(TO BE PUBLISHE~ IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)GOVERNMENT OF NATIONALCAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENTDELHI SACHIVALAYA, J.P. ESTATE: NEW DELHI-110 002

"

No.F.3(20)/Fin(Rev-I)120 15-2016/dsvi/9o£

NOTIFICATION

Dated: the~12015

~No. F.3(20)/Fin(Rev-I)/2015-2016 .- In exercise of the powers conferred by section 102 ofthe Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the NationalCapital Territory of Delhi, hereby, makes the following rules further to amend the Delhi ValueAdded Tax Rules, 2005, namely:-

, RULES

1. Short title and commencement.- (l) These rules may be called the Delhi Value AddedTax (Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the Delhi Gazette exceptthe amendments made vide clauses (i), (ii), (vii) and (viii) of rule 2 of these rules which shall beeffective for the returns for the tax periods succeeding the tax period ending on so" September,2015 and the amendments made vide rules 3 and 4 of these rules shall be deemed to have comeinto force from 1st October, 2015.

2. Amendment of Form DVAT 16.- In the Delhi Value Added Tax Rules, 2005,-:-(he,reinafter referred to as the principal Rules), in the Forms appended thereto, in Form DVAT--16 -,

(i) .in field R5, the row pertaining to sub-field R5.1 0 shall be omitted;(ii) in field R6, the row pertaining to sub-field R6.3(8) shall be omitted;(iii) in the instructions after field R 12, after the instruction S1. No.9, the following

instruction shall be inserted, namely:-

"10. All dealers conducting sales through web portals / e-platforms of other e-commerce companies / firms are required to furnish details of such sales inAnnexure 1E. In case of making sales through more than one e-commercecompany / firm, separate formats in Annexure 1E are to be filed for each of the e-commerce company / firm. It is further clarified that all the sales in Annexure 1Ehave to be mandatorily included in the sales figures in Annexure 2B." ;

(iv) in Annexure 1, in field AI, in the title row of the table, in second column, for thewords, symbols and figures "Rate of tax (1, 5, 12.5,20) %", the words and figure"Rate of tax applicable as per section 4" shall be substituted;

(v) in Annexure 1, in field A3, in the title row of the table, in second column, for the.words, symbols and figures "Rate of tax (1, 5,12.5,20) %", the words and figure"Rate of tax applicable as per section 4" shall be substituted;

-

/

(vi) after Annexure ID, the following annexure shall be in~erted, namely: -

"ANNEXURE lE*

- -"~+Taxrate wise-details'of-sales-conducted through-e-commerce-web portals- ---

Name and EC-I Enrolment ID of the e-Commerce CompanylFirm**Name IEC-I Enrolment ID I

Local Sales Central SalesTax rate Turnover (Rs.) . Tax rate I Turnover (Rs.)

Nil (Exempted) Nil (Exempted)1% 1%5% 5%

12.5% 12.5%20% 20%

Other (please specify) Against Form 'C'

Other (please specify) Other (please specify)Total Total·

*All the sales in Annexure 1E have to be mandatorily included in the sales figures in Annexure2B.* * Separate formats to be filled in case of more than one e-cornmerce company/ firm.

"

(vii) in Annexure-2A and Annexure-2A(1), the column 23 shall be omitted and thecolumns 24 to 31 shall be renumbered as columns 23 t030;and

(viii) in Annexure-2B, column 30 shall be omitted.

3. Amendment of Form DVAT 30.- In the principal Rules, in the Forms appended thereto,in Form DVAT 30, column 23 shall be omitted and columns 24 to 31 shall be renumbered ascolumns 23 to 30.

4 e . Amendment of Form DVAT -31.- In the principal Rules, in the Forms appended thereto,in Form DVAT 31, column 30 shall be omitted.

By order and in the name of theLt. Governor of the National Capital

Te~lhi

(A.K. Singh)Dy. Secretary VI (Finance)

IiI

I

NO-.F.3(20)/Fin(Rev-I)/20 15-20 16/dsvi/ 96),6,~~" .• '~~

Dated: theR//V015; .j

, Copy forwarded for information to:-_c-_'.""_ ,N' ,-},~", •."..The,Frincipal"Secretary,(GAD},QGverrunent,of-NC::r~ot.Delhi"in,duplicate~with,Jhe~request,---~,.--.",.- ..

to publish the notification in Delhi Gazette Part-IV (Extraordinaryj in today's date.2. The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, New

Delhi.Pr. Secy(Law), Government ofNCT of Delhi, Delhi Sachivalaya, I,P. Estate, New DelhiSecretary to the Hon'ble Lieutenant Governor, DelhiSecretary to the Hon'ble Chief Minister, Government of NCT of Delhi, Delhi

Sachivalaya., New Delhi6. The Commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi.7. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate,

New DelhiThe P.A. to Leader of Opposition, 29, Delhi Legislative Assembly, Old Sectt. Delhi.OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, J,P. Estate,

New Delhi10. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate,

~

ewDelhi. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi,

Vyapar Bhawan, New Delhi. .

12. Guard File. ~13. Website

(A.K.SIN H)Dy. Secretary VI (Finance)

;:

3.4.5.

8.9.

(~~ 'l'fTlT-4 ~ 1f !>lCfjI~I"iI0')

~ ~ aBr. ~ "ffiC!JRfcITr (~-1) fcr:rT<T

~ f1R1ql~ll. 'q'fQTI ~. ~ fcf<r

~ -eft ~. ~ ~-11 0002

x:f.~. 3(20)/fcRl/(~-1)/2015-16/~-VI/ 9 ar,

x:f.~. 3(20)/fcRl/(~-1)/2015-16 .- ~ ~ ~ CR ~. 2004 (2005 Cf)T ~ ~

3) q\1 'tfRT 102 ~ ~ ~ Cf)T ~ ~ ~ •. ~ .Xl\Jf~ ~ ~ cfi '3q'!l\iljql~ ~ ~ ~

" ~ ~ CR f.'llllilqc1"!. 2005 1f 'Tf: ~ ~ cfi fc;rc: f.'l9R1Ri1d f.1<:r;r ~ ~. 3T~ :-

~

(2) ~ ~ f.'llPilq(11 cfi ~ 2 if> ~ (i). (ii).(vii) ~ (viii) cfi 31JffR ~ ~ ~ cnT~ ~ ThIf4?I 1f 311R'r ~ q\1 fufu" ~ ~. 61<l1 ~ 30 ~. 2015 cnT ~CR ~. q\1 '3'\1Nffi CR ~ q\1 Fc1QxfOllll"tfi ~ ~ 61<l1 31'R ~ f.'lllIiIQc;;l) cf; f.1<:r:r3 ~ 4 cfi 31JffR ~ ~ ~. ~ 01 ~. 2015 ~ ~ ~ ~ I

2. ~ ~ 16 Cf)T ~:- ~ ~ ~ CR f.'l1l1iIQc11. 2005 (~ ~ ~ f.'l1l1iIQ(11cfi ~lf~) 1f ~ ~~ ~ ~ ~-16lf.--

(i) ef?r 3m" 5 If. \jCf-ef?r 5.1 0 ~ ~ "Clfcffi ~ \ill<Mt;(ii) ef?r 3m" 6 If. \jCf-aBr 6.3 (8) ~ ~ "Clfcffi ~ \ill<Mt;(iii) ~ 3m" 12. cf> ~ ~ If. W11 ~ 9 1:R ~ cf; ~ f.'l9~Ri1\1 ~ 'HHFc1t'C

~~.3T~:-

"10. 3Fll" t-C!?J11ff ~ / 1:filiT cf; ~ ~ / t t<>1 c:QJ I+iT ~ ~ ~ ~ x-rfr c;q Iq IR df cnT ~~ em fctcRuT ~ 1"\S' 1f ~ Cf)X"iT ~ .~ I -c;cn ~ 3Tfucn t-C!?J11ff ~ / l:/JliT cf> 11fUIl1 ~ ~~ cBI fuWr 1f ~ 2"\S' cfi fc;rc: ~-~ rn if ~ fcpm ~ I ~ ~ ~ fcpm \JlTdT ~ fcr~ 1"\S' 1f "fi'lfr ~ cBI ~ ~ 2"@ cfi ~ ~t if fI f41 F21d 6'r I

(iv) ~-1 If. ef?r Cj7-1 If. ~ cBI WttcP "Clfcffi If. ~ ~ 1f "CR cBI q\(" (1. 5, 12.5.

20 )~" ~ ~ (1QTI 31'cPT cfi ~~ 1:R "'tfRT 4 cfi 3TJXffi CWl CR cBI ~" ~ (1QTI31'cPT cnT .~~ fcpm \Jff<Trrr;

I

I. I

II

I

(v) ~-1 If. ef?r Cj7-3 If. ~ q\1 WttcP "Clfcffi If. ~ ~ 1f "CR cBI q\(" (1. 5. 12.5.

20 )~" ~ ~ (1m 31'cPT cf> ~~ 1:R "'tfRT 4 cfi 3TJXffi CWl CR cBI q\("" ~ (1m31'cPT em- ~~ fcpm \Jff<Trrr;

(vi)

·?

- ~~ ~/~ C!)T~ ~ ~-1 ~ ~** -"""- --.. - . 1--

~

~-1 ~3TT#1

~~ ~~,

CfR ~ cgc;r ~ (~) CfR ~ cgc;r M (m)

~ (~WCff) ~ (~WCff)

1% 1%

5% 5%

12.5% 12.5%

20% 20%

3RT (~~~) "Wf?[ "11" cB- "f!11el

3RT (~~~) 3RT (qzq<rr ~ CiR)

cgc>f cgc>f

*,i

\ IIlII,I

II\iII

I'"\

~ 2~ it M ~ it t1fP1~\I ~ 1~ it ~ ~ ~ 5f1fr I

* * ~ ~ ~ ~-Cfi'f1:ffi ¥q-;fr /~ cB- ~ it 3lWT ~ '+RT ~ I

(vii) ~ 2Cf5('[m ~ 2Cf5 (1) it, cn'fc;r:r 23 -germ ~ ('[m cn'fc;r:r 24 "f-r31 em cn'fc;r:r 23 "f-r30 cB-~ -q T1: ~k~If?b(l fc17m \5j1~'II; ('["--Ii

(viii) ~ 2~ +'t cn'fc;r:r 30 em -germ ~ I

(3) "Wf?[ ~ 30 C!)T~:- -rr Pl<1'1lqC1~ ~ x=rr~ ~ ~ B, ~ ~ 30 it ~ 23 em

~ ~ ('[m ~ 24 ~ 31 em ~ 23"f-r 30 cB- ~ +'t T1: 'i.4MIFcbd fcrKrr ~ I

(4) Wr?f ~ 31 C!)T~:- -rr PlWMC1"1 ~ x=rr~ ~ ~ -q, ~ ~ 31 +'t ~ 30 em

~~I

(~o cB-Ofug )\)Lf- trfirq -VI (fcrn)

~.-qtP. ~0)/fuJ/~-1)/2015-16/.1'~V.t{] Vj/jo~c ~ f.19 em- ~ CflI4C11151~ 3HHiIRf1 :-. ~

~r(1:10~O~)

\311- ~ -VI~