CITIZEN CHARTER

2012

Department of Trade & Taxes

Govt. of NCT of Delhi

Vyapar Bhawan, I.P. Estate, New Delhi-110002

Website: www.dvat.gov.in

INDEXS.

No.CONTENTS PAGE

No.

1. Delhi Value Added Tax (DVAT) Act, 2004 – Salient Features 2

2. Some Basic Concepts for calculation of DVAT 3

3. Registration under DVAT Act 3

4. Amendment of Registration Certificate 5

5. De-registration/cancellation of Registration 5

6. Registration of a Casual Trader 5

7. Rates of tax under DVAT Act 6

8. Tax Invoice 6

9. Schedule for filing returns (DVAT-16) 9

10. Revised Return 10

11. Refund 10

12 Special transactions 11

13. Tax Deduction at Source (TDS) 12

14. Composite Scheme 13

15 Tax Payers Service 14

16 Key Customers Services (KCS) Unit 15

17 Special Zone (SZ) 15

18 EXPORT-IMPORT Cell (EXIM Cell) 16

19 Centralized Registration Cell 16

20 Centralized Form Cell 16

21 Note on the Delhi (Right of Citizen to time bound delivery of services Act, 2011

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22 Grievance Redressal Mechanism 17

23 Right to Information (RTI) 18

24 E-mail ID 18

25 Telephone of Number of Senior Officers 19

26 Annexure-I- List of DVAT forms 20

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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

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• Net Tax (if positive) = Tax payable

(Output-Input)

• Net Tax (if negative) = Tax Refundable

All interstate transactions are governed by the Central Sales Tax (CST) Act, 1956. You can offset your CST liability against excess tax credit available under 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 assessmen t .

3. 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 for registration under DVAT Act with the prescribed fee of Rs. 500/- and a security of Rs. 1 lakh. Fee is payable in the form of court fee stamps. If registration under Central Sales Tax is also required, apply in Form “A” also,with the fee of Rs.25/- in the form of court fee stamps.

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• The security amount can be reduced by a maximum of Rs. 50,000/- if you can provide certain documents alongwith DVAT 04. The security amount is reduced to the extent of amount mentioned against each head allowed for various documents is as follows:-

• Copy of last paid electricity bill(the bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 10,000/-.

• Copy of last paid telephone bill( the bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 5000/-

• Income Tax PAN, Rs. 10,000/-• Proof of ownership of principal place of business namely sale deed/gift

deed/partition deed duly registered with the office of Sub-registrar concerned - Rs. 30,000/-

• Proof of ownership of residential property by proprietor/managing partners namely sale deed/gift deed/partition deed duly registered with the office of Sub-registrar concerned - Rs. 20,000/- and

• A notarized copy of the passport of proprietor/managing partner or managing director-Rs. 10,000/-.

• Remaining security may be in form of cash (to be deposited in notified bank), FDR, Bank Guarantee, Post Office cash certificates, bonds, debentures, dealers surety or mortgage of immovable property.

• You are automatically registered within 15 days of submitting DVAT 04 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.

• If any discrepancy is found in your application or documents submitted along with it, a show cause notice in the form of DVAT-05 is issued within 15 days and reply of the same has to be submitted within 15 days of issue of such notice.

• If you fail to reply to the said notice or the reply is found not to be satisfactory, your application may be rejected and the same will be communicated to you in the form of Rejection Order.

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.

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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 occasional 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.

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• 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:

(a) 1% Rate: Goods listed in the Second Schedule(b) 5% Rate: Goods listed in the Third Schedule and the printing works contracts. (c) 20% Rate: Goods listed in the Fourth Schedule. (d) 12.5% Rate: Goods involved in the execution of works contracts except

printing works contract.(e) 12.5% Rate: Any goods not mentioned in the Second, Third and Fourth

Schedules or in the First Schedule (exempted goods)

(f) Rates of 0.1%, 1%, 2.5 & 3% applicable for bullion traders, drugs and medicines traders and works contractors under composition scheme notified for them in accordance with the conditions mentioned in these schemes. Rate of 1% applicable to the dealers having turnover up to Rs. 50 lakhs and Rs.One crore in case of drugs & medicine dealers opting for the composition scheme in accordance with the conditions of the 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;

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• 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:

a. The words 'Retail Invoice" or "Cash Memorandum" or "Bill" in a prominent place.

b. The name address and TIN/registration number of the selling dealer.

c. 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.

d. Individual serialized number and date of issue of the invoice. e. Description, quantity, volume and value of goods and services provided

inclusive of amount of tax charged. f. Signature of the dealer or his representative.

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8.5 We trust you

Your return is self-assessment of your tax liability under DVAT Act, 2004.

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 through electronic mode of payment from the e-payment portals of the following authorized banks:-

(i) HDFC Bank (ii) Axis Bank (iii) State Bank of India (iv) ICICI Bank (v) IDBI Bank (vi) Punjab National Bank. (vii) Canara Bank (viii) Bank of Baroda (ix) Indian Overseas Bank (x) Union Bank of India (xi) UCO Bank (xii) Central Bank of India(xiii) Corporation Bank (xiv) Indian Bank (xv) Punjab & Sind Bank or any other bank authorized by the department.

OR at a Delhi branch of Reserve Bank of India.

Such amounts may be paid by way of a tax deposit challan (Form DVAT 20).

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9. Schedule for filing your return (DVAT-16)

GTO in preceding year

Periodicity of Return

Time limit for deposit of tax and filing of 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 tax period, which is one year. Dealers filing annual return are also required to file return online within 72 days of the end of their tax period.

GTO above Rs.10 lakhs but upto Rs.50 lakhs

Half Yearly Payment of tax on quarterly basis within 28 days from the end of the quarter to which payment relates but return should be filed within 45 days from the end of the tax period, which is six months. Dealers filing half yearly return are also required to file return online within 42 days of the end of their tax period.

GTO above Rs.50 lakhs but upto Rs.5 crores.

Quarterly The dealers filing quarterly returns are required to file returns electronically within 25 days of the end of the quarter. Payment of tax and filing of hard copy of Return on quarterly basis within 28 days from the end of the quarter.

GTO above Rs.5 Crores.

Monthly The dealers filing monthly returns are required to file returns electronically within 25 days of the end of the month. Payment of tax and filing of hard copy of Return on monthly basis within 28 days from the end of the month.

The monthly/quarterly dealers are not required to submit hard copies of Annexures 2A & 2B along with the hard copies of their returns. Only print out of receipt generated online for filing Annexures 2A & 2B need to be attached with the hard copies of the returns.

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10. Revised Return

Revised returns can be filed for correction of mistakes or errors in DVAT-16.

10.1 Annual Reconciliation Statement (DVAT 51)

In additions to the periodic filing of CST Return, Reconciliation Statement in Form DVAT-51 must also be submitted. The CST Reconciliation Statement is to be submitted within 3 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 along with 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 (ITC) - Output Tax(OT) where ITC exceeds OT.

You may elect to:

• take the refund; or

• carry forward the amount to the next tax period as a tax credit.

If you choose to take the refund, we will pay the refund within one month of your filing the return or making the claim in case of monthly return filers and within two months in case of quarterly return filers, 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.

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Security for 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 in case:-

• If you are a registered dealer and sell second-hand goods.• If you purchase the goods from a resident seller who is not registered under

DVAT Act.• If you purchase the goods either as trading stock for resale in an unmodified

form or otherwise or as raw material for incorporation or division into trading stock.

• You have adequate proof of the amount paid for the goods;

The registered dealer dealing in second hand goods is also entitled to a tax credit for the purpose of Section 9 of DVAT Act of the least of :-

• the input tax borne by the resident seller when he purchased the goods;

• the tax fraction of the original cost of the goods to the resident seller;

• the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or the tax fraction of the consideration paid by the registered dealer for the goods.

• If the amount paid for 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 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.

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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.

• 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% in case of registered dealers/contractors and @4% in case of unregistered dealers/contractors from the bill amount in r/o works contracts will be made by the contractees to whom properties in goods is transferred through a works contract. They will issue a certificate in Form DVAT 43 to the dealer/person transferring property and deposit the tax so deducted in an authorized bank in electronic mode or in the government treasury before the expiry of 15 days following the month in which the deduction is made.

A person required to deduct tax at source shall apply for registration in Form DVAT 44 and obtain 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.

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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.

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14.3. Composition Schemes for contractors

S. No. Type of contractor Rate of Tax Tax Period

1. Registered dealer engaged exclusively in work contracts of the nature of Civil Construction and making all the purchases and the sales during the period for which composition is opted within Delhi only (No turnover limit w.e.f. 30-11-2005)

2.5% of the entire turnover

Quarterly

2. Registered dealers engaged exclusively in work contracts of the nature of Civil Construction and procure goods or supply goods to any place outside Delhi(No turnover limit w.e.f. 30-11-2005)

3% of the entire turnover on account of work contracts executed in Delhi

Quarterly

Composition schemes are subject to such conditions as prescribed in the particular scheme.

15. Tax Payer Service

YOU CAN VIEW YOUR TAX PAYMENT DETAILS, STATUTORY FORMS DETAILS, RETURN HISTOY & OTHER DETAILS ON OUR WEBSITE:

http://www.dvat.gov .in

We maintain 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.

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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.

15.1 Front Office

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 to the dealers.

The dealers/their representatives can have their technical queries answered in the Enquiry Cell of the Front Office.

16. KEY CUSTOMERS SERVICES (KCS) UNIT

A Key Dealer Unit was established on 01-04-2005 to provide a single point contact for large tax payers. Under the DVAT Act, this unit was renamed as Key Customer Service Unit and the dealers who pay tax of more than Rs.50 Lakhs per annum were brought into its fold. The unit was again re-organized in August, 2011 for providing high quality service to the highest tax payers in each interaction, help them understand and meet their tax obligations and for enforcement of the tax law through fair and uniform application of the law.

17. THE SPECIAL ZONE(SZ)

The Special zone has been created to deal with the cases of major dealers who are engaged in the activities of executing work contract and transferring the right to use the goods in specialized manners. The 46th amendments of the Constitution, vide insertion of Article 366(29A) thereto, empowered the states to levy and collect tax on specified categories of deemed sales such as works contracts. The consideration for which the work is contracted to be executed by the works contractor comprises several elements in the nature of both goods & services and the tax is to be payable on the value of goods used in works contract. The VAT is applicable on the material turnover which is defined in the DVAT Act, 2004 and DVAT rules, 2005 as the amount of the value of goods at the time of transfer excluding the amount of labour and services.

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The applicable rate of tax in works contract is 12.5% except in the following cases:

1. 5% on declared goods which are transferred in the same form.

2. 5% on printing contracts.

18. EXPORT- IMPORT CELL (EXIM CELL)

An Export-Import Cell (EXIM Cell) was created to foster the Export Promotion Scheme of the Government by way of providing smooth hustle free tax administration. The Cell supervises dealers who are 100% Exporters, having a minimum turnover of Rs. One crore.

19. CENTRALIZED REGISTATION CELL

• As a step to provide Single Window Facility, all the applications for registration under the DVAT and CST Act are being received at the Centralized Registration Cell situated on the First Floor of the Vyapar Bhawan. The application for registration of casual dealers and TAN number are also received here.

• The Registration Certificates are issued by this cell and after issuing the same are dispatched to the applicant by Registered Post.

• The applications for registration as a casual dealers and for TAN are forwarded to the respective wards for further processing.

20. CENTRALIZED FORMS CELL

• All the applications for Statutory Forms under the Central Sales Tax Act are being received at the Centralized Forms Cell situated at the First Floor of the Vyapar Bhawan, I.P. Estate New Delhi. If the application is found in order and after following due procedure, Statutory Forms are issued same day.

• The Statutory Forms are being issued to the applicants at this Cell by hand.

• The Statutory Forms can also be obtained from the respective wards on Mondays, Wednesdays and Fridays.

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21. Note on The Delhi (Right of Citizen to time bound delivery of Services) Act, 2011

The Delhi (Right of Citizen to time bound delivery of Services) Act has come into force w.e.f. 15/09/2011 in the NCT of Delhi. The registration of new dealers by the department of Trade & Taxes. The service of registration to the new dealers has to be provided within 15 days of applying for registration has been notified under the said Act, provided that all the required documents and a valid security are submitted along with the application for registration. If any discrepancy in the documents or security comes to the notice during scrutiny, a notice in the form of DVAT-05 to the applicant is issued within the 15 days. The applicant has to furnish reply within 15 days of issue of such notice.

As per the provisions of the Act any applicant who is not delivered service in the prescribed time period shall be entitled to seek penalty at the rate of Rs.10/- per day subject to maximum of Rs.200/- from the Competent Officer and this will be paid to the citizen at the time of delivery of service. The Competent Officer after payment of compensatory cost shall make proper inquiry and fix the responsibility for the delay caused in the manner prescribed. The penalty paid to the citizen shall be recovered from the official/officer found to be responsible for the delay caused. The officer/official who is found to be responsible for the delay can appeal to the Appellate Authority against the orders of the Competent Officer.

Additional Commissioner-IV has been designated as the Competent Officer and Special Commissioner-III has been designated as the Appellate Authority under the Act.

22. GRIEVANCE REDRESSAL MECHANISM

The concerned Value Added Tax Officer, the Zonal Joint/Additional Commissioner, Special Commissioner can be contacted in person or over telephone.

The complaints of bribe/illegal gratification may be brought to the notice of the Additional Commissioner (Vigilance) of the Department located on the 10th floor of the Vyapar Bhawan.

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23. RIGHT TO INFORMATION (RTI)

Under the provision of Right to Information Act, 2005, the ward/branch incharges have been designated as Public Information Officers (PIOs). Besides the above, a separate RTI Cell situated at Room No. 311 at 3rd Floor of Vyapar Bhawan is functioning to co-ordinate the issues related to RTI pertaining to this department. The following officers have been designated to act as Public Information Officers in respect of jurisdiction as indicated in column III below:-S. No. Designation of the PIO Jurisdiction

(I) (II) (III)

1 VATOs/AVATOs Concerned wards/branch where they are working as ward/branch incharge

2 AVATO (HQ), Enforcement-I Enforcement-I

3 A.O. (Accounts) Accounts Branch

4 Registrar MAT

5 DR s of Spl. Commissioners/Addl. Commissioners/Jt.Commissioners

All matters relating to appeals/revisions/objections as per jurisdiction of concerned Spl. Commissioners/Addl. Commissioners/Jt.Commissioners

VATO (Co-Ordination) has been designated as Nodal Officer in respect of Co-Ordination branch for providing consolidated information pertaining to RTI on behalf of this department.

The applicant can directly approach the concerned PIOs if the issue pertains to a particular ward/branch/Personal Branch of Spl. Commissioners, Addl. Commissioners & Jt.Commissioners.

If the Applicant is not satisfied with the reply of POI concerned,he/she may file his/her First Appeal in the office of First Appeallate Authority. Presently Sh. Rakesh Bhatnagar, Additional Commissioner (CRC/CFC/L&J) has been designated as First Appeallate Authority and his official address is as under:

Room No. 501, 5th Floor, Vyapar Bhawan, Department of Trade & Taxes, GNCT of Delhi, I.P. Estate, New Delhi-110002.

24. E-MAIL ID

You can contact the department at our e-mail ID: ctt.delhi@nic.in

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25. THE TELEPHONE NUMBERS OF SENIOR OFFICERS:-

S.No. Designation Location Telephone Nos.

1 Commissioner 3rd Floor 23319568, 2331969123319474(FAX)

2 Spl. Commissioner-I 3rd Floor 23318486

3 Spl. Commissioner-II 3rd Floor

4 Spl. Commissioner-III 3rd Floor 23318561

5 Addl. Commissioner-CRC/CFC/L&J 5th Floor 23318404

6 Addl. Commissioner-Zone- 1 3rd Floor 23318845

7 Addl. Commissioner-Zone- II 3rd Floor

8 Addl. Commissioner, Zone-IV & IX 3rd Floor 23352402

9 Addl. Commissioner, Zone-V 3rd Floor 23305434

10 Addl. Commissioner, Zone-VI 4th Floor 23324338

11 Addl. Commissioner, Vigilance/Zone-VII

10th Floor 23318021

12 Addl. Commissioner, Zone-X 3rd Floor 23317692

13 Addl. Commissioner, Spl. Zone/E-II 8th Floor 23311496

14 Joint. Commissioner, E-I/HR 12th Floor 23324520

15 Joint. Commissioner-KCS/EXIM 7th Floor 23318602

16 Joint. Commissioner-Zone-III 11th Floor 23318476

17 Joint. Commissioner-Zone-VIII 9th Floor 23318479

18 Dy. Director (R&S) 8th Floor 23311496

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26. 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.

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