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Quarterly Return prescribed for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals with immediate effect.

VAT - Delhi - No.F.3(515)/Policy/VAT/2015/330-41 - Dated:- 26-6-2015 - (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002 No.F.3(515)/Policy/VAT/2015/330-41 Dated: 26/06/2015 NOTIFICATION In exercise of the powers conferred on me by section 27 of Delhi Value Added Tax Act, 2004, I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of NCT of Delhi, .....

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he goods to the customer who has ordered for such supply or supplying the goods directly to the customers from the godown maintained, managed and owned by such facilitating entities, where the goods of concerned dealer have already been stored. The said return is subject to following conditions: 1. All such persons engaged in the business of e-commerce shall have to enrol themselves by logging on to the web-site of the department (www.dvat.gov.in ) at first by clicking on the relevant link in th .....

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iled by due date. 3. The return should be uploaded on the above said portal of the department in off-line /online mode by digitally signing the same. 4. Net sale turnover of a dealer, reducing there from the turnover of the sold goods returned which have been sold during the same quarter. 5. The return of a quarter can be revised by the end of next quarter for making corrections for the goods sold in that quarter but returned in subsequent quarter. 6. Non-compliance of the notification by the el .....

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