Tax Management India .com TMI - Tax Management India. Com   
 
VAT - Delhi
Home Acts & Rules VAT - Delhi 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
 
 
 
 
what is new what is new





|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Website