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Casual Traders - VAT - Delhi - 030Extract GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY-III BRANCH) BIKRIKAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 Dated 31/08/2005 CIRCULAR NO. 30 OF 2005-06 Sub. Casual Traders Section 16(A) of the DVAT Act, 2004, read with rule 5(A) of DVAT Rules, 2005 deal with the provisions relating to casual traders. The provisions of the section and rule ought to be enforced strictly especially in view of the lot of exhibitions-cum-sales which take place throughout Delhi almost every week. To legitimately tax the sales out of these exhibitions and increase the revenue thereof, all ZJCs/DCs are directed to take the following course of action, in addition to what the Ward Officers are already doing in respect of such traders:- 1. The Ward VATO shall assign to his/her concerned VATI the duty to scan through al the leading newspapers published from Delhi to know about such exhibitions/sales. The daily newspapers are available in the department library at 13th Floor. If they come across any such advertisement or news where the concerned casual trader(s) have not approached them for casual registration, such traders may immediately be contacted/visited by the Ward VATI/AVATO to impress upon them to get registered as per the provisions of the DVAT Act and their case for registration be processed expeditiously at the Front Office/Tax Payer Services and also at the Ward level. 2. The Ward Inspectors should also make efforts to find out any such exhibitions/sales taking place in their respective wards/operational units through market intelligence or any other source of information. Upon receiving/obtaining any such reliable information, action as per the Act/Rules should immediately be taken. As such activities generally take place in Star Hotels, banquet halls, open spaces, etc. the Ward Inspector should constantly remain in touch with Manager of such places to obtain the lists of all future activities so that timely action can be initiated. 3. Now since the Bailiffs have been disallowed from collecting cash from the dealers in the field as it amounted to violations of GFRs, the VATO concerned, while issuing casual registration under DVAT 06A should also advise/guide the casual trader about the mode of payment of daily tax in the notified authorized banks in Delhi (13 in nos.). For this, they may issue the trader along with RC, a list showing the authorized banks to facilitate the casual traders to deposit their taxes through cheques/demand drafts. Part "C" of the Challan(s) in DVAT 20 can subsequently be attached with the return which is to be filed by every casual trader as per Form DVAT 16A. 4. ZJCs/DCs are requested to constantly monitor the activities of the Ward officer/officials with respect to timely detection, registration, collection of tax and submission of the statutory returns by the casual traders. 5. A monthly report mentioning total no. of RCs issued in form DVAT 06A along with the returns filed in DVAT 16A and the tax paid by the casual traders should be submitted by the ZJCs/DCs to JC (Operations) enabling the Operations Branch to compile such information. (S.R. MAHESHWARI) Value Added Tax Officer (Policy-III) No.VAT/Policy-III/2005-06/993 Dated : 31/08/2005 Copy for information and necessary action to:- 1. PS to Commissioner of Value Added Tax. 2. PA to all Additional Commissioners / Joint Commissioners. 3. All Zonal Joint / Deputy Commissioners. 4. The EDP Manager for placing the circular on the official web site for information for the public. 5. All VATOs / AVATOs of the Operational Circles / KDU. 6. The President, Sales Tax Bar Association. 7. Guard File. (S.R. MAHESHWARI) Value Added Tax Officer (Policy-III)
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