Tag: Download Delhi Vat Form

Download DELHI VAT Form DVAT 54: Details of partly executed contracts

DELHI VAT Rule 30A Discharge of liability in respect of a continuing works contract

(1) A dealer, registered under the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this section as “the repealed Act”), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notification of the Delhi Value Added Tax (Fifth Amendment) Rules, 20052 along with the documents and information as specified in the said Form DVAT 53 and such dealer shall compute his tax liability in the manner as given in the statement in Form DVAT 54:

PROVIDED that where a dealer fails to furnish a statement in Form DVAT 53, complete in all respects, within the time so prescribed, his liability to pay tax shall not be discharged in accordance with the provisions of sub-section (4) of section 105 and he shall be liable to pay tax at the rates specified in section 4.

(2) The dealer who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105 and has submitted the statement in Form DVAT 53 in accordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31st March 2007:

PROVIDED that a return furnished for any tax period in the absence of duly filled in signed and completed Form DVAT 54 shall be treated as invalid and incorrect.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 54

[See Rule 30A (2)]

Download DELHI VAT Form DVAT 52: Declaration of Permanent Account Number

DELHI VAT Rule 18 Declaration of name of manager of business

(1) The information required under section 95 shall be intimated to the Commissioner in Form DVAT-04 at the time of application for registration.

(2) Where there is any change in the person or persons named in Form DVAT-04 as manager or managers of business under section 95 on account of death or otherwise, the registered dealer or his legal representative, as the case may be, shall inform the Commissioner within thirty days from the date of such change in Form DVAT-07 and also provide the name of the person or persons who shall be manager or managers thereafter.

(3) A declaration under sub-section (3) of section 95, shall be furnished in Form DVAT 52 to the Commissioner –

(a) before 31st December, 20052, by a dealer who is deemed to have been registered under sub-section (1) of section 24;

(b) within fifteen days of obtaining the Permanent Account Number, if the said number is obtained at any time after applying for the certificate of registration.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 52

[See Rule 18(3)]

Download DELHI VAT Form DVAT 50: Grant of Authority by the Commissioner

DELHI VAT Rule 65 Officers to carry and produce authorizations

(1) Where the Commissioner wishes to appoint an officer or other person to exercise any of the powers in Chapter X of the Act, the grant of authority to exercise the powers shall be in Form DVAT-50 and shall be issued by the person empowered by the commissioner in this regard.

(2) The grant of authority shall –

(a) be limited to a period not exceeding three years;

(b) be to a specific person; and

(c) expire on the retirement, resignation or transfer of the person;

PROVIDED that an authority granted may be renewed.

(3) Every officer or other person authorised by the Commissioner under sub-rule (1) shall –

(a) carry the authorization in Form DVAT-50, with him when purporting to exercise any of the powers conferred under Chapter X of the Act; and

(b) produce the authorization in Form DVAT-50, if requested by the owner or occupier of any premises where he proposes to exercise these powers.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 50

[See Rule 65]

Download DELHI VAT Form DVAT 53: Statement of Partly Executed Work Contracts

DELHI VAT Rule 30A Discharge of liability in respect of a continuing works contract

(1) A dealer, registered under the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) (hereinafter referred to in this section as “the repealed Act”), who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105, he shall furnish the details of all partly executed contracts as on 31st March, 2005 to the Commissioner, in a statement in Form DVAT 53 along with his first return due to be filed after the notification of the Delhi Value Added Tax (Fifth Amendment) Rules, 20052 along with the documents and information as specified in the said Form DVAT 53 and such dealer shall compute his tax liability in the manner as given in the statement in Form DVAT 54:

PROVIDED that where a dealer fails to furnish a statement in Form DVAT 53, complete in all respects, within the time so prescribed, his liability to pay tax shall not be discharged in accordance with the provisions of sub-section (4) of section 105 and he shall be liable to pay tax at the rates specified in section 4.

(2) The dealer who is eligible and liable to discharge his tax liability under the Act in accordance with the provisions of sub-section (4) of section 105 and has submitted the statement in Form DVAT 53 in accordance with provisions of sub-rule (1), he shall furnish information in Form DVAT 54 along with his return in Form DVAT-16 for each and every tax period ending up to 31st March 2007:

PROVIDED that a return furnished for any tax period in the absence of duly filled in signed and completed Form DVAT 54 shall be treated as invalid and incorrect.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 53

[See Rule 30A(1)]

Download DELHI VAT Form DVAT 55: Intimation for change of tax period

DELHI VAT Rule 26(4) Tax Period of Delhi vat Act

An intimation for change in tax period in accordance with sub-rule (1) or sub-rule (3) of this rule shall be furnished to the Commissioner in Form DVAT 55 within 15 days from the first day of the year in which tax period is being changed:

PROVIDED that for the year 2005-06, intimation for change of tax period shall be furnished within fifteen days from the date of notification of these rules2: PROVIDED FURTHER that any delay in furnishing the intimation under this rule shall not be condonable.

Department of Trade and Taxes
Govt. of NCT of Delhi

Form DVAT 55

[See Rule 26(4)]

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)]

Download DELHI VAT Form WC 02: Application Form for withdrawing from Composition by a works contractor

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 WC 02

[See notification under section 16(12)]

Download DELHI VAT Form WC 01: Application Form for opting Composition by an eligible works contractor in respect of     scheme as notified by Government under sub-section (12) of section 16

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 WC 01

[See notification under section 16(12)]

Download DELHI VAT Form DVAT 51: Quarterly Return Statement of Inter-State Sales/ Branch Transfer etc.

DELHI VAT Rule 67 Other returns and additional information for proper administration of the Act

(1) Every dealer effecting sale or branch transfer in the course of inter-State trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT-51 within three months after the end of each quarter:

Provided that for the transactions prior to 1st October, 2005, such reconciliation return in Form DVAT-51 shall be furnished by 31st December, 2006.

(2) Every transporter, cold storage or warehouse operator, or any other person shall produce such information as required for proper administration of the Act.

(3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under Delhi Sales Tax Act, 1975 (43 of 1975) in Form DVAT-18A along with his first return to be filed in Form DVAT-16.

Department of Trade and Taxes
Government of NCT of Delhi

Form DVAT 51

[See Rule 67]

Download DELHI VAT Form SS 01: Statement of opening stock held on the first day of the period for 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 01

[See notification under section 16(12)]