When was the Delhi Value Added Tax(Amendment)Rules,2014 made?

It is recorded under the year 2014.

Delhi Value Added Tax(Amendment)Rules,2014

Notification, 2014

Q: Where can I read the Delhi Value Added Tax(Amendment)Rules,2014?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Delhi Value Added Tax, 2004.

Kind Notification Year 2014 Jurisdiction Delhi Text 6,487 characters

Made under The Delhi Value Added Tax, 2004.

Source document (PDF, 2.0 MB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
No.F.3(27)/Fin.(Rev-I)/2013-14/dsVV/ 29/ Dated the OS763/ 2014
NOTIFICATION
No.F.3(27)/Fin.(Rev-I)/2013-14/ .- In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:-
1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2014.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 67- In the said rules, in rule 67, sub-rule (1) and proviso thereto shall be omitted.
3. Amendment of Form DVAT 38.- In the said rules, in forms appended thereto, for Form DVAT -38, the following shall be substituted, namely:- “Department of Trade and Taxes Government of NCT of Delhi Form DVAT 38 [See Rule 52] Objection Form under Delhi Value Added Tax Act, 2004 To The
1. Identification 1.1 TIN 1.2 Full Name of Dealer 1.3 Address 1.4 Mobile No.
151s Page 1 of 6
2. Year and Tax Period: Year - Sr | Act | Tax Type of Order | Date Date of Amount of Demand (Rs.) No, Period | order [Tax | No. of Service Tax Interest | Penalty | Total & Interest order / | of order
(24) / Notice | / notice Penalty (24A) / Any Other Total
3. Demand admitted, deposited or statutory forms received against the demand by the Appellant / Objector Sr | Act | Tax Type of order Order | Date of Amount of Demand (Rs.)
No. Period | [Tax & Interest | No. order/ Tax Interest | Penalty Total
(24) / Penalty Notice (24A)/ Any other Total
4. Amount of demand in dispute (R2-R3) Sr | Act | Tax Type of order Order | Date of Amount of Demand (Rs.)
No. Period | [Tax & Interest | No. order/ Tax Interest | Penalty Total
(24) / Penalty Notice (24A)/ Any other Total
5. Payment details, if any Sr. Date of Challan ID Name of Amount paid (Rs.) No. payment Bank Tax Interest Penalty others Total Branch Total Page 2 of 6
6. Details of DVAT-39 filed SrNo. | Act Tax Type of order | Order / Date of | Date uf Period of Period [Tax & Receipt order/ | Service of | delay Interest (24)/ | No. notice | order / / Any Other
7. Details of the statutory forms received after framing of assessment (not accounted for in the notice of assessment) Sr Tax Type State TIN of | Name Address | Value Series | Form Date Issuing
No. Period of Issuing | of of Party | of No. No. of Office / form dealer Party Forms issue Quarter (Party) (Actual) 1 2 3 4 5 6 7 8 9 10 ll 12 Total Note —The information relating to the forms received at the time of filing objection or during the objection proceedings shall be filed for availing the benefit of the forms. Similarly, information for forms produced before Tribunal or Higher courts, shall also be filed in the above block (7), duly mentioning year, institution no. & date of the case and name of court.
8. Details of the rectification of mis-match of Annexure 2A/2B under DVAT after framing of assessment.
Sr. Tax Period | ITC Amount of Amount of Amount of | Amount of | Amount of
No. claimed ITC mis- ITC matched output tax output tax | tax paid, if match as per | after short paid | matched any included assessment | assessment as per after in the Item 3 order order assessment | assessment | & 5 above.
order order Total Page 3 of 6 , 9. Details of the objection filed under section 74(2) Sr No. | Act Receipt ID Receipt date Expected date of disposal Name of Authority against whose failure to decide or to issue any assessment or order the objection is being filed
10. Detailed Grounds of Objection / Appeal (point-wise) Note — Attach separate sheet if space is insufficient.
11. List of all documents/ evidence that you want to be considered regarding your objection I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from.
Signature of Authorised Signatory Full Name (first name, middle, surname) Place Date 1 {| Day Month Year
4. Amendment in Form DVAT 17.- In the said rules, in forms appended Form DVAT —17, in block RS regarding of “Computation of composition/output tax” -
(i) After row R5.2, following shall be inserted, namely : — thereto, R5.2(1) Any other rate R5.3 Total in Page 4 of 6
(ii) Existing row “R5.3, composition /output tax and Sub Total (RS5.1 ERS ;2)” shall be omitted.
(iii) After “row R5.4Balance carried forward from previous tax period”, ; the following shall be inserted, namely:- “R5.4(1) — Less: amount deducted at source (attach TDS Certificates, downloaded from website, with form DVAT-56).
Sl. No. Form DVAT-43 ID Date Amount No.
(iv) Row R5.5 Net Tax [R5.3-R5.4] shall be substituted by R5.5 Net Tax [R5.3- R5.4- R5.4(1)]
5. Amendment in Annexure-2B of the return form DVAT-16 and DVAT-31.- In the said rules, in forms appended thereto, in column 27 of Annexure-2B of Form DVAT-16 and in column 27 of Form DVAT-31, the word “civil” shall be omitted.
6. Omission of Form DVAT-51- In the said rules, in the forms appended thereto, the form DVAT-S1 shall be omitted.
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (RaVinder Kumar) No.F.3(27)/Fin.(Rev-I)/2013-14/dsVI/ Dated the 2014 Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (extraordinary) in today’s date.
The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Principal Secretary (Finance), | Government of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi.
The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, IP. Estate, New Delhi.
OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
Page 5 of 6
8. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, LP. Estate, New Delhi.
9. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Yyapar Bhawan, New Delhi.
19 VATO (Systems).
11. Guard File.
12. Website.
ie (Ravinder Kumar) Page 6 of 6

Other instruments under the same Act

All of the The Delhi Value Added Tax, 2004

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