| VAT - Delhi |
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DELHI VALUE ADDED TAX RULES, 2005
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| No. |
Title |
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Short title and commencement |
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Definitions |
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Works contract (Section 5(2)) |
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When turnover arises in a tax period (Section 12(4)) |
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Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding |
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Composition Scheme (Section 16) |
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Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A) |
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Apportionment of tax credit (Section 9(4) & 10(2)) |
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Restriction and conditions governing tax credit |
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Reduction of tax credit (Section 9(6), 9(9) and Section 10(3) |
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Adjustment to tax Section 8(1)(e) |
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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)) |
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Treatment of stock brought forward during transition (Section 14(2)) |
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Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act - (Section 15) |
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Document for availing of credit- (Section 20(1)) |
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Applications – General Section 19 |
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Application for registration as a dealer (Section 19) |
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Processing application for registration as a dealer (Section 19(3)(b)) |
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Certificate of registration (Section 19 and Section 24) |
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Amendment of registration (Section 21) |
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Cancellation of registration (Section 22) |
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Publication of particulars of cancelled certificates of registration (Section 22(8)) |
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Declaration of name of manager of business (Section 95) |
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Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi |
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Notification of address for service of notices |
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Register of Dealers |
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Person and the required amount of security to be furnished Section 19(2) & 25 |
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Manner in which security may be furnished (Section 25) |
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Safe-keeping, retention and return of security (Section 25) |
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Forfeiture of security (Section 25) |
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Tax Period (Section 3, 26 & 36) |
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Returns – General Section 26 |
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Dealers’ periodic returns (Section 26) |
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Revised Returns (Section 28) |
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Statement for Transitional Input Tax Credit. (Section 14) |
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Discharge of liability in respect of a continuing works contract (Section 105(4)) |
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Method of payment of tax, interest or penalty. (Section 36) |
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Treasury to notify payments. (Section 36) |
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Proof of payment. (Section 36) |
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Intimation of depositing the Government dues |
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Refund of excess payment. (Section 38) |
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Refund of tax for embassies, officials, international and public organisations (Section 41) |
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Assessment of tax, interest or imposition of penalty (Section 32, 33 & 42) |
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Form of notice for revision (Section 74A) |
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Rectification of mistakes and review (Section 74B) |
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Recovery of Government dues Section 43 |
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Continuation of certain recovery proceedings (Section 45) |
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Special mode of recovery. (Section 46) |
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Issue of summons. (Section 80) |
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Procedures for sale of property held by the Commissioner (Section 63) |
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Books and Accounts. (Section 48) |
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Records to be carried by a person in charge of a goods vehicle (Section 61) |
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Issue of Duplicate Tax Invoice (Section 50) |
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Credit and Debit Notes. (Section 51) |
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Notice for audit. (Section 58) |
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Designation of other persons appointed to assist the Commissioner (Section 66) |
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Conditions upon delegation of powers by the Commissioner (Section 68) |
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Superintendence and control (Section 66) |
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Power to extend time |
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Conditions subject to which an officer may be authorised to investigate offences punishable under the Act (Section 92) |
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Authority to whom objection may be made (Section 74) |
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Making of objections (Section 74 and Section 75) |
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Determination of objections (Section 74) |
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Hearings (Section 74) |
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Intimation of outcome of objection (Section 74) |
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Delay (Section 74(8)) |
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Refund on account of objection Section 74 |
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Filing of appeal before Appellate Tribunal Section 76 |
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Furnishing of security Section 76 |
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Hearing of the appeal or application Section 76 |
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Determination of specific questions (Section 84) |
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Tax Deduction At Source Section 36A |
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Rounding |
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Printing of forms |
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Service of documents |
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Submission of documents with Commissioner |
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Qualifications to be possessed by Value Added Tax Practitioner (Section 82) |
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Officers to carry and produce authorisations |
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Location of check-posts and barriers (Section 101) |
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Other returns and additional information for proper administration of the Act |
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Repeal and savings |
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PRESCRIBED FEES |
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LOCATIONS OF CHECK-POSTS AND BARRIERS |
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