Sponsored
    Follow Us:

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 88386 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 4608 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 114 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 2484 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 2964 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


ITC allowed despite non-payment by selling dealer: Delhi HC

May 14, 2019 24915 Views 0 comment Print

In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution of India. Purchasing Dealer has paid the entire tax amount to the selling dealer

Cancellation of F Forms issued to Petitioner by dealers: HC Grants interim stay

April 6, 2019 1776 Views 0 comment Print

Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court) Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly submits that there was no occasion for […]

Refrain from issuing notices on directions of AGCR Audit: DVAT Commissioner

March 7, 2019 1470 Views 0 comment Print

Commissioner DVAT on 07/03/2019 has issued Circular No. 9/2018-19 directing all the Assessing Authorities to refrain from issuing notices on the directions of AGCR Audit for various Financial Years including time barred years. OFFICE OF ADDITIONAL COMMISSIONER (POLICY) DEPARTMENT OF TRADE AND TAXES GNCT OF DELHI, VYAPAR BHAWAN, NEW DELHI-110002. F.No 3(288)/Policy/VAT/2015/PF/ 1149-54 Dated: 07.03.2019 […]

Delhi VAT: Interest allowable on Pre-Deposit Refund paid for filing Appeal

September 24, 2018 2901 Views 0 comment Print

MRF Ltd. Vs Commissioner of Trade and Taxes (Delhi High Court) Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insistence upon a procedural step, i.e. filing of a form […]

Registration Number showing inactive on GSTN Common Portal

July 18, 2018 53361 Views 3 comments Print

It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns.

First Appellate Authority under Delhi GST Act Notified

May 8, 2018 3486 Views 1 comment Print

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017.

Direction for Processing of refund under DGST Act, 2017

February 8, 2018 1947 Views 0 comment Print

All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-

Input tax credit cannot be denied to recipient on default of payment by supplier

January 26, 2018 88386 Views 4 comments Print

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 of selling dealer in depositing tax, as violative of Articles 14 and 19(1)(g) of Constitution of India.

Delhi VAT: Format to submit details of closing stock prescribed

October 27, 2017 5484 Views 2 comments Print

Govt hereby require all the dealers who were registered under the said Act to submit details of closing stock as was held by them on 31st March, 2017 and 30th June, 2017 online on the website of the department i. e. www.dvat.gov.in as per the following format, latest by 15th November, 2017.

DVAT- Last date of filing of online return in Form 9 extended to 31.12.2017

September 29, 2017 9339 Views 0 comment Print

I, H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online return in Form 9 for the year 2016-17, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 upto 31/12/2017.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728