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Delhi VAT - DVAT

Latest Articles


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 ...

January 26, 2018 88431 Views 4 comments Print

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

Income Tax : Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the app...

March 20, 2017 4611 Views 0 comment Print

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...

December 16, 2016 29875 Views 15 comments Print

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 li...

June 19, 2016 2638 Views 0 comment Print

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...

June 1, 2016 1567 Views 0 comment Print


Latest News


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 ...

July 5, 2016 1084 Views 0 comment Print

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 de...

November 5, 2015 5701 Views 0 comment Print

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...

September 9, 2015 1231 Views 0 comment Print

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 ...

February 28, 2014 2830 Views 0 comment Print

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 ...

December 13, 2013 1694 Views 0 comment Print


Latest Judiciary


Supply of helicopters without transfer of right to use not exigible to tax u/s. 2(g)(vi) of CST

Goods and Services Tax : Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use no...

December 28, 2024 117 Views 0 comment Print

Appeal preferred after 1st April 2005 is maintainable u/s. 81 of Delhi Value Added Tax

Goods and Services Tax : Delhi High Court held that appeal pertaining to period prior to 01 April 2005 is maintainable under Section 81 of the Delhi Value ...

November 29, 2024 405 Views 0 comment Print

Interest entitled under DVAT on money illegally retained by department: Delhi HC

Goods and Services Tax : Delhi High Court held that interest under section 42 of Delhi Value Added Tax Act entitled to the petitioner as department has ill...

October 29, 2024 237 Views 0 comment Print

Retention of refund claim as amount deposited voluntarily is not justified in law: Delhi HC

Goods and Services Tax : Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been ...

October 23, 2024 426 Views 0 comment Print

Interest entitled u/s. 42(1) of DVAT Act as refund withheld unjustifiably: Delhi HC

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...

August 10, 2024 165 Views 0 comment Print


Latest Notifications


Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

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...

March 22, 2024 693 Views 0 comment Print

Scrutiny of GST Returns for the FY 2017-18-reg

Goods and Services Tax : Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instruction...

October 31, 2023 54732 Views 0 comment Print

Dispose GST refund applications within time to avoid interest

Goods and Services Tax : Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the pres...

July 20, 2022 2487 Views 0 comment Print

Grievance redressal mechanism in case of pending GST Refunds

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...

May 13, 2022 2967 Views 0 comment Print

SOP to ensure compliance of Bank attachment letters- GST/VAT

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...

March 4, 2022 7107 Views 0 comment Print


Delhi VAT -Reversal of Input Tax Credit in respect of Credit / Debit Note related to discounts

December 26, 2013 3436 Views 0 comment Print

Under Section 10 (1) of the DVAT Act, 2004 where any purchaser has been issued with a credit note or debit note in terms of section 51 of this Act or if he returns or rejects goods purchased, as a consequence of which the tax credit claimed by him in any tax period in respect of which the purchase of goods relates,

Procedure to be followed by Special Auditor for conducting Special Audit under Section 58A of the DVAT Act, 2004

December 26, 2013 3177 Views 0 comment Print

Special Auditor should always mention the name of the dealer, along with its TIN, whose accounts are to be audited and the period of Audit in the covering letter in all communications made in respect of that dealer.

Delhi VAT : Advance Information about booking from Banquet Halls, Farm Houses, Marriage/ Party Halls, Hotels, Open Grounds, in Form BE-1 / BE-2

December 23, 2013 3540 Views 0 comment Print

BE-1 form is meant for enrollment of owner/ custodian of the venue. The scheme is being implemented w.e.f. 1st January, 2014. As such, the eligible persons are required to file the information 3 days before. Hence enrollment should be done on or before that date. For the first return, the enrollment should be done by 27th December, 2013.

Delhi VAT: Bank of Maharashtra notified for the purpose of deposit of Value Added Tax dues

December 20, 2013 423 Views 0 comment Print

Hereby renotify Bank of Maharashtra located in National Capital Territory of Delhi as appropriate Government Treasury for the purpose of deposit of Value Added Tax dues in relation to a dealer who are registered or liable to be registered under the Act and from contractees (TAN holders)

Delhi VAT : Dealers to Submit Details of Events to be Organised in advance

December 19, 2013 1295 Views 0 comment Print

Details of programmes/functions, to be organised in the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc., where food and/or liquor items are to be supplied/provided and cost of booking exceeds rupees one lakh per function, shall be submitted by the owner/lessee/custodian of the venue through a return in Form BE-2

Delhi VAT – Show cause Notice for cancellation of Registration on account of consistent NIL returns

December 18, 2013 12452 Views 0 comment Print

Whereas on the basis of information which has come to my knowledge, I am satisfied that registration of dealers mentioned in the Annexure needs to be cancelled with effect from 1st January, 2014 as they have filed return showing (NIL) Gross Turn Over for at least last one year which shows they have ceased to carry out any economic activity which would entitle them to be registered as a dealer under DVAT Act 2004.

Delhi VAT Dealers – Caution in Purchases against Tax Invoices

December 13, 2013 1694 Views 0 comment Print

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.

Delhi VAT : Filing of R.10 block of Form 1 for 2009-10,2010-11,2011-12 and 2012-13 and for 2nd Quarter return of 2013-14 – extension of period thereof

December 12, 2013 1436 Views 0 comment Print

Circular No.29 of 2013-14 – Sub: Filing of R.10 block of Form 1 for 2009-10,2010-11,2011-12 and 2012-13 and for 2nd Quarter return of 2013-14 – extension of period thereof.

Pre-deposits -Analysis of the third proviso to Section 74(1) of Delhi VAT Act 2003

December 10, 2013 3495 Views 0 comment Print

SUMIT AGARWAL B.Com(H), FCA,MBA,CFA Section 74 of the Delhi VAT Act, 2003 deals with filing of objections before the Commissioner  by any person who is dissatisfied with the order of an Assessment under the Act or any other order or decision made under this Act. However, such appeals can only be filed only against the […]

Procedure for Voluntary Disclosure of Tax Deficiency u/s 87(6) of DVAT Act 2004

December 3, 2013 1886 Views 0 comment Print

Under section 86(1) Tax Deficiency means the difference between the tax properly payable by the person in accordance with the provision of this Act and the amount of tax paid by the person in respect of a calendar month.

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