CONTENTS WISE DELHI VAT RULES

 

 

PRELIMINARY

 

       Sec.1       Short title and commencement

       Sec.2       Definitions

INCIDENCE AND LEVY OF TAX

 

       Sec.3       Works contract

       Sec.4       When turnover arises in a tax period

       Sec.5       Composition Scheme

       Sec.5A     Registration, furnishing of security, payment of tax and assessment of casual trader

      

TAX CREDIT

 

       Sec.6       Apportionment of tax credit

       Sec.7       Reduction of tax credit

       Sec.7A    Adjustment to tax

       Sec.8       Treatment of stock brought forward during transition

Sec.9   Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act

Sec.10     Document for availing of credit

 

REGISTRATION, APPROVAL AND PERMISSION

 

Sec.11     Applications – General

Sec.12     Application for registration as a dealer

Sec.13     Processing application for registration as a dealer

Sec.14     Certificate of registration

Sec.15     Amendment of registration

Sec.16     Cancellation of registration

Sec.17     Publication of particulars of cancelled certificates of registration

Sec.18     Declaration of name of manager of business

Sec.19     Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi

Sec.20     Notification of address for service of notices

Sec.21     Register of Dealers

 

SECURITY

 

Sec.22     Person and the required amount of security to be furnished

Sec.23     Manner in which security may be furnished

Sec.24     Safe‑keeping, retention and return of security

Sec.25     Forfeiture of security

 

TAX PERIOD AND TAX RETURNS

 

Sec.26     Tax Period

Sec.27     Returns – General

Sec.28     Dealers' periodic returns

Sec.29     Revised Returns

Sec.30     Statement for Transitional Input Tax Credit

 

PAYMENT OF TAX AND MAKING REFUNDS

 

Sec.31     Method of payment of tax, interest or penalty

Sec.32     Treasury to notify payments

Sec.33     Proof of payment

Sec.34     Refund of excess payment

Sec.35     Refund of tax for embassies, officials, international and public organizations

 

ASSESSMENTS AND ENFORCEMENT OF TAX AND PENALTIES

 

Sec.36     Assessment of tax, interest or in, position of penalty

Sec.37     Recovery of Government dues

Sec.38     Continuation of certain recovery proceedings

Sec.39     Special mode of recovery

Sec.40     Issue of summons

Sec.41     Procedures for sale of property held by the Commissioner

 

ACCOUNTS, RECORDS AND AUDIT

 

Sec.42     Books and Accounts

Sec.43     Records to be carried by a person in charge of a goods vehicle

Sec.44     Issue of Duplicate Tax Invoice

Sec.45     Credit and debit Notes

Sec.46     Notice for audit

 

VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL

 

Sec.47     Designation of other persons appointed to assist the Commissioner

Sec.48     Conditions upon delegation of powers by the Commissioner

Sec.49     Superintendence and control

Sec.50     Conditions subject to which an officer may be authorised to investigate offences punishabl under the Act

 

DISPUTES

 

Sec.51     Authority to whom objection may be made

Sec.52     Making of objections

Sec.53     Determination of objections

Sec.54     Hearings

Sec.55     Intimation of outcome of objection

Sec.56     Delay

Sec.57     Refund on account of objection

Sec.57A  Filing of appeal before Appellate Tribunal

Sec.57B  Furnishing of security

Sec.57C  Hearing of the appeal or application

Sec.58     Determination of specific questions

 

MISCELLANEOUS

 

Sec.59     Tax Deduction At Source

Sec.60     Rounding

Sec.61     Printing of forms

Sec.62     Service of documents

Sec.63     Submission of documents with Commissioner

Sec.64     Qualifications to be possessed by Value Added Tax Practitioner

Sec.65     Officers to carry and produce authorisations

Sec.66     Location of check‑posts and barriers

Sec.67     Additional Information for proper administration of the Act

Sec.68     Repeal and savings