Circular, 2015
A circular recorded in India Code.
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
DEPARTMENT OF TRADE AND TAXES
No.F.3(515)/Policy/VAT/15/ //95 -/2o/ Dated: QP-MAS CIRCULAR NO:33 OF 2015-16 _. This department had issued a Notification No. 3(515)/Policy/VAT/ 2015/330-341 dated 26/06/15 prescribing the return to be filed by the persons engaged in’ providing facility of electronic shopping (commonly known as e-commerce) through their web portals. These entities were required to provide details of dealers using these platforms for making sales. The department has been receiving a number of queries from the dealers engaged in e- Commerce as to whether they are required to get themselves registered and file prescribed returns. A confusion also arose about dealers effecting sales of their own products through their own e- It is hereby clarified that only the persons who are providing these e-portals/websites to other dealers for passing on the orders from customers to the dealers /other vendors are required to enrol and file the returns in terms of Notification dated 26/06/15 referred above. This issues with the prior approval of the Commissioner, VAT. Copy forwarded for information and necessary action to:
1.. All Spl/Addl/Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi,
2. Joint Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar
3. Joint Directo, (IT), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, L.P.Estate, New Delhi-02 for uploading the circular on the website of the department.
4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, 5: All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 through Zonal Incharges.
6. PS to the Commissioner, VAT, Department of Trade and Taxes, GNCT of Delhi Vyapar cole 1A a (Rajesh Bhatia)“ Assistant Commissioner (Policy)
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