DELHI VALUE ADDED TAX RULES, 2005

Short title and commencement

Definitions

Works contract (Section 5(2))

When turnover arises in a tax period (Section 12(4))

Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding

Composition Scheme (Section 16)

Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A)

Apportionment of tax credit (Section 9(4) & 10(2))

Restriction and conditions governing tax credit

Reduction of tax credit (Section 9(6), 9(9) and Section 10(3)

Adjustment to tax Section 8(1)(e)

Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005 (Sec 4, 15 & 105(4))

Treatment of stock brought forward during transition (Section 14(2))

Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act - (Section 15)

Document for availing of credit- (Section 20(1))

Applications – General Section 19

Application for registration as a dealer (Section 19)

Processing application for registration as a dealer (Section 19(3)(b))

Certificate of registration (Section 19 and Section 24)

Amendment of registration (Section 21)

Cancellation of registration (Section 22)

Publication of particulars of cancelled certificates of registration (Section 22(8))

Declaration of name of manager of business (Section 95)

Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi

Notification of address for service of notices

Register of Dealers

Person and the required amount of security to be furnished Section 19(2) & 25

Manner in which security may be furnished (Section 25)

Safe-keeping, retention and return of security (Section 25)

Forfeiture of security (Section 25)

Tax Period (Section 3, 26 & 36)

Returns – General Section 26

Dealers’ periodic returns (Section 26)

Revised Returns (Section 28)

Statement for Transitional Input Tax Credit. (Section 14)

Discharge of liability in respect of a continuing works contract (Section 105(4))

Method of payment of tax, interest or penalty. (Section 36)

Treasury to notify payments. (Section 36)

Proof of payment. (Section 36)

Intimation of depositing the Government dues

Refund of excess payment. (Section 38)

Refund of tax for embassies, officials, international and public organisations (Section 41)

Assessment of tax, interest or imposition of penalty (Section 32, 33 & 42)

Form of notice for revision (Section 74A)

Rectification of mistakes and review (Section 74B)

Recovery of Government dues Section 43

Continuation of certain recovery proceedings (Section 45)

Special mode of recovery. (Section 46)

Issue of summons. (Section 80)

Procedures for sale of property held by the Commissioner (Section 63)

Books and Accounts. (Section 48)

Gross turnover limit for accounts to be audited.

Records to be carried by a person in charge of a goods vehicle (Section 61)

Issue of Duplicate Tax Invoice (Section 50)

Credit and Debit Notes. (Section 51)

Notice for audit. (Section 58)

Designation of other persons appointed to assist the Commissioner (Section 66)

Conditions upon delegation of powers by the Commissioner (Section 68)

Superintendence and control (Section 66)

Power to extend time

Conditions subject to which an officer may be authorised to investigate offences punishable under the Act (Section 92)

Authority to whom objection may be made (Section 74)

Making of objections (Section 74 and Section 75)

Determination of objections (Section 74)

Hearings (Section 74)

Intimation of outcome of objection (Section 74)

Delay (Section 74(8))

Refund on account of objection Section 74

Filing of appeal before Appellate Tribunal Section 76

Furnishing of security Section 76

Hearing of the appeal or application Section 76

Determination of specific questions (Section 84)

Tax Deduction At Source Section 36A

Rounding

Printing of forms

Service of documents

Submission of documents with Commissioner

Qualifications to be possessed by Value Added Tax Practitioner (Section 82)

Officers to carry and produce authorisations

Location of check-posts and barriers (Section 101)

Other returns and additional information for proper administration of the Act

Repeal and savings

PRESCRIBED FEES

LOCATIONS OF CHECK-POSTS AND BARRIERS