Goods and Services Tax : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...
Goods and Services Tax : SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against default...
Goods and Services Tax : The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller's failure to remit tax or file ret...
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 ...
Income Tax : Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the app...
Goods and Services Tax : Department has decided to hire services of an experienced agency, for collecting, processing and creating electronic database in ...
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 de...
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...
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 ...
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 ...
Corporate Law : The Delhi High Court held that the pre-deposit requirement introduced by the third proviso to Section 74(1) of the DVAT Act could ...
Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...
Goods and Services Tax : SC ordered Department to comply with High Court directions and issue C-Forms and F-Forms after verification of indemnity bonds, le...
Goods and Services Tax : Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said perio...
Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....
Goods and Services Tax : Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding recti...
Goods and Services Tax : Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instruction...
Goods and Services Tax : Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the pres...
Goods and Services Tax : under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years f...
Goods and Services Tax : It has recently come to notice that, An account was de-freezed on the basis of the letter signed by the Ward In-charge, whereas it...
In Commercial Taxes Department, the Assessment Wing and Enforcement Wing function under the control of the Commissioner of Commercial Taxes. According to the administrative policy of the Tamilnadu State Government, Commercial Taxes Check posts are static locations where inter-State movement of vehicles are monitored
In exercise of the powers conferred upon me by first proviso to sub-rule (3) of Rule 4 of Central Sales Tax (Delhi) Rules, 2005 I, Sanjeev Khirwar, Commissioner, Value Added Tax, do hereby allow to file Form 9 for the year 2013-14, prescribed under the said Rules upto 30th June, 2015.
I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section(1) read with sub-section (2) and (3) of section 70 and sub-section (2) of section 59 of Delhi Value Added Tax Act, 2004, notify that the Form DP-1 shall be submitted online by all the dealers latest by 30/06/2015.
Delhi Government is now taking the smart decisions and updating the field of assessee for the smooth working and record of the Tax registered and non-registered dealers. The Department had issued a Notf. No. 585–596 dated 15.12.2014, which states that as it is mandatory for all registered dealers to inform the Commissioner about any change effected in the registration particulars;
The option of entering the manual return(s) prior to Financial Year 2012-13 & downloading the Central Forms has been removed for administrative reasons to check it’s misuse. The facility for downloading such forms after obtaining the approval concern ward incharge as being done in the past shall be provided by 15-Feb-2015.
In case the dealer has wrongly deposited the Tax in wrong TIN/TAN, a front end module has been developed to redress such issues. In this module, the dealer (in whose accounts the payment has been deposited) shall apply online for transfer of such payment to correct TIN
In continuation of this department’s Circular Nos. 18, 20, 22 and 24 of 2014-15, it has now been decided to dispose of objections filed u/s 74 of the DVAT Act, 2004 pertaining to mis-match cases of Annexure 2A/2B of Assessment Year 2012-13 on regular basis w.e.f 02/03/2015 for the wards mentioned in Column 4 of the Annexure enclosed herewith.
Delhi Value added tax simplification has been one of major agendas of all state governments. It has been largely felt and outlined that procedural relaxation is a must to ensure smooth trade in the city or outside. At the same time it is well understood that blanket relaxations would have the other side of the coin also and can lead to undesirable situation for the government including unethical revenue leakages.
I, Sanjeev Khirwar, Commissioner, Value Added Tax, do hereby extend the last date of filing of online/hard copy of third quarter return for the year 2014-15, in Form DVAT-16,DVAT-17 and DVAT-48 along with required annexures/enclosures to 15/02/2015.
I, Sanjeev Khirwar, Commissioner, Value Added Tax, do hereby extend the last date of filing of online return in Form 9 for the year 2013-14, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 to 31/03/2015.
