New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Processing of VAT refund - New certificates introduced need to be recorded by the concerned officers while processing refund

VAT - Delhi - 12/ 2015-16 - Dated:- 10-6-2015 - OFFICE OF THE SPECIAL COMMISSIONER (POLICY & REFUNDS) DEPARTMENT OF TRADE AND TAXES ROOM NO.304, 3rd FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 NO.F.3(378)/Policy/VAT/2015/ 264-270 Dated: 10th June, 2015 CIRCULAR NO.12 OF 2015-16 SUB : INSTRUCTIONS REGARDING PROCESSING OF REFUND Your kind attention is invited to the Circular No.6 of 2014-15 issued by the Special Commissioner (Policy) vide Circular No.F.3(378)/Policy/VAT/2013/238-244 da .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

filed by the dealer and hence the return itself becomes the application for refund. As per the DVAT Act and DVAT Rules, refund has to be given to the applicant within a period of 60 days from the date of application. However, wherein the Value Added Tax Officer is of the view that he needs some information/document from the dealer for satisfying himself about the amount and genuinity of the refund he may seek the information and the documents by sending a notice under Section 59(2) of the DVAT .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o the Special Commissioner (Refund) for approval of refund above ₹ 10 lacs that there is no uniformity and pattern in examination of the file. Many times officers, while sending the file to the Special Commissioner (Refund), put their notings in such a way that suggests that they have deliberately attempted not to make categorical recommendations in favour or against the case, the language used is evasive of owning the responsibility. All officers in the chain have to perform their duties .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ATI) Certificate by Ward In-Charge It is certified that all the ITCs are duly and adequately matched with the corresponding VAT payments. All the requisite information available in the computer data base relating to this refund case has been thoroughly examined and verified in the light of the DVAT Act 2004, DVAT Rules 2005, CST Act 1956, CST (Delhi) Rules 2005 and CST (Registration & Turnover) Rules 1957 and all the guidelines and circulars issued time to time under these Acts and Rules and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version