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Home Acts & Rules VAT - Delhi Act Delhi Value Added Tax Act, 2004 Chapters List

Delhi Value Added Tax Act, 2004

 
Chapter: I
Preliminary
Section 1 : Short title, extent and commencement
Section 2 : Definitions
Chapter: II
Imposition of Tax
Section 3 : Imposition of tax
Section 4 : Rates of tax
Section 5 : Taxable turnover. Rule 3 & 4A
Section 6 : Sale exempt from tax
Section 7 : Certain sales not liable to tax
Section 8 : Adjustments to tax
Section 9 : Tax credit Rules 6&7
Section 10 : Adjustment to tax credit
Section 11 : Net tax
Section 11A : Tax on goods supplied by contractee
Section 12 : Time at which turnover, turnover of purchases and adjustments arise Rule 4
Chapter: III
Special Regimes
Section 13 : Priority
Section 14 : Treatment of stock brought forward during transition Rule 8 & 30
Section 15 : Second-hand goods
Section 16 : Composition scheme for specified dealers Rule 5
Section 16A : Special provisions relating to casual traders
Section 17 : Transactions between related parties
Chapter: IV
Registration and Security
Section 18 : Mandatory and voluntary registration
Section 19 : Registration Rule 11, 12, 13 &22(1)
Section 20 : Effect of registration Rule 10
Section 21 : Amendment of registration Rule 15
Section 22 : Cancellation of registration Rule 16 & 17
Section 23 : Effect of de-registration
Section 24 : Registration during transition
Section 25 : Security from certain classes of dealers and other persons Rules 22 to 25
Chapter: V
Returns
Section 26 : Periodical payment of tax and furnishing of returns.Rule 26 to 28
Section 27 : Power to require other returns
Section 28 : Correction of deficiencies
Section 29 : Signing returns
Chapter: VI
Assessment and Payment of Tax, Interest and Penalties and Making Refunds
Section 30 : Assessment of tax, interest or penalty
Section 31 : Self assessment
Section 32 : Default assessment of tax payable
Section 33 : Assessment of penalty
Section 34 : Limitation on assessment and re-assessment
Section 35 : Collection of assessed tax and penalties
Section 36 : Manner of payment of tax, penalties and interest.Rule 31 to 33
Section 36A : Tax deducted at source. Rule 59
Section 37 : Order of application of payments
Section 38 : Refunds.Rule 34
Section 39 : Power to withhold refund in certain cases
Section 40 : Collection of tax only by registered dealers
Section 40A : Agreement to defeat the intention and application of this Act to be void
Section 41 : Refund of tax for embassies, officials, international and public organizations
Section 42 : Interest
Chapter: VII
Recovery of Tax, Interest and Penalties
Section 43 : Recovery of tax.Rule 37
Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
Section 45 : Continuation of certain recovery proceedings
Section 46 : Special mode of recovery
Section 46A : Provisional attachment to protect revenue in certain cases
Section 47 : Transfer of assets during pendency of proceedings void
Section 47A : Liability under this Act to be the first charge
Chapter: VIII
Accounts and Records
Section 48 : Records and accounts
Section 49 : Accounts to be audited in certain cases
Section 50 : Tax invoices
Section 50A : Electronic communication of sale information
Section 51 : Credit and debit notes.Rule 45
Chapter: IX
Liability in Special Cases
Section 52 : Liability in case of transfer of business
Section 53 : Liability in case of company in liquidation
Section 54 : Liability of partners of firm to pay tax
Section 55 : Liability of guardians, trustees etc.
Section 56 : Liability of Court of Wards, etc.
Section 57 : Liability in other cases
Chapter: X
Audit, Investigation and Enforcement
Section 58 : Audit.[Rule 46]
Section 58A : Special Audit
Section 59 : Inspection of records
Section 60 : Power to enter premises and seize records and goods
Section 61 : Power to stop, search and detain goods vehicles
Section 62 : Custody and release of records
Section 63 : Custody, return and disposal of goods, goods vehicle and security Rule 41
Section 64 : Detention of goods pending disclosure
Section 65 : Obligation to provide reasonable assistance
Chapter: XI
Value Added Tax Authorities and Appellate Tribunal
Section 66 : Value Added Tax Authorities
Section 67 : Powers and responsibilities of the Commissioner
Section 68 : Delegation of Commissioner’s powers Rule 48
Section 69 : Change of an incumbent of an office
Section 70 : Power of Commissioner to make notifications
Section 71 : Persons to be public servants
Section 72 : Immunity from civil suit
Section 73 : Appellate Tribunal
Chapter: XII
Objections, Appeals, Disputes and Questions
Section 74 : Objections Rule 51 to 57
Section 74A : Revision
Section 74B : Rectification of mistakes and Review Rule 36B
Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc
Section 76 : Appeals to Appellate Tribunal
Section 77 : Extension of period of limitation in certain cases
Section 78 : Burden of proof
Section 79 : Bar on appeal or objection against certain orders
Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds
Section 81 : Appeal to High Court
Section 82 : Appearance before any authority in proceedings
Section 83 : Bar of suits in civil courts
Section 84 : Determination of specific questions
Section 85 : Ruling on general questions
Chapter: XIII
Penalties and Offences
Section 86 : Penalties
Section 87 : Automatic mitigation and increase of penalties
Section 88 : Relationship to assessment and impact on criminal penalties
Section 89 : Offences and criminal penalties
Section 90 : Offences by companies, etc
Section 91 : Cognizance of offences
Section 91A : Special Courts and Public Prosecutor
Section 92 : Investigation of offences Rule 50
Section 93 : Compounding of offences
Section 94 : Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
Chapter: XIV
Miscellaneous
Section 95 : Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)
Section 96 : Service of notice when family is disrupted or firm is dissolved
Section 97 : Service of notice in the case of discontinued business
Section 98 : Returns, etc. to be confidential
Section 99 : Publication and disclosure of information in respect of dealers and other persons in public interest
Section 100 : Power to collect statistics Rule 67 (3)
Section 100A : Automation
Section 101 : Setting up of check-posts and barriers
Section 102 : Power to make rules
Section 103 : Power to amend Schedules
Section 104 : Power to remove difficulties
Section 105 : Application to sales and purchases
Section 106 : Repeal and savings
Section 107 : Amnesty Scheme(s)
Schedules
Sch 1 : List of Exempted Commodities - THE FIRST SCHEDULE - (See Section 6)
Sch 2 : List of Goods Taxed at 1% - THE SECOND SCHEDULE - (See Section 4)
Sch 3 : List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4)
Sch 4 : List of Goods Taxed at 20% - THE FOURTH SCHEDULE - (See Section 4)
Sch 5 : List of dealers exempted from paying tax on sale of goods - THE FIFTH SCHEDULE - (See Section 6)
Sch 6 : List of organisations who can claim refund - THE SIXTH SCHEDULE - (See Section 41)
Sch 7 : List of Non-Creditable Goods - THE SEVENTH SCHEDULE - (See Section 9)
 
 
 
 
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