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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Revised guidelines for disposal of confiscated goods - regarding
VAT - Delhi
Home Acts & Rules VAT - Delhi Rule DELHI VALUE ADDED TAX RULES, 2005

DELHI VALUE ADDED TAX RULES, 2005

 
Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Works contract (Section 5(2))
Rule 4 : When turnover arises in a tax period (Section 12(4))
Rule 4A : Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding (section 2 (1) (zc))
Rule 5 : Composition Scheme (Section 16)
Rule 5A : Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A)
Rule 6 : Apportionment of tax credit (Section 9(4) & 10(2))
Rule 6A : Restriction and conditions governing tax credit (sections 9(1), 9(2), 10(5))
Rule 7 : Reduction of tax credit (Section 9(6), 9(9) and Section 10(3)
Rule 7A : Adjustment to tax Section 8(1)(e)
Rule 7B : 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))
Rule 8 : Treatment of stock brought forward during transition (Section 14(2))
Rule 9 : Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act - (Section 15)
Rule 10 : Document for availing of credit- (Section 20(1))
Rule 11 : Applications – General (Section 19)
Rule 12 : Application for registration as a dealer (Section 19)
Rule 13 : Processing application for registration as a dealer (Section 19(3)(b))
Rule 14 : Certificate of registration (Section 19 and Section 24)
Rule 15 : Amendment of registration (Section 21)
Rule 16 : Cancellation of registration (Section 22)
Rule 17 : Hosting of particulars of cancelled certificates of registration (Section 22(8))
Rule 18 : Declaration of name of manager of business (Section 95)
Rule 19 : Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi (section 2(1)(e))
Rule 20 : Notification of address for service of notices
Rule 21 : Register of Dealers
Rule 22 : Person and the required amount of security to be furnished Section 19(2), 25, 60(4), 61(5)
Rule 23 : Manner in which security may be furnished (Section 25)
Rule 24 : Safe-keeping, retention and return of security (Section 25)
Rule 25 : Forfeiture of security (Section 25)
Rule 26 : Tax Period (Section 3, 26 & 36)
Rule 27 : Returns – General (Section 26)
Rule 28 : Dealers’ periodic returns (Section 26)
Rule 29 : Revised Returns (Section 28)
Rule 30 : Statement for Transitional Input Tax Credit. (Section 14)
Rule 30A : Discharge of liability in respect of a continuing works contract (Section 105(4))
Rule 31 : Method of payment of tax, interest or penalty. (Section 36)
Rule 32 : Treasury to notify payments. (Section 36)
Rule 33 : Proof of payment. (Section 36)
Rule 33A : Intimation of depositing the Government dues (section 36)
Rule 34 : Refund of excess payment. (Section 38)
Rule 35 : Refund of tax for embassies, officials, international and public organisations (Section 41)
Rule 36 : Assessment of tax, interest or imposition of penalty (Section 32, 33 & 42)
Rule 36A : Form of notice for revision (Section 74A)
Rule 36B : Rectification of mistakes and review (Section 74B)
Rule 37 : Recovery of Government dues Section 43
Rule 38 : Continuation of certain recovery proceedings (Section 45)
Rule 39 : Special mode of recovery. (Section 46)
Rule 40 : Issue of summons. (Section 80)
Rule 41 : Procedures for sale of property held by the Commissioner (Section 63)
Rule 42 : Books and Accounts. (Section 48)
Rule 42A : Gross turnover limit for accounts to be audited. (section 49)
Rule 43 : Records to be carried by a person in charge of a goods vehicle (Section 61)
Rule 44 : Issue of Duplicate Tax Invoice (Section 50)
Rule 44A : A retail invoice issued..
Rule 45 : Credit and Debit Notes. (Section 51)
Rule 46 : Notice for audit. (Section 58)
Rule 47 : Designation of other persons appointed to assist the Commissioner (Section 66)
Rule 48 : Conditions upon delegation of powers by the Commissioner (Section 68)
Rule 49 : Superintendence and control (Section 66)
Rule 49A : Power to extend time
Rule 50 : Conditions subject to which an officer may be authorised to investigate offences punishable under the Act (Section 92)
Rule 51 : Authority to whom objection may be made (Section 74)
Rule 52 : Making of objections (Section 74 and Section 75)
Rule 53 : Determination of objections (Section 74)
Rule 54 : Hearings (Section 74)
Rule 55 : Intimation of outcome of objection (Section 74)
Rule 56 : Delay (Section 74(8))
Rule 57 : Refund on account of objection (Section 74)
Rule 57A : Filing of appeal before Appellate Tribunal (Section 76)
Rule 57B : Furnishing of security (Section 76)
Rule 57C : Hearing of the appeal or application (Section 76)
Rule 58 : Determination of specific questions (Section 84)
Rule 59 : Tax Deduction At Source (Section 36A)
Rule 60 : Rounding (section 36)
Rule 61 : Printing of forms
Rule 62 : Service of documents
Rule 63 : Submission of documents with Commissioner
Rule 64 : Qualifications to be possessed by Value Added Tax Practitioner (Section 82)
Rule 65 : Officers to carry and produce authorisations (section 68)
Rule 66 : Location of check-posts and barriers (Section 101)
Rule 67 : Other returns and additional information for proper administration of the Act (section 100)
Rule 67A : Power to prescribe Acknowledgement
Rule 68 : Repeal and savings
ANNEXURE 1 : PRESCRIBED FEES
ANNEXURE 2 : LOCATIONS OF CHECK-POSTS AND BARRIERS
 
 
 
 
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