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Grant of Registration under DVAT & CST - VAT - Delhi - 7/2017-18Extract GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES (POLICY BRANCH) VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-110002 No.F.3(521)/Policy/VAT/2015/308-15 CIRCULAR NO. 7 OF 2017-18 Dated 26/05/2017 Subject:- Grant of Registration under DVAT CST. In continuation of Circular No.24 of 2016-17 dt. 23-02.2017 (issued vide No.F.3(521)/Policy/VAT/2015/1200-1205) , on the issue of grant of online registration under DVAT / CST Act , it is clarified that in respect of dealers who have been issued Provisional Registration pursuant to earlier Circular No. 3 of 2015-16 dt. 27.04.2015 (upto the issuance of circular No.24 of 2016-17 dt. 23.02.2017 ), but the signed copy of registration certificate (DVAT-06) has not yet been issued due to pending VATI verification, the Assessing Authority/Ward Incharge shall process and issue signed copy of R.C.(DVAT-06) after due verification of registration application (DVAT-04) under DVAT Act and Form-A under CST Act and all requisite documents, without any field verification by the VATI. In case of any deficiency in the requisite documents submitted by the applicant dealer, the Assessing Authority shall provide an opportunity to the dealer for removal of deficiency thereof. The Assessing Authority shall take appropriate decision in accordance with the relevant provisions of DVAT Act, 2004 read with DVAT Rules, 2005 . Ali Zonal Incharges shall monitor and ensure that the pending R.C.s of above category are issued to the applicant dealers at the earliest. However, the aforesaid instructions shall not preclude Assessing Authority of the Ward from conducting VATI inspection after the issue of Registration Certificate and to take appropriate action/decision as per the provisions of DVAT / CST Act and concerned Rules. (Ranjeet Singh) Joint Commissioner (Policy)
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