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Regarding the status of the forms downloaded by the dealers

VAT - Delhi - 30/2015-16 - Dated:- 18-11-2015 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No. F.3(556)/Policy/VAT/2015/1028-34 Dated 18/11/2015 CIRCULAR NO. 30 OF 201 .....

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onal rate or for inward stock transfer. The details of such inward supplies are recorded by dealers in Annexure 2A filed along with return. The system is functioning smoothly as all facilities have been provided on the portal for downloading the form .....

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he inward supplies may not be exactly equal to outward supplies in a quarter, but the supplies should commensurate. It may happen in some cases that purchases nave been made towards the fag end of the quarter and goods so acquired are to be disposed .....

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sale or stock transfer during the relevant tax period or showing negligible sale and there is a growing tendency of misuse of the facility by unscrupulous persons. 4. Therefore, to curb such practices, it has now been decided that the facility of aut .....

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ing on the basis of sale and purchase of next quarter. In other words, ratio of purchase and sale shall be worked out for both the quarters cumulatively. If the ratio still falls below 60%, then forms shall be allowed to be downloaded only after scru .....

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