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...
No.F. 5(45)/Policy-II/VAT/Amend/2010 -WHEREAS the Ministry of External Affairs, Govt. of India have vide their letter No.10105/Secy(W)/2010 dated the 7th December, 2010, requested the Govt. of NCT of Delhi to restore VAT refund privilege for the Mauritian High Commission in Delhi; and of reciprocity; and whereas I am of the opinion that it is expedient in the interest of general public so to do. NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 103 of the Delhi Value Added tax Act, 2004, (Delhi Act 3 of 2005), I, Jalaj Shrivastava, Commissioner, Value Added Tax, Govt. of NCT of Delhi, hereby, make the following amendment in the Sixth Schedule of the said Act, namely:-
In exercise of the powers conferred under sub section (2) of section 26 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I, Jalaj Shrivastava, Commissioner, Value Added Tax hereby make it mandatory for the class of dealers, whose tax period is ’one year’, to file their returns in electronic form, within 72 days of the end of their tax period, with effect from the return for the tax period ending 31st March, 2011, in such manner as prescribed in the Annexure attached herewith.
sub-rule (1) of rule 67 of the Delhi Value Added Tax Rules, 2005 and rule 4 of the Central Sales Tax (Delhi) Rules, 2005 for furnishing of reconciliation return in Form DVAT 51, up to 31st March, 2011 for Ist and IInd quarter of the year 2010-11. (b) Sub-rule (5) of rule 5, clause (a) of sub-rule (3) of rule 6, clause (a) of sub-rule (5) of rule 7, sub-rule (2) of rule 9, rule 6B and sub-rule (2) of rule 6A of the Central Sales Tax (Delhi) Rules, 2005 and sub-rule (10) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 for furnishing of the portion marked ‘original’ of the Declaration Forms ‘C’, ‘E-I’ or ‘E-II’, ‘F’, ‘I’, ‘J’ and ‘H’ respectively, up to 31st March, 2011 for Ist & IInd quarter of the year 2010-11 in respect of the Declaration Forms which relate to the year 2010-11.
AMENDMENTS IN RATE OF ITEMS WEF 01.04.2010. 1. In the first schedule appended to Delhi value Added tax Act, 2004(Delhi Act 3 of 2005, hereinafter refer to as the “principal Act” (a) The commodity mentioned at S1 no. 73 and 74 shall be omitted. * Commodity No. 73 ;- Bio Inputs bio-fertilizers, Micro-nutrients and Plant growth promoters. Commodity No.74;-Kerosene-stoves, Lanterns and petromax and their spares.
In the principal Act, in Section 10, after sub-section (4), the following subsection shall be inserted, namely:- “(5) Where the goods which have been purchased by a dealer are sold at a price lower than the price at which it was purchased by the dealer, the tax credit on such purchases shall be reduced proportionately in the tax period during which the goods are sold.
The Delhi government’s proposal to hike value added tax (VAT) from 4% to 5% is seen running counter to the Centre’s move to introduce the goods and services tax (GST) in a bid to bring about uniformity in the tax structure. The Sheila Dixit-led government’s announcement came after tax collection for last fiscal came in at Rs 11,175 crore, down from Rs 13,000 crore the previous fiscal.
