Rule 27 - Returns – General (Section 26) - Delhi Value Added Tax Rules, 2005

27. Returns - General Section 26 (1) Every return under the Act shall - (i) be furnished in the appropriate Form 1 [and in the manner] prescribed in these rules; (ii) contain the information and particulars required in that Form; (iii) be signed and verified by the person or authority mentioned in section 29 and in the manner specified in that Form; and (iv) be accompanied by all documents mentioned in the Form. (2) Where no Form for a return is prescribed in these rules, the return may be made in writing and served on the Commissioner; Provided that the Commissioner may require that the return be re-submitted in a form or manner specified by the Commissioner. (3) Every person liable to furnish a return as agent for any person (including an auctioneer) shall furnish a separate return for each person for whom he is agent, in addition to his own return, if required. (4) The person liable to furnish a return as trustee for another shall furnish a separate return for the trust of which he is a trustee, in addition to his own return, if required. (5) 2 [***] ------------------------- Notes:- 1. Inserted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 2. Omitted vide NOTIFICATION No. F. 3(4)/Fin.(Rev-I)/2013-14/ Dsvi/519 dated 09/07/2013 before it was read as Notwithstanding anything contained in this rule, the dealer or a class or classes of dealers as may be notified by the Commissioner by a special or general order, shall file the return in electronic form, from the date notified by the Commissioner in this regard and such dealer shall also file a copy of the return with the Commissioner within three days of electronic filing of return.