Amendments in DVAT CST Rules - F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354 - Delhi Value Added Tax

Amendments in DVAT CST Rules TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI FINANCE (T E) DEPARTMENT DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-02 NOTIFICATION No.F.3(2)/Fin(T E)/2007-08/(iii)/dsfte/354 Dated: 14.05.2007 No.F. 3(2)/Fin(T E)/2007-08/(iii) - In exercise of the powers conferred by sub-section (3) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956) read with the Government of India, Ministry of Home Affairs Notification F.No.11030/5/2000-UTL dated the 16 th April, 2001, the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules to further amend the Central Sales Tax (Delhi) Rules, 2005 , namely:- RULES 1. Short title and commencement. - (1) These rules may be called the Central Sales Tax (Delhi) (Amendment) Rules, 2007. (2) They shall come into force with immediate effect. 2. Omission of rule 6 . - In the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as "the principle Rules"), rule 6 shall be omitted. 3. Amendment of rule 6A . - In the principal Rules, in rule 6A, for sub-rule (2) , the following sub-rule shall be substituted, namely:- "(2)(a) Before furnishing such certificate, the authorised officer shall fill in all the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose, retain the counterfoil of the certificate and make over the other two portions in the certificate marked "Original" and "Duplicate" to the selling dealer. (b) The counterfoil of the certificate shall be maintained by the authorised officer for a period of five years or such further period as may be specified by the Commissioner. (c) A dealer who claims to have made a sale to any diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, official or personal thereof, in the course of inter-state trade or commerce, shall, in respect of such claim, furnish to the Commissioner within a period of three months after the end of the quarter to which the certificate relates alongwith the reconciliation return prescribed in rule 4, the portion marked "Original" of the certificate in Form 'J' received by him from the authorised officer and shall also produce for inspection the portion of the certificate marked "Duplicate", if required to do so by the Commissioner." 4. Amendment of rule 7 . - In the principal Rules, in rule 7, in sub-rule (5) , for clause (a), the following clause shall be substituted, namely:- "(a) A registered dealer who claims that his subsequent sale to another registered dealer is exempt from tax under sub-section (2) of section 6 of the Act shall in respect of such claim, furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the certificate in Form 'E-I' and 'E-II', as the case may be, received by him from the registered dealer from whom he made the purchase along with the declaration in Form 'C', if any, received by him from the registered dealer to whom he made the subsequent sale. He shall also produce for inspection the portion of the aforesaid declaration and certificate marked "duplicate", if required to do so by the Commissioner. PROVIDED that a dealer who claims to have made a sale to a registered dealer during the period from 1 st April, 2005 to 30 th September, 2005, shall furnish to the Commissioner by 31 st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked "Original" of the Certificate in Form 'E-I' or 'E-II', as the case may be, received by him from the purchasing dealer and shall also produce for inspection, the portion of the Certificate marked "Duplicate", if required to do so by the Commissioner." 5. Amendment of Form-1. - In the principal Rules, in the Forms appended thereto, in Form-1,- (a) for the words, letters, brackets and figures "Turnover of Declared Goods against C/D Forms [Sec 8(4)(a) and (b) read with Sec.14]" occurring in sub-field (A) of field 8, the words, letter, brackets and figures "Turnover of Declared Goods against C Forms [Sec 8(4) read with Sec.14]" shall be substituted; (b) for the words, letters, brackets and figures "Turnover of Non-Declared Goods sold against C/D Forms [Sec 8(4)(a) and (b)]" occurring in sub-field (C) of field 8, the words, letter, brackets and figures "Turnover of Non-Declared Goods sold against C Forms [Sec 8(4)]" shall be substituted; (c) for the Glossary items numbered 11 and 12, the following Glossary items shall respectively be substituted, namely:- "11. Turnover of declared goods against C Forms [Section 8(4) read with section (14)]; Declared goods sold to registered dealers on prescribed Declarations. 12. Turnover of Non-Declared goods against C Forms [Section 8(4)]; other goods sold to Registered Dealers on prescribed Declaration." 6. Substitution of new Form for Form 4. - In the principal Rules, in the Forms appended thereto, for the Form 4, the following Form shall be substituted, namely:- "FORM 4 The Central Sales Tax ( Delhi ) Rules 2005 REGISTER OF INTER STATE SALES Maintained under Rule 13 of the Central Sales Tax (Delhi) Rules, 2005 Sl. No. Dealers invoice no. and date Name, address and Registration No. of the purchasing dealer with name of State Name of the State to which goods have been dispatched RR No. or other relevant particular of export 1 2 3 4 5 Amount of sales to registered dealer S. No. of the declaration Form with name of State furnished by the purchasing dealer Sales under section 8(1) against C Form (taxable at the rate of three percent) Subsequent sales of imported goods (taxable at the rate of one percent) in Delhi Subsequent sales not taxable under section 6(2) 6 7 8 9 Amount of sales to registered dealers or unregistered dealer of goods which are taxable at a rate below three percent Amount of sales to unregistered dealers of taxable goods other than those referred to in column 10 Amount of sales of exempted goods Amount of sales made in the course of export out of India 10 11 12 13 Amount of sales made outside the state Total sale price Amount of sales tax collected Remarks With sales under section 8(1) (With Form C) With sales not falling u/s 8(1) (without Form C) 14 15 16 17 18 " By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Sd/- (Ajay Kumar Garg) DY. SECRETARY, FINANCE (T E) No.F.3(2)/Fin(T E)/2007-08/(iii)/dsfte/354 Dated: 14.05.2007 Copy forwarded for information and necessary action to:- 1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Delhi Gazette Part-IV (extraordinary) in today's date. 2. The Secretary to Finance Minister, GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi 3. The Commissioner, Department of Trade and Taxes, Bikri Kar Bhawan, IP Estate, New Delhi. 4. The Deputy Secretary (L J), GNCT of Delhi, Delhi Sachivalaya, I.P.Estate, New Delhi. 5. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, I.P.Estate, New Delhi 6. VAT Officer (Policy), Sales Tax Department, Govt. of NCT of Delhi, New Delhi 7. Guard File. Sd/- (Ajay Kumar Garg) DY. SECRETARY, FINANCE (T E)