-by ca vijay kumar guptavoiceofca.in/siteadmin/document/pptondvat_281013.pdfinstructions for online...
TRANSCRIPT
![Page 1: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/1.jpg)
-ByCA VIJAY KUMAR GUPTA
![Page 2: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/2.jpg)
FORM-1
![Page 3: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/3.jpg)
NEW
![Page 4: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/4.jpg)
FORM-1Tax Rate-
Stock/Branch transfer against F Form-
![Page 5: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/5.jpg)
NEW
CHANGE IN PRESENTATION
N
E
W B
IF
U
R
C
A
TI
O
N
![Page 6: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/6.jpg)
CHANGE IN PRESENTATION
NEW
![Page 7: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/7.jpg)
Challan No.- Now along with other details of payment made by assesse , we are also required to give the Challannumber.
FORM-1
![Page 8: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/8.jpg)
N
E
W
![Page 9: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/9.jpg)
N
E
W
![Page 10: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/10.jpg)
![Page 11: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/11.jpg)
DVAT 16
![Page 12: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/12.jpg)
NEW
NEW
![Page 13: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/13.jpg)
Tax Contribution - It means Output Tax
Sales within Delhi against Form H ( Amar products India case)
DVAT-16
![Page 14: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/14.jpg)
NEW
![Page 15: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/15.jpg)
Purchase from Composition Dealers
Purchase of Labour & Services related to Work Contract-refer rule 3 of Dvat rules 2005
Purchase against Tax Invoice not eligible for ITC-DEPB for self consumption, consumable goods even agst
tax invoice to be mentioned here
DVAT-16
![Page 16: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/16.jpg)
NEW
![Page 17: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/17.jpg)
Purchase of goods against Retail Invoices-
Purchase from Delhi dealers against Form H-
Purchase of Capital Goods used in Manufacturing of Non-Creditable goods- purchases of capital assets like AC,Cars , furniture etc mentioned in Sch VII to be reported here
DVAT-16
![Page 18: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/18.jpg)
NEW
![Page 19: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/19.jpg)
Own goods received/transferred after job work against F Forms-
Other dealer goods received/returned after job work against F Form-
DVAT-16
![Page 20: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/20.jpg)
![Page 21: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/21.jpg)
ANNEXURE-
1NEW
![Page 22: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/22.jpg)
![Page 23: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/23.jpg)
ANNEXURE-1Here, figure of adjustment to output tax/tax credits including their tax rates and increase/decrease in turnover has to be mentioned like:-Ex. Total sales-
1,00,000Sale Returned-
20,000Rate of tax-
12.5%
12.5% 20,000 2 5 002 5 0 0
Now ,this figure is transferred to R5.13
of DVAT-16
![Page 24: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/24.jpg)
Ex. A good was purchased at an amount of Rs. 10,000 and was sold at Rs. 8,000 . Then the amount of Rs. 2,000 will be adjusted as follows:-
ANNEXURE-1
12.5% 2 0 0 0 2 5 0
2 5 0
![Page 25: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/25.jpg)
NEW
![Page 26: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/26.jpg)
ANNEXURE-
1A
In case of work contracts tax shall be payable at the time of :Incorporation of Goods when contract is between Builders and Contractors.Receipt of Consideration when contract is between Intended Purchaser and Builder.
![Page 27: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/27.jpg)
Ex. Total Turnover - Rs. 33,00,0001. Between Land Owner and Builder -
Rs. 18,00,000LAWLAW-
At the time of incorporation of goods (Rule 3(1) (B) of DVAT Rules, 2005
Labor ( % wise, as per Rule 3(2) Point no. 5 of Table i.e.25%) -
Rs.4,50,000
2. Between Intended Purchaser and Builder -
Rs.15,00,000LAWLAW-At the time of Receipt of Consideration (Rule 3(5) (ii) of DVAT
Rules, 2005 )Labor (on actual basis)
-
Rs.6,00,000
Payment made to Sub-Contractor
-
Rs.3,00,0001.
To Registered Sub-
Contractor
-
Rs.2,00,000(TDS -2,00,000*4/100= Rs.8,000)2. To Un-
registered Sub-
Contractor -
Rs.1,00,000(TDS -1,00,000*6/100= Rs.6,000)
![Page 28: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/28.jpg)
18,00,00018,00,00
015,00,00
0
33,00,00
0
6,00,0004,50,000
No
3,00,00014,000
No
![Page 29: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/29.jpg)
NEW
![Page 30: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/30.jpg)
NEW
![Page 31: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/31.jpg)
IN REPLACEMENT OF STOCK 1
![Page 32: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/32.jpg)
NEW
![Page 33: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/33.jpg)
ANNEXURE-
2APurchase against H Form (other than Delhi dealers)-
Own goods received back after job work against F Form-
Other dealer goods received for job work against F Form-
![Page 34: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/34.jpg)
N
E
W
NEW BIFURCATION
![Page 35: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/35.jpg)
ANNEXURE-
2APurchase of Labour & Services related to Work contract-
Purchase against Tax Invoices not eligible for ITC-
Purchase of goods against Retail Invoices-
Purchase of Capital Goods used in Manufacturing of Non-Creditable goods-
![Page 36: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/36.jpg)
ANNEXURE-2A
![Page 37: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/37.jpg)
NEW
NEW BIFURCATION
![Page 38: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/38.jpg)
Own goods received/transferred after job work against F Forms-
Other dealer goods returned after job work against F Form-
Sale of Exempted Goods-
Sales under Proviso to (Sec 9(1) read with Sec 8(4))-
Sales of goods Outside Delhi (Sec 4)-
ANNEXURE-
2B
![Page 39: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/39.jpg)
NEW
NEW BIFURCATION
![Page 40: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/40.jpg)
Charges towards Labour, Services and Others like charges in Civil Work Contracts –
Charges towards cost of Land, if any, in Civil Work Contracts-
ANNEXURE-
2B
![Page 41: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/41.jpg)
ANNEXURE-2B
![Page 42: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/42.jpg)
![Page 43: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/43.jpg)
ANNEXURE-2C
Annexure 2C is meant only for Tax Invoices.Details of only Local purchases can be specified in this Annexure.Details of both goods returned and cancelled have to be entered in this Annexure.Columns like:-
a)
Debit/Credit Voucher Number &b)
Relevant columns of Annexure attached with DVAT-16 Form
have been deleted.
![Page 44: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/44.jpg)
![Page 45: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/45.jpg)
ANNEXURE-2D
Details of only Local Sales can be specified in this Annexure.
Details of both goods returned and cancelled have to be entered in this Annexure.
Columns like:-a)
Debit/Credit Voucher Number &b)
Relevant columns of Annexure attached with DVAT-16have been deleted.
![Page 46: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/46.jpg)
ANNEXURE-2C &2D
![Page 47: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/47.jpg)
NEW
![Page 48: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/48.jpg)
![Page 49: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/49.jpg)
ANNEXURE-
2E
It is to be filled only in case of refund.It is mandatory to be filled in the last quarter of the year i.e. we can’t carry forward the refund beyond the financial year.The details of Pending Forms which were earlier required in Annexure-2E is now required to be filled in Form 1.
![Page 50: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/50.jpg)
NEW
![Page 51: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/51.jpg)
NEW
![Page 52: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/52.jpg)
![Page 53: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/53.jpg)
![Page 54: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/54.jpg)
NEW
![Page 55: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/55.jpg)
![Page 56: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/56.jpg)
INSTRUCTIONS FOR ONLINE RETURN FILLING
Please complete all the application fields in the Form.The fields, which are not applicable, may be left blank.Return should be filed electronically, on the departmental website, within the stipulated period, as prescribed under Rule 28 of DVAT Rules.Transmit (i) Quarter wise and Invoice wise Purchase and Sales data maintained in Form DVAT-30 & 31 or(ii) Quarter wise and Dealer wise summary of puchase and sales in Annexure-2A & 2B append to this form. Purchase/ Sale made from an un-registered dealer may be entered in one row for a quarter. In case of refund , the information in Annexure E append to this form should be furnished electronically, on departmental website, at the time of filling online return.
![Page 57: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/57.jpg)
![Page 58: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/58.jpg)
![Page 59: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/59.jpg)
NEW
NEW
![Page 60: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/60.jpg)
![Page 61: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/61.jpg)
DVAT-48In case of book adjustment , please mention the Bill No. and PAO No.-
Name & Address of Contractor-
Contractor’s TIN-
Value of Contract awarded to Contracter-
Cumulative Value of Contract executed by thr contractor up to the quarter-
![Page 62: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/62.jpg)
Single project sub-divided into two separate contracts i.e. for Supply and Labour to one Contractor-
SUPPLY CONTRACT
AMOUNT OF LABOUR
CONTRACT
AMOUNT TAX RATE
![Page 63: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/63.jpg)
Site Addresses where Work is being executed-
Start date of contract-
End Date of Contract-
Value of goods supplied free of cost by the Contractee which is deductible from the bill of the Contractor-
![Page 64: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/64.jpg)
ISSUES -
1Sales against H Form in Delhi to be shown separately –
In R5.11 in Form 16.In column 24 in Annexure-2A.
![Page 65: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/65.jpg)
Whether Custom Duty form part of Import Purchase?
Yes, Refer Question No.14 of FAQ on T-2.
ISSUES -
2
![Page 66: -By CA VIJAY KUMAR GUPTAvoiceofca.in/siteadmin/document/PPTonDVAT_281013.pdfINSTRUCTIONS FOR ONLINE RETURN FILLING |Please complete all the application fields in the Form. |The fields](https://reader034.vdocument.in/reader034/viewer/2022051823/5fed070d87982930ce531c06/html5/thumbnails/66.jpg)
How to fill 2C/2d?
It should be filled Invoice- wise and Debit/Credit notes wise.
ISSUES -
3