Circular, 2013

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.

CIRCULAR NO.2 OF 2013-44

The Government, vide Notification No.F.14(13)/LA-201 2/cons2iaw/179 dated 28/12/2012, amended Section 95 of the Delhi Value Added Tax, 2004, making it mandatory for every dealer to file Permanent Account Number (PAN), and Importer Exporter Code (IEC) in case the dealer is engaged in import/export business, in the prescribed form, within two months of notification of the amendment.

However, the amended Form DVAT 52 could only be notified on 30/03/2013 vide Notification No.F.3(15)/Fin.(Rev-1)/2012-13/dsV1//264. Accordingly, for compliance of Section 95 of the DVAT Act, 2004, read with Rule 18(3) of the DVAT Rules, 2005, all registered dealers shall now file Form DVAT 52 with requisite details pertaining ‘to. Permanent Account Number. and/or Importer Exporter Code, as the case may be, on or before 30/05/2013. = (PRASHANT GOYAL)

COMMISSIONER, VAT

i Copy forwarded for information and necessary action to:

1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi

2. All VATOs/AVATOs Department of Trade and Taxes, GNCT of Delhi, VyaparBhawan, or Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, VyaparBhawan, |.P.Estate, New Delhi-02 for uploading the circular on the website of the department.

4. Dy. Director (R&S), Department of Trade and Taxes, GNCT of Delhi, VyaparBhawan,

5. PS to the Commissioner, VAT, Department of Trade and Taxes, GNCT of Delhi

6. The President/General Secretary, Sales Tax Bar Association (Regd.), VyaparBhawan, (T.C. SHARMA)

VATO (POLICY)

Circular