DEPARTMENT OF TRADE AND TAXES
GOVERNMENT OF NCT OF DELHI
CITIZEN CHARTER 2008
OUR MOTTO : PUTTING PEOPLE FIRST
OUR MESSAGE : VALUE ADDED TAX IS YOUR MONEY FOR YOUR
CITY
OUR MISSION :
A courteous, helpful and citizen-friendly attitude towards people.
Sustained efforts to improve the standards and quality of service
To seek cooperation of citizens for obedience and implementation of the laws.
OUR VISION: BHAGIDARI
YOUR TAX MONEY CONTRIBUTES TO THE GROWTH AND
DEVELOPMENT OF DELHI, MAKING IT A WORLD CLASS CITY
WE EXPECT
YOU PAY TAX AND INSIST ON OBTAINING INVOICE FROM THE
SELLER.
EVERY DEALER ISSUES INVOICE TO THE BUYER, COLLECTS TAX AND
PAYS IT TO THE GOVERNMENT TIMELY.
1. DELHI VALUE ADDED TAX (DVAT) ACT, 2004. Salient Features :
DVAT is a multi-stage tax on sale of goods, work contract, lease and hire purchase
in Delhi.
Delhi Value Added Tax Act, 2004 replaced four statutes: Delhi Sales Tax Act,
1975, Delhi Sales Tax on Works Contract Act, 1999, Delhi Tax on Entry of Motor
Vehicles into Local Areas Act, 1994 and Right to Use Goods Act, 2002.
MECHANISM
Taxable Sales X Tax Rate = Tax charged on Sales
Tax charged on Sales = Output Tax
Tax paid on Purchases = Input Tax
Net Tax (if positive) = Tax payable
Net Tax (if negative) = Tax Refundable
All interstate transactions are still governed by the Central Sales Tax (CST) Act,
1956. You can offset your CST liability against output tax payable under the
DVAT.
2. Some basic concepts for calculation of DVAT
"Output Tax" is the tax you charge on sales.
'Input Tax' is the tax (DVAT) paid on your purchases of business inputs. Tax
payable is output tax reduced by input tax.
When you do not file a proper return within the due dates, your tax liability is
assessed by default assessment.
Registration under DVAT Act
3.1 Compulsory, if:Your turnover in the current year exceeds Rs. 10 lakhs (manufacturer, traders,
works contractor, hire-purchase business etc.) ; or
You make any interstate sale; or
You make interstate purchases for resale in Delhi
You can also apply voluntarily for registration even if your turnover is below Rs.
10 lakhs.
A single registration is enough for having more than one place of business in
Delhi.
3.2 How to Register?
Apply in Form DVAT 04 with the prescribed fee of Rs. 500/- and a security of Rs.
1 lakh. Fee is payable in the form of court fee stamp. For Registration under the
Central Act, the fee is Rs. 25/-.
The security amount can be reduced by a maximum of Rs. 50,000/- if you can
provide certain documents with your registration application. The security amount
is reduced to the extent of amount mentioned against each head allowed for
various documents is as follows:Last paid electricity bill in your name, Rs. 10,000/-.
Paid telephone bill in your name Rs. 5000/Income Tax PAN, Rs. 10,000/A document as proof of ownership of principal place of business, Rs. 30,000/A document as proof of ownership of residential property, Rs. 20,000/- and
A notarized photocopy of the passport of proprietor/managing partner or managing
director-Rs. 10,000/-.
Remaining security may be in form of Bank Guarantee, Post Office cash
certificates, bonds, debentures, dealers surety or mortgage of immovable properly.
You are automatically registered within 15 days of making your application and a
Tax payer Identification Number (TIN) will be issued, to you. This TIN will be
common for both DVAT as well as CST Act.
However, your applications may be rejected for certain reasons which will be
communicated to you.
3.3 Rights and Duties of a Registered Dealer
To collect tax through a proper invoice and pay to us:
To claim input tax credit;
To file periodic returns; and
To prepare and maintain proper records and books of accounts.
4. For Amendment of Registration Certificate
Apply within one month in Form DVAT 07 if you:Sell your business or any part of it;
Change your place of business, warehouse or open a new place of business or
close the business for a period of more than one month.
Change the name, style, constitution or nature of your business and firm
/company.
5. De-registration/Cancellation of Registration
Apply in Form DVAT 09 within 30 days from the day:
You cease to carry on any activity which entitled you to be registered as a dealer
under the DVAT Act;
Your firm or Association of persons is dissolved:
You cease to be liable to pay tax under the DVAT Act: or
Owner of a proprietorship business dies, leaving no successor
After cancellation/de-registration you will have to pay tax on the stock in hand on
the date of de-registration as per the DVAT Act, 2004.
6. Registration of a Casual Trader
If you make sales on an occassional basis e.g., during an exhibition or at the Trade
Fair, you would need to apply for registration as a Casual Dealer.
As a casual dealer, you need to apply for registration in Form DVAT 04 A at least
three days prior to the commencement of business activities in Delhi. You need to
register and account for DVAT regardless of the volume of your turnover. You
may be asked to deposit security in the form of bank draft as may be fixed by us
which will not exceed the estimated liability to pay tax for seven days or for a
lesser period for which you are conducting your business.
A casual trader :
Must pay tax daily on the sales made on the previous day
Must submit a DVAT tax return in Form DVAT 16 A after conclusion of total
business in Delhi.
Cannot issue a tax invoice.
Will be refunded the balance amount of security, after adjusting any tax or dues
payable.
7. Rates of Tax under DVAT Act
The DVAT Act prescribes the following rates of tax on different types of goods;
1% Rate: Goods listed in the Second Schedule
4% Rate: Goods listed in the Third Schedule; and the printing works
20% Rate: Goods listed in the Fourth Schedule
12.5% Rate: Goods involved in the execution of works contract except printing
works
12.5% Rate: Any goods not mentioned in the Second, Third and Fourth Schedules
above, or in the First Schedule (Exempted goods)
Rates ranging from 0.1% to 3% for certain categories of dealers availing
composition scheme.
8. Tax Invoice- an important document
A Tax Invoice is a legal document, which shows the DVAT payable/paid for a
transaction. Irrespective of the accounting basis that you follow, you can claim a
tax credit only if you hold a valid tax invoice at the time of furnishing your return
for the tax period.
Every registered dealer must keep a copy of all tax invoices issued by him. Every
dealer must preserve the originals of all tax invoices received by him.
8.1 What should a Tax Invoice contain
the words 'Tax Invoice" in a prominent place;
name, address and TIN/registration number of the selling dealer.
Name and address of the purchaser;
TIN/registration number of the purchaser, if he is registered;
individual pre-printed number and date of issue of invoice, description ,quantity,
volume and value of goods and tax charged; and
signature of dealer or his/her representative.
8.2 Duplicate and Proforma Tax Invoices
If the buyer loses his tax invoice, you may issue him a copy clearly marked
'duplicate'. You may issue a computer printed invoice subject to the following:
Maintain a series number for all invoices, and
Retain the duplicate copy.
You may also use the format of tax invoice for issuing Proforma invoices.
However these should be clearly marked 'Proforma invoice, not for tax credit.'
8.3 Retail Invoice
A retail invoice is issued by registered dealers for all sales of above Rs. 25/- where
a tax invoice is not issued.
8.4 A Retail Invoice should contain:
the words 'Retail Invoice" or "Cash Memorandum" or "Bill" in a prominent place.
The name address and TIN/registration number of the selling dealer.
In case of interstate sales, the name , address and TIN/registration number of the
purchasing dealer and type of statutory form against which the sale has been made.
Individual serialized number and date of issue of the invoice.
Description , quantity, volume and value of goods and services provided inclusive
of amount of tax charged.
Signature of the dealer or his representative.
8.5 We trust you
Your return is self-assessment of your tax liability.
8.6 How and where dealers should pay tax
You may pay the tax, together with any interest, penalty or any other amount due
from you in rupees in any of the following ways:(a) Cash (b) crossed cheque; or ( c) bank draft made in favour of "Commissioner
Delhi Value Added Tax" and drawn on an authorized bank:
Such amounts may be paid in any of the above-mentioned ways through a tax
deposit challan (Form DVAT 20) at:
(a) a Delhi branch of the Reserve Bank of India;
(b) a Delhi branch of an authorized branch of an authorised bank, Names of
Authorized banks are as under:
State Bank of India (ii) Union Bank of India (iii) Canara Bank (iv) Bank of Baroda
(v) Punjab & Sind Bank (vi) Indian Overseas Bank (vii) IDBI Bank Ltd (viii) Axis
Bank Ltd. (ix) HDFC Bank (x) ICICI Bank Ltd. (xi) Syndicate Bank (xii)
Corporation Bank(xiii) Indian Bank.
On- Line Payment Scheme
Dealers having bank account with the following banks can avail the facility of
e-payment :- (i) HDFC (ii) Axis (iii) State Bank of India.
9. Schedule for filing your return (DVAT 16)
GTO in preceding
Year
Periodicity Time Limit for deposit of tax and filing of
of Return return
GTO-Rs.10 lakhs or
below
Yearly
Tax on quarterly basis within 28 days from the
end of the quarter to which payment relates but
return should be filed within 75 days from the
end of the Return period, which is one year.
GTO above Rs. 10 lakhs Half Yearly Payment of tax on quarterly basis within 28 days
but
from the end of the quarter to which payment
upto Rs. 50 lakhs.
relates but return should be filed within 45 days
from the end of the Return period, which is six
months.
GTO above Rs. 50 lakhs Quarterly
but upto Rs. 5 crores.
Payment of tax and filing of return on quarterly
basis within 28 days from the end of the quarter.
The dealers filing quarterly returns are required
to file returns
GTO in preceding
Year
Periodicity Time Limit for deposit of tax and filing of
of Return return
electronically also within 25 days of the end of
their tax period.
GTO above Rs. 5 crores. Monthly
Payment of tax and filing of return on monthly
basis within 28 days from the end of the month.
The dealers filing monthly returns are required to
file returns electronically also by 25th of the
month following the month of tax period.
10. Revised Return
Revised returns can be filed for corrections of omission and errors in DVAT 16.
10.1 Annual Reconciliation Statement (DVAT 51)
In addition to the periodic filing of CST returns, a Reconciliation Statement in
Form DVAT 51 must also be submitted. The CST Reconciliation Statement is to
be submitted within three months of the end of the relevant quarter.
All statutory declaration forms such as Form C, Form E-1 and Form E-II etc on
which concessional rate of CST was availed, will have to be submitted alongwith
the Reconciliation Statement in support of such concessional rate.
The Reconciliation Statement seeks to consolidate and reconcile all the details in
relation to the CST that were reported by the dealer.
11. Refund = Input Tax Credit- Output Tax where ITC exceeds OT.
You may elect to:
take the refund in cash; or
carry forward the amount to the next tax period as a tax credit.
If you choose to take the refund in cash, we will pay the refund within one month
of your filing the return or making the claim in case of monthly return filers and
for two months in case of other dealers, unless it is withheld for reasons which
shall be intimated to you.
11.1 Manner in which a Claim of Refund is to be made
Your return in form DVAT 16 is also the claim for refund. Other claims may be
made in form DVAT 21.
A claim for refund by an embassy, consular office or other organization referred to
in the Sixth Schedule appended to the DVAT Act has to be made in Form DVAT
23 on a quarterly basis. It should be accompanied by a Letter of Authority.
Refund is released by a refund order in Form DVAT 22. The refund amount is
transferred electronically to your bank account that you have intimated to us.
Security for Cash Refund may be asked from you for an amount not exceeding
the amount of refund to be granted by issuing a notice in Form DVAT 21A.
12. SPECIAL TRANSACTIONS
12.1 Second Hand Goods
Second- hand goods are also taxable. Tax credits for any purchase of second-hand
goods is allowed as per provisions of DVAT Act :if you are a registered dealer and sell second-hand goods.
If you purchased the goods from a resident seller who is not registered under
DVAT.
You have adequate proof of the amount paid for the goods;
the goods were purchased as stock for resale in the same form or as raw materials
for other goods and the sale of the goods or the goods into which they were
incorporated is liable to DVAT.
If the amount paid for the second- hand goods is more than Rs. 2000/- the input
tax credit will be allowed only in the tax period when the goods are resold.
12.2 Hire purchase
The transfer of goods by hire-purchase is deemed to be sale and the time of sale is
when the hire purchase agreement is executed. Tax should be computed and paid
on the total price payable (including all future installments) under the hire
purchase agreement. The tax must be paid within 28 days from the end of the tax
period in which the agreement is executed.
12.3 Lease
The transfer of the right to use any goods for any purpose ( i.e. whether or not for
a specified period for cash, deferred payment or other valuable consideration is a
'sale' under the DVAT Act in Delhi or outside Delhi. Input tax credit on purchases
made for leasing business is allowed).
The amount of tax payable in respect of a lease during a tax period is the portion
of the sale price for the lease that is due and payable during the relevant tax
period.
12.4 Works Contract
A works contract would include an agreement executed by you for building
construction, manufacture, processing, fabrication, erection, installation fitting out,
improvement, repair or commissioning of any movable property.
Tax is payable on any transfer of property in goods during the course of execution
of a works contract. The turnover of work contract includes labour services and
office expenses.
13. Tax Deduction at Source(TDS)
Tax deduction at source @ 2% of the Bill amount in respect of works contracts
will be made by the contractees (whether registered dealers or not) to whom
property in goods is transferred through a works contract by a dealer or contractor
who must deduct tax at the rate of 2% from the payment they release towards such
transfer to the dealer or contractor. They will issue a certificate in Form DVAT 43
to the dealer/ person transferring property and deposit the tax so deducted in the
government treasury before the expiry of 15 days following the month of which
the deduction is made.
A person required to deduct tax at source shall apply for registration in Form
DVAT 44 and obtain a Tax Deduction Account Number (TAN) with in 7 days
from the date on which tax was first deducted or deductible. TAN will be issued in
form DVAT 45.
Persons who have been allotted TAN are required to deposit the tax deducted
within fifteen days following the month in which deduction is made and file a
TDS return in form DVAT 48 within a period of 28 days from the end of the year
in which the tax is deducted.
Any delay in depositing of the TDS amount and failure to file TDS returns is
subjected to interest and penalties.
The works contractor/dealer on whose behalf the tax has been deducted at source
can claim a credit for the TDS amount in the tax period in which he is issued the
TDS certificate.
14. Composition Scheme
The composition scheme is an elective option which can be exercised by making
an application in Form DVAT 01 within 30 days from the first day of the
beginning of the financial year. The option may only be reversed after the end of
the year for which the option is made. The application for the reversal of the
election for this scheme is made in Form DVAT 03 within 30 days from the first
day of the beginning of the financial year.
Composition Scheme is also available for the dealers dealing in bullion, medicine
and works contracts.
14.1 Tax payable under composition scheme
Tax payable under the composition scheme is 1% of the turnover of sale of the
dealer. The tax applies to turnover of sales of all goods( including goods which are
exempt from tax under the DVAT Act).
Tax is payable @ 0.1% by bullion dealers opting for composition scheme.
For composition dealers dealing in medicines, the rate of tax is 1%.
The Works Contractors opting for composition scheme are required to pay tax @
2.5% if all the turnover is under Local Act and @ 3% if the turnover includes
inter-state transactions also.
14.2 Restrictions under Composition Scheme
you cannot purchase taxable goods from a person who is not registered under this
Act:
You will not be allowed to claim any credits for input tax paid on your purchases.
you will not be entitled to issue tax invoices;
you will not be allowed to charge and collect tax from your customers: and
you will be required to retain tax invoices and retail invoices for all purchases.
You cannot purchase/sell goods outside Delhi at any time during the composition
scheme, except the works contractors.
you should not be registered under the CST Act, except the works contractors.
15. E-MAIL ID
You can contact the department at our e-mail id : ctt.delhi@nic.in
16. YOU CAN VIEW YOUR TAX PAYMENT DETAILS, STATUTORY
FORMS DETAILS & OTHER DETAILS ON OUR WEBSITE
http://www.dvat.gov.in
We are maintaining a dynamic website. Most of the registered dealers have been
provided a unique User ID and password. Interested dealers who want to avail of
the facility of website may contact the Department through their respective wards
VAT Officers for allotting User ID and password. Subsequently the password can
be changed by the User.
By logging their User ID and password, dealers can view their:
(a) tax payment details; (b) details of the Statutory Forms issued to the dealers and
(c) dealers' particulars such as TIN/registration number, name of the dealer and the
commodity in which he is dealing.
Any citizen can access our website and get information about the following:(i) The Department; (ii) DVAT Act/Rules/CST Act and Rules and Circulars,
Notifications /Determination orders issued; (iii) Processes and procedures; (iv)
Cancelled Dealers Information; (v) Various Type of Forms used by the
Department; (vi) Frequently Asked Questions about DVAT; (viii) Citizen's
Charter; (viii) Tender Notice; (ix) Procedure for filing on-line return etc.
16.1 Tax Payer Service
We provide a Front Office for receiving all type of applications in the Front
Office. The Front Office is fully Computerized. All applications are accepted on
the receipt counter between 10.30 AM to 4.30 PM. It is designed to provide
conducive environment for the visitors.
The visitors can have their technical queries answered in the Enquiry Cell of the
Front Office.
17. KEY CUSTOMERS SERVICES (KCS) UNIT & THE SPECIAL
ZONE(SZ)
There is a separate Ward for major tax-paying dealers. A Special Zone has
also been set-up for dealers dealing in Works Contract and the Right to Use
Goods.
18. CENTRALIZED REGISTATION CELL
As a step to provide Single Window Facility, all the applications for registration
(except registration as Casual Traders) under the DVAT and the CST Act are
being received at the Centralized Registration Cell situated on the First Floor of
the Vyapar Bhawan.
The Registration Certificates are also being issued at this cell and after issue are
being dispatched to the applicant by Registered Post.
However, applications for registration as a Casual Trader are being received at the
Front Office on the First Floor of the Vyapar Bhawan and the applications are
processed in the respective wards/zones.
19. CENTRALIZED FORMS CELL
All the applications for Statutory Forms under the Central Sales Tax Act are being
received at the Centralized Forms Cell situated on the First Floor of the Vyapar
Bhawan.
The Statutory Forms are being issued to the applicants at this Cell by hand.
20. GRIEVANCE REDRESSAL MECHANISM
The concerned Value Added Tax Officer, the PRO, the Zonal Joint/Deputy
Commissioner, Additional Commissioner can be contacted in person or over
telephone.
You can file an objection against a default assessment or any other order before
the Objection hearing authority. Further appeal may be filed before the Delhi Sales
Tax/VAT Tribunal, situated in the Vyapar Bhawan.
The complaints of bribe/illegal gratification may be brought to the notice of the
Vigilance Branch of the department located on the 3rd floor of the Vyapar Bhawan.
THE TELEPHONE NUMBERS OF SENIOR OFFICERS:S.No.
Designation
Location
Telephone Nos.
1
Commissioner
3rd Floor
23318568
23319474(F)
2
Addl. Commissioner-I
2nd Floor
23318837
23317580(F)
3
Addl. Commissioner-III
3rd Floor
23318486
23324208(F)
4
Addl. Commissioner -IV
3rd Floor
23318561
23324493 (F)
5
Jt. Commissioner, - HR/Admn
3rd Floor
23312079
6
Jt. Commissioner, - III
4th Floor
23318845
7
Jt. Commissioner -V
3rd Floor
23317692
8
Jt. Commissioner, - Zone-II
11th Floor
23319057
9
Jt. Commissioner, Zone -V
5th Floor
23318404
10
Jt. Commissioner, Zone-VIII
8th Floor
23311496
11
Jt..Commissioner, Zone- IX
9th Floor
23318479
12
Dy. Commissioner Zone -I
3rd Floor
23324445
13
Dy. Commissioner Zone-III
12th Floor
23319470
14
Dy. Commissioner Zone-IV
5th Floor
23324520
15
Dy. Commissioner Zone VI
5th Floor
23324520
S.No.
Designation
Location
Telephone Nos.
16
Dy. Commissioner, Zone VII
8th Floor
23324215
17
Dy. Commissioner Zone-X
10th Floor
23318021
ANNEXURE-I
LIST OF DVAT FORMS
DVAT 01
Application for opting for Composition scheme by a dealer registered
under Delhi Value Added Tax Act, 2004.
DVAT 02
Application for opting for Composition scheme by a dealer registered
during transition.
DVAT 03
Application for withdrawing from Composition scheme.
DVAT03A
Intimation for opting out from Composition scheme during the
financial year
DVAT 04
Application for Registration as a Dealer.
DVAT 04A
Application for Registration as a casual trader
DVAT 05
Notice Proposing Rejection of Registration Application
DVAT-06
Certificate of Registration as a Dealer.
DVAT 06A
Certificate of Registration for a casual dealer
DVAT 07
Application for Amendment in Registration
DVAT 08
Amendment of Existing Registration
DVAT 09
Application of Cancellation of Registration
DVAT 10
Show Cause Notice for Cancellation of Registration
DVAT 11
Cancellation of Registration
DVAT 12
Form for furnishing Security
DVAT 13
Application of return, release or discharge of security
DVAT 14
Notice for Forfeiture and Insufficiency of Security
DVAT 15
Order of Forfeiture of Security.
DVAT 16
Dealer's Value Added Tax Return and Revised Return
DVAT 16A
Value Added Tax Return for casual dealers
DVAT 17
Composition Tax Return and Revised Return
DVAT 18
Statement for Tax paid stock in hand on April 01' 2005
DVAT 18A
Statement of stock in hand as on April 01, 2005 (which has not
suffered tax earlier)
DVAT 19
Statement of Trading stock and Raw Material as on the date of
registration.
DVAT 20
Challan for Delhi Value Added Tax
DVAT 21
Refund Claim Form.
DVAT 21A
Notice for furnish security for granting refund
DVAT 22
Refund order
DVAT 22A
Notice for withholding refund/ furnishing security under section 39
DVAT 23
Refund Form for Embassies, International and Public Organisations
and staff
DVAT 24
Notice of Assessment
DVAT 24A
Notice of Assessment of Penalty
DVAT 24B
Notice under section 74A(2)
DVAT 25
Form of Recovery Certificate.
DVAT 25A
Certificate to be served upon the certificate- debtor under section
43(6)
DVAT 26
Continuation of Recovery Proceedings
DVAT 27
Notice for special mode of recovery
DVAT 27A
Intimation of Deposit of Government dues
DVAT 28
Summons to appear in person/ or to produce documents
DVAT 29
Notice for redeeming goods
DVAT 30
Purchases Register
DVAT 31
Sales Register
DVAT 32
Goods Transport Receipt record
DVAT 33
Delivery Note
DVAT 34
Export Declaration
DVAT 35
Import Declaration
DVAT 35A
Transit Slip
DVAT 35B
Account of Declaration Form DVAT 34/ DVAT 35
DVAT 36
Undertaking cum Indemnity by Purchasing Dealer
DVAT 37
Notice for audit of Business Affairs
DVAT 38
Objection Form.
DVAT 38A
Memorandum of appeal
DVAT 38B
Application for rectification under section 74B
DVAT 38C
Application for review under section 74B
DVAT 39
Application for condonation of delay
DVAT 40
Decision of the Commissioner in respect of an objection
DVAT 41
Notice of delay to the Authority deciding the Objection
DVAT 42
Application for determination of a Specific Question
DVAT 43
Certificate of Deduction of Tax at Source
DVAT 44
Application for allotment of Tax Deduction Account Number (TAN)
DVAT 45
Tax Deduction Account Number Certificate
DVAT 46
Application for obtaining Form DVAT 34 or DVAT 35
DVAT 47
Receipt of Security deposited.
DVAT 48
Form of Annual Return by the Contractee
DVAT 49
Certificate for Enrolment as Value Added Tax Practitioner.
DVAT 50
Grant of Authority by the Commissioner
DVAT 51
Annual Return Statement of Exports/ Inter State Sales / Branch
Transfer
DVAT 52
Declaration of Permanent Account Number
DVAT 53
Statement of partly extended Works Contracts as on 31st March,2005
DVAT 54
Details of partly extended contracts as on 31st March, 2005 which
have been executed during the tax period ending
DVAT 55
Intimation for change of tax period
DISCLAIMER : The information given in this Charter is to facilitate awareness
and information about the Department of Trade & Taxes. The legal provisions are
already mentioned in the Delhi Value Added Tax Act 2004, the Central Sales Tax
Act 1956 and the Rules framed thereunder. The information in the Charter will be
updated from time to time and suggestions if, any, are welcome.
*****
CITIZEN CHARTER2008
Department of Trade & Taxes
Govt. of NCT of Delhi
Vyapar Bhawan, I.P. Estate, New Delhi-110002
Website: www.dvat.gov.in
INDEX
S.No.
CONTENTS
PAGE NO.
1.
Delhi Value Added Tax (DVAT) Act, 2004 - Salient
Features
1
2.
Some Basic Concepts for calculation of DVAT
2
3.
Registration under DVAT Act
2
4.
Amendment of Registration Certificate
3
5
De-Registration/cancellation of Registration
3
6
Registration of a Casual Trader
4
7.
Rates of tax under DVAT Act
4
8.
Tax Invoice
5
9.
Schedule for filing returns (DVAT – 16)
6
10.
Revised Return
7
11.
Refund
7
12.
Special Transactions
8
13
Tax Deduction at Source (TDS)
9
14.
Composition Scheme
10
15.
E-mail ID
10
16.
Tax Payment Details
10
17.
Key Customers Services(KCS) & Special Zone (SZ)
11
S.No.
CONTENTS
PAGE NO.
18.
Centralized Registration Cell
11
19.
Centralized Forms Cell
12
20.
Grievance Redressal Mechanism
12
21
Annexure-I – List of DVAT Forms
14