DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.3(670)/VAT/Policy/2016/343-48

Dated 06/06/2016

CIRCULAR NO. 9 of 2016-17

 Sub: Requirement of item-wise details in Forms Annexure-2A, Annexure-2B, DVAT-30 and DVAT-31

Certain amendments in the Delhi Value Added Tax Rules, 2005 have been recently made vide notification No.F.3(30)/Fin(Rev-I)/dsvi/121 dated 12/04/2016 requiring furnishing of item-wise details of sales and purchases in DVAT Returns and in Forms DVAT-30 and DVAT-31.

Since the issuance of notification, the representatives of markets as well as Sales Tax Bar Association are raising the following issues:-

1. Dealers are facing practical problems in furnishing item descriptions/item codes as the softwares being used by them do not provide for such details. Upgrading of software will require sometime.

2. Since the notification has been issued on 12/04/2016, filing of item-wise details may be made mandatory from the tax period commencing from 01/04/2016.

Therefore, in view of above, it has been decided that furnishing item-wise details in the DVAT Returns as well as inForm DVAT-30 and 31  shall be mandatorily required from the tax period commencing from 1st April, 2016. For the tax period 1^st  January. 2016 to 31^st March, 2016 specifying the item details shall be optional.

This issues with the approval of the Competent Authority.

(Ajay Kumar)

Joint Commissioner