Notification, 2015

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 Gi\ZETTE E~T~A0.-RI>INi\RY) - . GOVERNMENT OFNATIONAL-CAPIT ALTERRITORY OF DELIll - - No.F.3(23)/Fin(Rev-I)/20 15-20 16/dsvi/ Dated: the 20 15

NOTIFICATION

RULES-

No.F.3(23)/Fin(Rev-I)/2015-2016 .- 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 com~eilcemell r.- (I) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 20 l~:~;

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(2) They shall be deemed to have come into force with effect from 1st April, 2014.

2. Amendment of rule 35.~·Yn tile Delhi Value Added Tax Rules, 2005, in rule 35, in sub- - rule (2), after the proviso and before explanation, the following new proviso shall be inserted,- namely:- "Provided further that the Commissioner may admit an application for refund or an additional or a revised application for refund, as the case may be, under section 41, from the Embassies, High Commissions and International Organisations listed in the entry at serial No.1 of the Sixth Schedule, upto a period of one year from the end of relevant quarter, subject to his satisfaction about existence of sufficient cause preventing S·UDI11 ission of a true and .correct application for refund within the time limit of three months from the end of relevant quarter.". By order and in the name of the Lt. Govemer-- of the National Capital Territory of Delhi, j I i Copy forwarded for information to:- I. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-tv (Extraordinary) in today's date.

2. The Principal Secretary (Finance). Government-of NCTof Delhi, Delhi Sachivalaya, New Delhi.

3. Pr. Secy(Law), Government of NeT of Delhi, Delhi Sachivalaya, J,P. Estate, New Delhi I I

4. Secretary to the Hon'bleLieutenant Governor, Deihl

5. Secretary=to the Hon'ble "Chlef rMinister, Govefnrnent ofNCT \ofDelhi, Delhi Sachivalaya., New Delhi

6. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.

7. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.P. Estate, New Delhi

8. The P.A. toLeader of Opposition, 29, Delhi Legislative Assembly, Old Sectt. Delhi.

9. . OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I,P. Estate, 'j 1. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi.

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Other instruments under the same Act

All of the The Delhi Value Added Tax, 2004