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Circular
No. 35_2005_2006 |
Date:
13/10/2005 |
| |
Effective
from: 13/10/2005 |
Exemption
- Exemption of security for Kerosene License Holder
and Kerosene Oil Dealers stated. |
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| |
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Circular
No. 33_2005_2006 |
Date:
30/09/2005 |
| |
Effective
from: 30/09/2005 |
Registration
- Registered dealers under DST Act shall pay the
surety of Fifty thousand rupees for registration
excluding the surety already on record under DST
Act. |
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| |
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Circular
No. 1597_2005_2006 |
Date:
20/09/2005 |
| |
Effective
from: 20/09/2005 |
Banks
earlier notified as appropriate Government Treasury
to collect sales tax dues during the Delhi Sales
Tax regime are notified as appropriate Government
Treasury to collect VAT/ST/CST under Delhi Value
Added Tax Act, 2004 . |
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| |
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Circular
No. 32_2005_2006 |
Date:
16/09/2005 |
| |
Effective
from: 16/09/2005 |
Schedule
Entry - Description for the entry 40. of Schedule
III termed "Industrial cables" explained
for trading purpose. |
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| |
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Circular
No. 31_2005_2006 |
Date:
07/09/2005 |
| |
Effective
from: 07/09/2005 |
Rate
of tax - Tax rate for the items “spoons,
ladles, skimmers, servers, etc.” specified
as 12.5%. |
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| |
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Circular
No. 28_2005_2006 |
Date:
24/08/2005 |
| |
Effective
from: 24/08/2005 |
Rate
of tax - Tax rate for the items “medical
equipment/devices and implants” and "dental
equipment" specified as 4% vide Notification
No.F.101(328)/2005/Fin.(A/Cs)(ii)/548 dated 11.05.2005
with effect from 11.05.2005. |
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| |
|
Circular
No. 27_2005_2006 |
Date:
22/08/2005 |
| |
Effective
from: 22/08/2005 |
Registration
- Registration certificate shall be granted within
5 days from the date of Receipt instead of 15
days. |
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| |
|
Circular
No. 26_2005_2006 |
Date:
16/08/2005 |
| |
Effective
from: 16/08/2005 |
Issue
of Invoice - Tax Invoice and Retail Invoice should
not be Issued with same serial number and the
same is required to be issued in clear words with
distinct serial numbers independently. |
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| |
|
Circular
No. 25_2005_2006 |
Date:
16/08/2005 |
| |
Effective
from: 16/08/2005 |
Format
of The Registration Certificate issued for Casual
Trader by Ward VATO explained. |
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| |
|
Circular
No. 23_2005_2006 |
Date:
09/08/2005 |
| |
Effective
from: 09/08/2005 |
Registration
- Furnishing of security by spouse/sister concerns
of the applicant dealer shall not be accepted. |
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| |
|
Circular
No. 22_2005_2006 |
Date:
02/08/2005 |
| |
Effective
from: 02/08/2005 |
Rate
of tax - Tax rate for the item “gola/copra”
that lies under the declared goods of CST Act,1956
specified as 4%. |
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| |
|
Circular
No. 21_2005_2006 |
Date:
02/08/2005 |
| |
Effective
from: 02/08/2005 |
Records
to be maintained by Department - Instruction regarding
the maintenance of Monthly Progress Report (MPR)
explained. |
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| |
|
Circular
No. 20_2005_2006 |
Date:
26/07/2005 |
| |
Effective
from: 26/06/2005 |
Records
to be maintained by Department - List of guard
files to be maintained by VATOs/AVATOs explained. |
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| |
|
Circular
No. 19_2005_2006 |
Date:
21/07/2005 |
| |
Effective
from: 21/07/2005 |
Penalty
- lack of clarity regarding the date of effecting
the penalty for return defaults and Registration
defaults explained. |
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| |
|
Circular
No. 18_2005_2006 |
Date:
21/07/2005 |
| |
Effective
from: 21/07/2005 |
Registration
- The VATOs/AVATOs working at the Front Office
are directed to ensure that all fresh registration
applications are to be accompanied by the surety
bond in new format (copy enclosed). |
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| |
|
Circular
No. 17_2005_2006 |
Date:
21/07/2005 |
| |
Effective
from: 21/07/2005 |
Establishment
of a Front Office with additional counters for
the purpose of receipt and movement of quarterly
Returns. |
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| |
|
Circular
No. 16_2005_2006 |
Date:
14/07/2005 |
| |
Effective
from: 14/07/2005 |
Officers
in Front office is advised to send the returns
claiming refund to the ward/operation without
delay. Interest on refund arising out of delay
in dispatch of returns/refund applications from
the Front Office to the ward/operation circle,
shall be the responsibility of the officers of
Front Office. |
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| |
|
Circular
No. 15_2005_2006 |
Date:
12/07/2005 |
| |
Effective
from: 12/07/2005 |
Guidelines
or instructions for scrutinizing the returns of
the dealers by Value Added Tax Officers stated. |
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| |
|
Circular
No. 14_2005_2006 |
Date:
12/07/2005 |
| |
Effective
from: 12/07/2005 |
Registration
- The officers are advised to afford a dealer
an opportunity to furnish a fresh surety bond
instead of rejecting the application for registration.
Amendments in the registration certificates should
be carried out within a week's time from the date
of receipt. |
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| |
|
Circular
No. 13_2005_2006 |
Date:
07/07/2005 |
| |
Effective
from: 07/07/2005 |
Returns
- Value Added Tax Officers / Assistant Value Added
Tax Officers working in Operational Circles and
Audit wings are advised to check the returns of
the dealers dealing in sale of Kerosene Oil through
PDS in order to ascertain whether such dealers
are paying due tax @ 4%. |
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| |
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Circular
No. 12_2005_2006 |
Date:
06/07/2005 |
| |
Effective
from: 06/07/2005 |
VAT/AVAT
Officers in Wards are directed to furnish a report
regarding the cases whether refund has been claimed
in the returns and details of disposal of such
cases. |
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| |
|
Circular
No. 11_2005_2006 |
Date:
04/07/2005 |
| |
Effective
from: 04/07/2005 |
Treatment
of Quarterly returns - Ward incharge shall make
a List of the Return Defaulters within 7 days
from the last date of filing of return and compute
default assessment of tax and penalty payable
by the dealer. |
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| |
|
Circular
No. 10_2005_2006 |
Date:
01/07/2005 |
| |
Effective
from: 01/07/2005 |
Incomplete
returns shall be segregate by the front office
and forward the same to operational ward in-charges
(VATO) for rectification of errors in returns. |
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| |
|
Circular
No. 09_2005_2006 |
Date:
20/06/2005 |
| |
Effective
from: 20/06/2005 |
Guidelines
or instructions for scrutinizing the returns of
the dealers by Value Added Tax Officers stated. |
|
| |
|
Circular
No. 08_2005_2006 |
Date:
15/06/2005 |
| |
Effective
from: 15/06/2005 |
Assessing
Authority - Assessing Authorities are advised
to produce central statutory declaration forms
on Verifying the genuineness of transactions. |
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| |
|
Circular
No. 07_2005_2006 |
Date:
20/06/2005 |
| |
Effective
from: 20/06/2005 |
Returns
- Establishment of a Front Office on "Bikrikar
Bhawan" for the purpose of receipt and movement
of Returns. |
|
| |
|
Circular
No. 06_2005_2006 |
Date:
15/06/2005 |
| |
Effective
from: 15/06/2005 |
Refund
of Tax - Refund of the amount of tax, penalty,
interest paid in excess is clarified. |
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| |
|
Circular
No. 5_2005_2006 |
Date:
17/05/2005 |
| |
Effective
from: 17/05/2005 |
Filing
of Return - Last date for filing of return under
the Delhi Sales Tax Rules, 1975 extended to 20/05/2005.
However tax to be paid by 16/05/05 |
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| |
|
| |
|
Circular
No. 4_2005_2006 |
Date:
12/05/2005 |
| |
Effective
from: 12/05/2005 |
Registration
- Procedure for registration explained |
|
| |
|
Circular
No. 3_2005_2006 |
Date:
11/05/2005 |
| |
Effective
from: 11/05/2005 |
Registration
- Procedure for effecting Amendment to Registration
Certificate Clarified |
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| |
|
Circular
No. 2_2005_2006 |
Date:
26/04/2005 |
| |
Effective
from: 26/04/2005 |
Schedule
Entries - Clarification on Goods covered under
the entry for Textile, Sugar and Tobacco in the
First Schedule, Paper and Printed Material in
the Third Schedule clarified. |
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| |
|
Circular
No. 1_2005_2006 |
Date:
26/04/2005 |
| |
Effective
from: 01/04/2005 |
Registration
- Furnishing of Security - Waiver of security
for Registration by Govt. Organisations, PSUs,
Govt. Undertakings, etc. under section 25(2) of
DVAT Act 2004. |
|
| |
|
Circular
No. 17 OF 2004-05 |
Date:
12/12/2004 |
| |
Effective
from: 01/04/2005 |
Records
to be maintained by Department - List of records
relating to Amendment under the Delhi Sales Tax
Act explained. |
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| |
VAT
Circulars - Delhi 
