DELHI Vat Form SS 02

Download DELHI VAT Form SS 02: Statement of opening stock held on the first day of the year from which composition is to be opted

DELHI VAT Rule 16(12) Composition scheme for specified dealers

Notwithstanding anything to the contrary contained in this Act, the Government may –

(a) by notification in the official Gazette, notify schemes of composition, subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;

(b) specify, in any scheme of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.

Department of Trade and Taxes
Government of NCT of Delhi

Form SS 02

[See notification under section 16(12)]

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