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 : Finally the time came, we all are waiting for.. Yes, GST registration (migration) portal is open from 16 Dec 2016. As we observed...
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 li...
Goods and Services Tax : Kanika Goel The Department welcomes all Market/Industrial Associations to join hands for faster development of city and for better...
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 ...
Goods and Services Tax : Delhi High Court held that petitioner is duly entitled for interest under section 42(1) of Delhi Value Added Tax Act, 2004 (the DV...
Goods and Services Tax : Delhi High Court rules that interest on refunds under the DVAT Act should be computed from the date of the DVAT Appellate Tribunal...
Goods and Services Tax : Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment...
Goods and Services Tax : Delhi High Court grants interest on delayed refund under Delhi Sales Tax Act after 90 days from the claim date. Full text of the j...
Goods and Services Tax : Explore how the Supreme Court's ruling reinforces strict adherence to refund timelines under the Delhi Value Added Tax Act in the ...
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...
Delhi, being the trading centre, issuance of credit notes in respect of discounts and incentives by the sellers to the buyers is a common marketing phenomenon. Where the consideration as per the original sale bill is reduced due to offer of discount, incentives, etc., credit note is issued by the seller to the purchaser.
In supersession of all earlier orders on the subject, it is hereby decided by the competent authority, only cases where objection is filed by the dealer, shall be dealt by Special Objection Hearing Authority (SOHA). However, cases where only rectification/ review for the mistake which is apparent on the record or where mismatch report as per System becomes NIL after revising the return
Scraps of Breads, Biscuits, Chips, which are the bye products of the food processing industry at the time of manufacturing, and are not traded in sealed pack and which carry labels such as ‘Not for human consumption’ are cattle/animal feed and are covered under Entry No.3 of the First Schedule appended to the DVAT Act, 2004, hence, exempt from levy of VAT.
M/s. Unifiers Social Venture Pvt. Ltd., is a registered dealer having TIN 07986916518 and is engaged in sale of printed material content meant for education at computer institute. Content developed in house and being published in the form of books/booklets/printed material to be distributed at the Commercial computer Institute.
Provide details of goods purchased and reported in Annexure -2A, during preceding tax period but received during the current tax period in Annexure 2A(1), The format of Annexure2A(1) shall be similar to Annexure 2 A. If you have uploaded invoice wise details of purchases in Annexure-2A, then such uploading is not necessary, provided the corresponding seller(s) have also uploaded invoice wise sale details of the transactions.
In exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules,2005, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby extend the last date of online filing of fourth quarter return for the year 2013-14, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexures, and submission of hard copy to 09/05/2014.
All registered dealers can avail of the facility by obtaining digital signatures from any pf the certifying authorities. The dealers filing the returns online by using digital signature need not to file Return verification Form in Form DVAT-56.
Since, the notification came into effect from 05.03.2014, the fourth quarter return for the year 2013-14 will continue in the same format as existing at the beginning of the quarter and may be filed with aforesaid blocks (R 10 & R 11). However, information pertaining to year 2009-10 and 2010-11 shall not be provided in the block R 10, since default assessment for missing forms for these years has already been carried out.
Appropriate Government Treasury for collection of tax, interest, penalty or any other amount due under the Act or Central Sales Tax Act, 1956 from the dealers registered or liable to be registered under the Act, casual traders and contractees (TAN holders)
No. F.3(21)/Fin(Rev-I)/2013-14/ – In exorcise of the powers conferred by Section 100A of the Delhi Value Added Tax Act.2004 (Delhi Act 3 of 2005), and to facilitate the dealer/person to submit information/return etc. online by using digital signatures, the Lt. Governor of the National Capital Territory of Delhi,
