 48 and Rules 42 & 19 of Delhi VAT Act & Rules, you are also required to maintain and retain prescribed records at the declared principal place of business in Delhi for 7 years....

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Delhi VAT Dealers – Caution in Purchases against Tax Invoices

Goods and Services Tax - Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling dealer not sufficient – selling dealer needs to back it up with return....

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Delhi HC condemns VAT dept for deliberate delay in issue of VAT refund

Asian Polymers Vs Commissioner of Trade & Taxes & Anr (Delhi High Court) - Recently, in Asian Polymers Vs. Commissioner Of Trade & Taxes & Anr, the Delhi High Court reiterated that re-assessment cannot be used as a tool for causing delay in processing the refund applications. While scrapping the assessment orders passed by the DVAT Department, the division bench criticised...

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Goods used in Rail cleaning does not amount to transfer to Railways

VPSSR Facilities Vs Commissioner of Value Added and ANR. (Delhi High Court) - The petitioner (Contractor) impugns the order dated 30.06.20 14 passed by the Commissioner Valued Added Tax holding that the chemicals/Solvents used in the process of cleaning, amounted to sale of goods and the moment the chemicals were poured on the property of the Contractee, even though used for ...

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Sales Tax applicanbility on under construction flats at the time of Booking

M/s Supertech Ltd. Vs Commissioner of Commercial Tax, UP (Allahabad High Court) - Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments universally applicable without regard to the facts and circumstances of the case?...

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No local VAT on goods purchased inter-state or in the course of import in works contracts-SC

Commissioner, Delhi Value Added Tax Vs M/s. ABB Ltd. (Supreme Court of Court) - The Hon’ble Supreme Court delivering very important judgment with regard to taxability of inter-state works contract. In the case of Commissioner, Delhi VAT vs ABB Ltd., it has been held that in case the goods are purchased from other States or are imported from outside the country...

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System Generated Assessment Orders Not Valid – Delhi HC

Bhumika Enterprises Vs Commissioner Value Added Tax & Anr. (Delhi High Court) - Bhumika Enterprises Vs Commissioner Value Added Tax & Anr In a major relief to VAT dealers in the State of Delhi, the High Court of Delhi has quashed the system generated assessment orders issued by the VATO....

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Registration Number showing inactive on GSTN Common Portal

Order No. F. No. 96/ACTT/GST/2018/391-93 - (18/07/2018) - It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns....

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First Appellate Authority under Delhi GST Act Notified

P.N0.(03)/HR/DGST/2018/5220-29 - (08/05/2018) - Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017. ...

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Direction for Processing of refund under DGST Act, 2017

F. No. 2(60)/Policy-GST/2018/1490-96 - (08/02/2018) - All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-...

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Delhi VAT: Format to submit details of closing stock prescribed

Notification No. F. 2 (12)/Policy/2017/987-95 - (27/10/2017) - Govt hereby require all the dealers who were registered under the said Act to submit details of closing stock as was held by them on 31st March, 2017 and 30th June, 2017 online on the website of the department i. e. www.dvat.gov.in as per the following format, latest by 15th November, 2017....

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DVAT- Last date of filing of online return in Form 9 extended to 31.12.2017

Circular No. 16 of 2017- 18 - (29/09/2017) - I, H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online return in Form 9 for the year 2016-17, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 upto 31/12/2017....

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Recent Posts in "Delhi VAT - DVAT"

Registration Number showing inactive on GSTN Common Portal

Order No. F. No. 96/ACTT/GST/2018/391-93 (18/07/2018)

It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns....

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First Appellate Authority under Delhi GST Act Notified

P.N0.(03)/HR/DGST/2018/5220-29 (08/05/2018)

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017. ...

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Direction for Processing of refund under DGST Act, 2017

F. No. 2(60)/Policy-GST/2018/1490-96 (08/02/2018)

All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-...

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Input tax credit cannot be denied to recipient on default of payment by supplier

High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default of selling dealer in depositing tax, as violative of Articles 14 and 19(1)(g) of Constitution of India....

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Delhi VAT: Format to submit details of closing stock prescribed

Notification No. F. 2 (12)/Policy/2017/987-95 (27/10/2017)

Govt hereby require all the dealers who were registered under the said Act to submit details of closing stock as was held by them on 31st March, 2017 and 30th June, 2017 online on the website of the department i. e. www.dvat.gov.in as per the following format, latest by 15th November, 2017....

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DVAT- Last date of filing of online return in Form 9 extended to 31.12.2017

Circular No. 16 of 2017- 18 (29/09/2017)

I, H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online return in Form 9 for the year 2016-17, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 upto 31/12/2017....

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Delhi VAT return filing date for Q1 of 2017-18 extended to 01/09/2017

Circular No. 13/2017-18 (17/08/2017)

In partial modification to this department's Circular No. 11 of 2017-18 on the subject cited above and in exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules, 2005, I H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online/hard copy of First quarter return for the ...

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Delhai VAT: Disposal of pending Form DVAT 04 & DVAT 07 applications

Circular No. 12 of 2017-18 (03/08/2017)

It has, however, come to the notice that some of the ward Incharges have still not disposed off their pendency of Form DVAT 04 & Form DVAT 07 applications, relating to Registration and amendments respectively....

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DVAT: Due date extended to 17/08/2017 for Filing Q1 returns of 2017-18

Circular No. 11 of 2017-18 (28/07/2017)

I do hereby extend the last date of filing of online/hard copy of first quarter return for the year 2017-18, in Form DVAT­16, DVAT-17 and DVAT-48 along with required annexure/enclosures up to 17/08/2017,...

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Delhi VAT: Guidelines to download & Modify Statutory Forms

Circular No. 8 OF 2017-18 (06/06/2017)

Following criteria are laid down to curb the misuse of the facility of auto downloading of Statutory Forms provided at the dealer's end in the online module. The system/EDP branch will put a block on this facility and the Assessing Authority/Ward Incharge may take appropriate action on such blocked forms after verifying the due purchases ...

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