Delhi Value Added Tax Act, 2004

Short title, extent and commencement

Definitions

Imposition of tax

Rates of tax

Taxable turnover. Rule 3 & 4A

Sale exempt from tax

Certain sales not liable to tax

Adjustments to tax

Tax creditRules 6&7

Adjustment to tax credit

Net tax

Tax on goods supplied by contractee

Time at which turnover, turnover of purchases and adjustments arise Rule 4

Priority

Treatment of stock brought forward during transition Rule 8 & 30

Second-hand goods

Composition scheme for specified dealers Rule 5

Special provisions relating to casual traders

Transactions between related parties

Mandatory and voluntary registration

Registration Rule 11, 12, 13 &22(1)

Effect of registration Rule 10

Amendment of registration Rule 15

Cancellation of registration Rule 16 & 17

Effect of de-registration

Registration during transition

Security from certain classes of dealers and other persons Rules 22 to 25

Periodical payment of tax and furnishing of returns.Rule 26 to 28

Power to require other returns

Correction of deficiencies

Signing returns

Assessment of tax, interest or penalty

Self assessment

Default assessment of tax payable

Assessment of penalty

Limitation on assessment and re-assessment

Collection of assessed tax and penalties

Manner of payment of tax, penalties and interest.Rule 31 to 33

Tax deducted at source. Rule 59

Order of application of payments

Refunds.Rule 34

Power to withhold refund in certain cases

Collection of tax only by registered dealers

Agreement to defeat the intention and application of this Act to be void

Refund of tax for embassies, officials, international and public organizations

Interest

Recovery of tax.Rule 37

Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

Continuation of certain recovery proceedings

Special mode of recovery

Provisional attachment to protect revenue in certain cases

Transfer of assets during pendency of proceedings void

Liability under this Act to be the first charge

Records and accounts

Accounts to be audited in certain cases

Tax invoices

Credit and debit notes.Rule 45

Liability in case of transfer of business

Liability in case of company in liquidation

Liability of partners of firm to pay tax

Liability of guardians, trustees etc.

Liability of Court of Wards, etc.

Liability in other cases

Audit.[Rule 46]

Special Audit

Inspection of records

Power to enter premises and seize records and goods

Power to stop, search and detain goods vehicles

Custody and release of records

Custody, return and disposal of goods, goods vehicle and security Rule 41

Detention of goods pending disclosure

Obligation to provide reasonable assistance

Value Added Tax Authorities

Powers and responsibilities of the Commissioner

Delegation of Commissioner’s powers Rule 48

Change of an incumbent of an office

Power of Commissioner to make notifications

Persons to be public servants

Immunity from civil suit

Appellate Tribunal

Objections Rule 51 to 57

Revision

Rectification of mistakes and Review Rule 36B

Power of Commissioner and other authorities to take evidence on oath, etc

Appeals to Appellate Tribunal

Extension of period of limitation in certain cases

Burden of proof

Bar on appeal or objection against certain orders

Assessment proceedings, etc. not to be invalid on certain grounds

Appeal to High Court

Appearance before any authority in proceedings

Bar of suits in civil courts

Determination of specific questions

Ruling on general questions

Penalties

Automatic mitigation and increase of penalties

Relationship to assessment and impact on criminal penalties

Offences and criminal penalties

Offences by companies, etc

Cognizance of offences

Investigation of offences Rule 50

Compounding of offences

Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

Dealer to declare the name of manager of business and permanent account numberRule 18

Service of notice when family is disrupted or firm is dissolved

Service of notice in the case of discontinued business

Returns, etc. to be confidential

Publication and disclosure of information in respect of dealers and other persons in public interest

Power to collect statistics Rule 67 (3)

Automation

Setting up of check-posts and barriers

Power to make rules

Power to amend Schedules

Power to remove difficulties

Application to sales and purchases

Repeal and savings