Table describing various VAT forms

 

Title (purposes of the specified form)

Form No.

Fine points to be taken note of:

Corresponding DVAT sections/ rules

Application for opting for composition scheme by a dealer registered under Delhi VAT act, 2004

 

 

DVAT-01

1.      This form is for the dealer who wants to be covered by composition scheme from the year 06-07 and onwards. For the dealers opting for composition scheme for 05-06, please fill up Form DVAT02.

2.      The dealer is supposed to furnish a list of opening stock of raw materials, trading stock and finished goods lying with him at the first day of the first year, for which he is opting for the composition scheme.

3.      For the dealer opting for the scheme, he is required to pay taxes at the rate(s) specified in Sec.4 of the act on goods which has not borne tax under Delhi Sales Tax act, 1975.

4.      This form is required to be submitted with in 30 days from the end of the financial year.

Rule 5(2)

Application for opting for composition scheme by a dealer registered under Delhi VAT act, 2004

 

DVAT-02

1.      This form is meant only for the first year 05-06 for composition scheme.

2.      The dealer is required to furnish a list of opening stock of raw materials, trading stock and finished goods lying with him at April 1st 2005, for which he is opting for the composition scheme.

3.      For the dealer opting for the scheme, he is required to pay taxes at the rate(s) specified in Sec.4 of the act on opening stock of goods which has not borne tax under Delhi Sales Tax act, 1975.

4.      This form is required to be submitted by April 30th 2005..

Rule 5(3)

Application for withdrawal from composition scheme

DVAT-03

1.      This form is meant for dealer who wants to opt out from Composition scheme for any year, succeeding the year in which he has opted for composition scheme.

2.      The dealer is required to furnish a detailed (bill wise) list of opening stock of raw materials, trading stock and finished goods lying with him on the first day from which he is opting for composition scheme.

3.      This form is to be submitted with in 30days of the end of the year.

Rule 5(4)

Intimation for withdrawal from composition scheme during the year

DVAT-03A

1.      This form is meant for dealer who wants to opt out from Composition scheme in case his turnover exceeds Rs.50lacs, in the year in which he has opted for composition scheme.

2.      The dealer is required to furnish a detailed (bill wise) list of stock of raw materials, trading stock and finished goods lying with him on the day when his turnover first exceeds Rs.50lacs.

3.      This form is to be submitted with in 7days from the day when his turnover exceeds Rs.50lacs.

Rule 5(5)

Application for registration under Delhi VAT act, 2004

DVAT-04

1.          It is mandatory to get registration if the turnover in the current financial year exceeds Rs.10lacs or is otherwise liable to get registration under CST act 1956.

2.          Registration is to be submitted with in 30days from the date of registration.

 

Rule12

Application for registration by a casual Trader under Delhi VAT act, 2004

DVAT-04A

1.      This registration is required from casual trader who carries on business on casual basis or wants to holds business exhibition in Delhi.

2.      The restrictions on a casual trader are contained in rule 16A.

 

Rule5A and Sec. 16A

Notice proposing rejection of registration application

DVAT05

none

Rule 13 and Rule 62

Certificate of registration under Delhi VAT act, 2004

DVAT 06

none

Rule 14

Certificate of registration for casual trader under Delhi VAT act, 2004

DVAT 06A

none

Rule 5A

Application for amendment in particulars subsequent to Registration under Delhi VAT act 2004

DVAT 07

none

Rule 15

Amendment of existing registration

DVAT -08

none

Rule 15(2)

Application for cancellation of registration under Delhi VAT act , 2004

DVAT- 09

1.               The dealer applying for cancellation should file the tax return for the tax period in which the effective date of cancellation falls.

2.                   The cancellation proceedings for CST registration shall be separately undertaken.

Rule 16 and Section 23

Show cause notice for cancellation of Registration

DVAT 10

none

Rule 16

Cancellation of Registration

DVAT 11

none

Rule 16

Form for furnishing Security

DVAT 12

 

Rule 23

Application for return, release or discharge of security

DVAT 13

 

Rule 24

Notice for forfeiture and insufficiency of security

DVAT 14

none

Rule 25

Order for forfeiture of security

DVAT 15

none

Rule 25

Delhi Value added tax return

DVAT 16

1.      Tax return has to be filed with in 28 days from the end of tax period.

2.      Each page of the return should be signed by the authorised signatory.

Rule 28 and rule 29

Form of return to be furnished by a casual Trader

DVAT 16A

none

Rule 5A

Composition Tax return form under the Delhi VAT act, 2004

DVAT 17

none

Rule 28

Statement of tax paid stock in hand as on April 1st 2005

DVAT 18

1.           This statement should be furnished in 4 months from April 1st 2005

2.           The statement is required under Section14.

3.           The tax credit is subject to certain conditions as mentioned in section 14.

4.           For goods physically held as on April1st 2005, which has not suffered tax under Delhi Sales Tax act, 1975 (43 of 1975), another statement in DVAT 18A should be filed.

Rule 30 and Sec14

Statement of Stock in hand as on 1/4/2005(which has not suffered tax)

DVAT 18A

none

 

Statement of trading stock and raw materials as on date of registration

DVAT 19

1.         The statement should be submitted with in 7 days from the date of registration.

2.         The goods on which tax credit is claimed should be physically held.

3.         The goods on which tax credit is being claimed, should be purchased from a dealer registered under Delhi VAT act, 2004 and the dealer claiming should have tax invoice in its possession.

4.         Tax credit can not be claimed in respect of the following goods:

-         for finished goods manufactured out of tax paid raw materials or capital goods,

-         for opening stock held outside Delhi

 

Rule 10

Challan for Delhi Value Added Tax

DVAT 20

1.      It is four parts, Part A to be retained by the treasury , Part B to be sent o the assessing authority of treasury, Part C - to be attached by the dealer along with the return / application, Part D to be retained by the Dealer .

 

Rule 28

Delhi Value added tax refund claim form

DVAT 21

1.      It is used when a refund arises due to any judgement or court order.

 

Rule 34

Notice for furnishing security for granting refund

DVAT 21A

none

Rule 34

Refund order

DVAT 22

none

Rule 34

Delhi Value added Tax refund form

DVAT 23

none

Rule 35

Notice for default assessment if tax and interest u/s 32

DVAT 24

none

Rule 36

Notice for assessment of penalty u/s 86

DVAT 24A

none

Rule 36

Recovery certificate

DVATV 25

none

Rule 37

Continuation of recovery proceedings

DVAT 26

none

Rule 38

Notice for special mode of recovery u/s 46 of Delhi VAT act, 2004

DVAT 27

none

Rule 39

Summons to appear in person / or to produce documents

DVAT 28

none

Rule 40

Notice for redeeming goods

DVAT 29

none

Rule 41

Specimen of purchase/ inward Branch transfer register

DVAT 30

none

Rule 42

Specimen of sales/inward branch transfer register

DVAT 31

none

Rule 42

Goods Transport receipt

DVAT 32

none

Rule 43

Delivery Note

DVAT 33

none

Rule 43

Export declaration

DVAT 34

none

Rule 43

Import declaration

DVAT 35

none

Rule 43

Goods Transit slip

DVAT 35A

none

Rule 43

Account of declaration forms DVAT34/ DVAT 35

DVAT 35B

none

Rule 43

Undertaking cum indemnity by purchasing dealer

DVAT 36

none

Rule 44

Notice for audit of Business affairs

DVAT 37

none

Rule 46

Objection form under Delhi Value added Tax act, 2004

DVAT 38

none

Rule 52

Memorandum of Appeal

DVAT 38A

none

Rule 57A

Application for condonation of delay

DVAT 39

none

Rule 52

Decision of the Commissioner in respect of an objection

DVAT 40

none

Rule55

Notice of delay to the Authority deciding the objection

DVAT 41

 

 

Application for determination of a specific question

DVAT 42

 

 

Certificate for Deduction of Tax at source

DVAT 43

 

 

Application for allotment of TDS number

DVAT 44

 

 

Tax Deduction Account Number

DVAT45

 

 

Application for obtaining DVAT 34 or DVAT 35

DVAT 46

 

 

Receipt of security deposited

DVAT 47

 

 

Form of annual return by the Contractee

DVAT 48

 

 

Certificate for Enrolment of Value added Tax Practitioner

DVAT 49

 

 

Grant of authority by the Commissioner

DVAT 50

 

 

Annual return statement of Export/ inter state sales / Branch transfer

DVAT 51