General Meeting held on 23.12.2015(Wednesday) at 6p.m. in the Sales Tax Bar Association (Regd.), 2 Floor, Department of Trade & Taxes, Vyapar Bhawan, New Delhi-110002
VAT Deptt is going to re-run verification of 2A & 2B for 4th Qt 2013-14. Get mis match (s) rectified before 16.1.2015 to avoid unnecessary litigation.
Special Drive for speedy disposal of objections relating to mismatch of 2A & 2B shall continue on 8th , 9th & 10th Jan 2015.
- The Department issued a Circular stating that a dealer making Sales exceeding Rs. 100/= per transaction is mandatory required to issue invoice. Defaulter would be penal ized through special drive w.e.f 22/12/2014.
- The dealer has power to upload, edit, correct , addition , deletion of details in DP-1 latest by 31/03/2015. Also mandatory for all the dealers to Upload signature sheet of the owners and all authorized signatories in DP-1 latest by 31/03/2015.
- On the suggestion of our BAR the CVAT has principally agreed for mitigating the penalty imposed in 2A2B mismatch upto 80% of unlimited amount. NOW pay tax & interest and avail mitigation of 80% penalty. He further agreed to continue this special drive in second week of January 2015. Members may avail this scheme or may opt to pursue their objection in normal course of Law.
- On the request of our BAR the BAR council of Delhi has agreed to organize again the camp on dated 16 december 2014 in the bar premises to update the status of advocate welfare fund. Facility of New Membership application, Dues clearance and acceptance application of the card of BAR Council OF DELHI shall be provided on the spot . Please bring your latest PP Size photograph in full uniform and bar council card or enrolement certificate.
CIRCULARS & CLARIFICATIONS ISSUED UNDER DELHI VAT DURING THE YEAR 2014-15
Circular / ClarificationNumber
Filing of online return for 2nd quarter of 2014-15 – extension of period thereof.
link of restoration of Registration shall be available with the Assistant Commissioner/AVATO of Zone.
Filing of online return for 2nd quarter of 2014-15- extension of period thereof
Filing of reconciliation return for the year 2013-14.
Regarding waiving off of penalty under the Amnesty Scheme.
Reversal of Input Tax Credit under Section 10 of the DVAT Act, 2004 in respect of Credit Note/Debit Note related to discounts.
Third proviso to section 74(1) of Delhi Value Added Tax Act, 2004 was inserted vide Notification No.F.14(6)/LA-2011/Iclaw/193 dated 28/09/11 which was made effective from 01/10/2011 vide Notification No. No.3(15)Fin.(Rev-I)/2011-12/ssf/113 dated 30/09/2011.
Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc.
Filing of online return for 1st quarter of 2014-15 – extension of period thereof.
Regarding Amnesty Scheme
Processing of Refund claims
The reconciliation return in CST Form 9
The competent authority had allocated the court work of 2A-2B mismatch to special objection Hearing Authority (SOHA) vide order No. F.III/7/T&T/ Misc. / 2000/Estt./Pt.I/5410-16 dated 31-01-2014
F.No. ACIT/2014/ Zone-V/258
Filing of online return for 4th quarter of 2013-14 - extension of period thereof.
For digital signature for online filing of applications/returns etc.
Filing of Return in Form 1 under Central Sales Tax Act, 1956.