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VAT - Delhi

DELHI VALUE ADDED TAX RULES, 2005

No. Title
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)
 
44A
 
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
 
Power to prescribe Acknowledgement
 
Repeal and savings
 
PRESCRIBED FEES
 
LOCATIONS OF CHECK-POSTS AND BARRIERS
 
 
 
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