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TMI BlogDelhi Value Added Tax (Amendment) Rules, 2013.X X X X Extracts X X X X X X X X Extracts X X X X ..... /264 Dated the 30/03/2013 NOTIFICATION No. F.3(15)/Fin.(Rev-I)/2012-13 .- In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:- RULES 1. Short title and commencement.- (1) Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (1), the following shall be substituted, namely;- "Subject to sub-rule(2) of this rule, the tax period for all the dealers shall be a quarter." (ii) "sub-rules (3) and (4) and Form DVAT-55 shall be omitted." 5. Amendment of rule 42.- In the principal Rules, in rule 42,- (i) in sub-rule(1), after clause(k), the following clause shall be inserted, namely:- "(l) Record of Credit and Debit Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dealers, to submit a simplified version of the report in lieu of report notified by him under Section 49, PROVIDED FURTHER that the Commissioner may, by an order, exempt a dealer or class or classes of dealers, from furnishing a report, for the purpose of Section 49.". 7. Amendment of rule 44.- In the principal Rules, in rule 44, in sub-rule(2), for the words 'twenty five', the words 'one hun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate in duplicate to the contractor within 7 days from the date of deposit. The third copy thereof along with proof of payment in challan Form DVAT-20 shall be attached along with the return of Tax Deduction at Source (T.D.S.) as prescribed in sub-rule (4) of this rule. The fourth copy thereof shall be retained by him for his records.". For more details and forms see:- Notification from Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 8. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 9. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi. 11. VAT Officer (Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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