Clarification
for filing Second/ Third Quarter DVAT Return online
CIRCULAR
NO. 22 DATED 06.11.2013
1.
Form 1 Pt. R6 & R7: Rate wise break-up of Exempted
Turnover
In this the Column
“Tax Rate (DVAT)’ would NOT BE MANDATORY for the filers
filing Second Quarter Return. However it would be MANDATORY for those who
are filing the returns of Third Quarter and so on.
2. DVAT 16 Pt R7.4: TDS
Credit on the Basis of Deductor’s Certificate
The credit of TDS is to be taken on the basis of TDS
Certificate in the tax period in which
such certificate has been issued as provided in section 36A of Delhi Value
Added Tax Act, 2004.
3.
R10 – Details of
Pending Statutory forms / Declarations
a) Here the details of the Furnished Forms/Pending forms/Missing Forms
in lieu of concessional sale / stock transfer (outward)
are to be provided.
b) This would be MANDATORY if there is any Central
Sale against Forms.
c) The dealers can also make payment themselves of the tax
with interest against missing forms.
d) This information would be used in making default
Assessment without seeking any
additional information or requiring the presence of dealer.
e) This information is necessary for expediting refunds of dealers
where sales/ supply against statutory forms C, F, H, etc.
f) Information once submitted in the return would be
auto-reflected in future returns and dealers will only be required to update
the information.
4. Stock/Branch Transfer
against F Forms
Supply of goods for job work (inward as well as outward)
is required to be supported by statutory forms ‘F’ in accordance with the
requirement of Central Sales Tax Act, 1956.
5. Tax rate wise break
up of turnover in Annexure 2A & 2B
Information pertaining to tax rate-wise turnover of
purchase & sale during the course of inter-state trade and commerce in column 5 of both the annexures will NOT
BE MANDATORY field for the second quarter return of the current year.
Filling up Tax Contribution
(Difference of Output & Input Tax for each commodity) in block R3
of DVAT return filed in Form DVAT-16 is NOT
MANDATORY for Second Quarter, but it would be MANDATORY for the Third Quarter & Onwards.
CIRCULAR NO. 31
DATED 31.12.2013
1. Since some dealers are not able to compile and file the
information till date, Last date of filing R10 & Third Quarter Return extended
to 31st January 2014.
2. Last date of Submission of Audit Report in Form AR-I for
the year 2012-13 by dealers having turnover of Rs. 10 crore or more in
Financial Year 2011-12 or 2012-13
extended to 31st January 2014.
Contibuted by Shiwali Shukla ( CA Finalist )
