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 supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use no...
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 ...
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...
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 ...
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 : 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...
1. Amnesty Scheme: The Government allowed to bring an amnesty scheme (under section 107) for all tax dues, including for sales tax cases, for period upto 31.3.13. This will allow dealers to pay tax voluntarily and get relief from interest and penalty and criminal prosecution.
The composition scheme, notified vide No. 3(13)/Fin.(rev-1)/2012-13/dsvi/180 dated 28.2.2013 (effective from 1.4.2013), issued u/s 16(12) of the DVAT Act for works contract dealers has been modified vide present notification.
Where the property is booked by the intended purchaser at the time of commencement of the project and the builder is paying VAT (as applicable) on its entire revenue, there would be minimum complexity.
For the purpose of computation of taxable turnover in works contracts: Where amount of labour, services and other like charges is not ascertainable from the books of accounts of the dealer (being works contractor) or where he fails to produce documentary evidence in support of such charges, the amount of such charges shall be calculated on the basis of percentages specified in the Table given in Rule 3(2) of the Delhi VAT Rules.
Delhi Tax Compliance Achievement Scheme, 2013 (DCS) – FAQs – The Scheme is notified to Tax dispute related to Delhi Value added tax pending in various court and to provide an opportunity to defaulting dealers to achieve self compliance.
Penalty imposed under section 86 by Assessing Authority (AA) in pursuance to provisions under section 33, for the omission or act, through a notice issued in form DVAT-24A, can be remitted by Objection Hearing Authority (OHA) if the objector prove existence of reasonable cause for the act or omission.
1. in order to streamline the disposal of refund cases, in the first stage, all pending refunds, up to the period ending on 31st March, 2013, and up to Rs.l lakh in a tax period, would be automatically refunded centrally through ECS route to the Bank account of dealer based on his self-declaration. However, to verify accuracy of claim, 10% of such cases would be picked up later for audit on the basis of criteria and parameters decided by the Department.
In supersession of all previous Notifications, regarding date for filing of Stock Statement in Form Stock-1 online for the stock available on 31st March, 2013, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section(1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of the said form to 5th October, 2013 for all dealers.
Withdraw the privilege of VAT refund in respect of the High Commission of the Islamic Republic of Pakistan, New delhi (Entry at Sl. No 72 of Sl. No. 1 in Part-A of the Sixth Schedule) for its official purchases as well as for personal purchases of its diplomats, till further order.
In supersession of all previous Notifications, regarding date for filing of Stock Statement in Form Stock-1 online for the stock available on 31st March, 2013, I, Prashant Goyal, Commissioner, Value Added Tax, in exercise of the powers conferred on me under sub-section(1) read with sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, do hereby extend the date for filing of the said form to 5th October, 2013 for all dealers.
