Circular, 2006

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.

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

OFFICE OF THE COMMISSIONER, VALUE ADDED TAX

DEPARTMENT OF TRADE AND TAXES

POLICY BRANCH

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI

Dated : 27/09/2006

CIRCULAR NO. 10 OF 2006-07

Sub: Filing of Reconciliation Return in Form DVAT 51 This is in connection with filing of reconciliation return in Form DVAT 51 in respect of the quarters ended on 31st December, 2005, 31st March, 2006 and 30th June, 2006, the last date for filing of which is 30th September, 2006.

2. It has come to notice of the department that there is some confusion regarding whether a dealer who is not making any interstate sale or branch transfer is also required to file the reconciliation return.

3. It is, therefore, clarified that in view of sub-rule (1) of Rule 67 of the Delhi Value Added Tax Rules, 2005, the dealers who have made sales only within the territory of Delhi during the relevant quarter are not required to furnish the Reconciliation Return in Form DVAT 51. This will hold good for all subsequent tax periods also.

This issues with prior approval of the Commissioner (VAT).

(Pradeep Baijal) Value Added Tax Officer (Policy) No. F.6(37)/Policy-I/VAT/2006-07/2921-2928 Dated : 27/09/06

1. All Additional Commissioners.

3. Dy. Commissioner (PR) for wide publicity on an urgent basis.

4. PS to Commissioner (VAT).

5. All VATOs/AVATOs.

6. Systems Analyst, EDP for placing the Circular on the department’s website immediately.

7. President, Sales Tax Bar Association (Regd.)

8. Guard file.

(Pradeep Baijal) Value Added Tax Officer (Policy)