Home India Government of The National Capital Territory of Delhi In exercise of the powers conferred by Section 10 of the Del...
Date: 2015-08-12 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by Section 10 of the Delhi Police Act, 1978 (34 of 1978) read with clause(s) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974)

Issued by Government of The National Capital Territory of Delhi · Home Department

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

**Executive Summary:** This document contains notifications from the Government of the National Capital Territory of Delhi regarding Delhi Police and Value Added Tax (VAT). It details the establishment of a new police station, South Avenue, and modifications to VAT rules, including amendments to tax credit calculations and reporting forms. The notifications are effective from the date of issue, August 12, 2015. **Key Points / Main Content:** **Delhi Police Notification:** * A new Police Station named South Avenue is constituted by excluding areas from the jurisdiction of Police Stations Chanakya Puri and Tuglak Road, New Delhi. * The boundaries/jurisdiction of Police Station South Avenue, Chanakya Puri and Tuglak Road are defined in the Schedule. * The notification is effective from the date of issue (August 12, 2015). **Delhi Value Added Tax (VAT) Amendment Rules, 2015:** * **Rule 6A Amendment:** Proportional tax credit reduction does not apply to goods sold at a loss or when a dealer receives a discount/incentive via credit note after tax invoice issuance. * **Rule 7 Amendment:** Tax credit reduction is specified for goods in the Second Schedule (100% reduction) and other goods (reduction based on a formula involving the tax rate). * **Rule 7A Amendment:** Specifies the order for listing sale prices of goods with different tax rates in the first proviso. * **Rule 16 Amendment:** Subrules 2 and 5 are omitted. * **Rule 45 Amendment:** Clause e is substituted to address tax amount variations on tax invoices due to adjustments under Section 8(1) and 8(2). * **Form Amendments:** Changes are made to Forms DVAT 01, DVAT 04A, DVAT 11, DVAT 16, DVAT 16A, DVAT 17 and Annexure 1D, including modifications to calculation sheets, field names, subfields, and footnotes. **Impact Analysis** * **Delhi Police:** * *Impact:* Redefined jurisdictional boundaries, leading to changes in operational areas and responsibilities. * *Action Required:* Adjust patrolling and response strategies to align with new boundaries; familiarize personnel with the updated jurisdictions. * **VAT Dealers:** * *Impact:* Changes in tax credit calculations, reporting requirements, and eligibility for tax reductions. * *Action Required:* Update accounting practices to reflect new tax credit rules; modify reporting processes to comply with revised form formats; understand the implications of credit notes on tax liabilities. * **Tax Authorities:** * *Impact:* Modifications in tax regulations that necessitate adjustments in oversight and enforcement. * *Action Required:* Implement modifications, communicate modifications to taxpayers, and revise auditing procedures to ensure compliance with modified regulations.

Key Entities Referenced

National Capital Territory of Delhi: A union territory of India, encompassing the city of New Delhi. Delhi Police Act, 1978: A law enacted in 1978 governing the police force in Delhi, India. Code of Criminal Procedure, 1973: The main legislation on procedure for administration of criminal law in India. Ministry of Home Affairs: The ministry of the Government of India responsible for internal security and domestic policy. Lieutenant Governor of the National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi. Police Station South Avenue, New Delhi: A newly created police station in New Delhi. Delhi Value Added Tax Act, 2004: A law enacted in 2004 concerning value added tax in Delhi, India. Delhi Value Added Tax Rules, 2005: Rules established in 2005 that provide the framework for implementing the Delhi Value Added Tax Act of 2004
Official Source Record View Original Source →
See Full Document Text
*It P. 31 .-33002/99 %ma' At chi REGISTERED No D L.-33002/99 GOVERNMENT OF INDIA 3TRMITUT EXTRAORDINARY 141iimot tn-thriff PUBLISHED BY AUTHORITY 1043 r. %Met,(cid:9) 371-\7- No. 104] 14, ZU17/ I"IC--FIT f i, 1737(cid:9) [ intirtit(cid:9) 82 DELHI, WEDNESDAY, AUGUST 12, 2015/SRAVANA 21, 1937 (cid:9) EN.C.T.D. No. 82 trrir-IV PART—IV troelu 711-40791 Inzi 817 Itei GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 7[8' (cid:9) (1)/WMT R'+1 tinif 12 acid, 2015 551. 11. 01/02/2915PF S-1/i2 TL/2732 Ii 2739.-0 WWI Th431191 TNYIT 01/01/2009-7 I ffEaka, 2009 MT 3#41 0-fgrfr tb7. osin/zolom 3- -1(Rj.)/ 2395 ft-4T 01 1/M0/2803-2810 MAT 3 949R, 2010 t 3ijl R 317* # 7 FM #r611' Ther f4-91- 20 Hirl, 1974(cid:9) aariFf(cid:9) 11011/2/74-pa (1)(cid:9) . 07-q7, a*T mA fT (cid:9) q (cid:9) S Tl -hk RE a t lt 1fr Dd $if # T, 1 I9 M78 ?(1 (cid:9) 978 M qT i i3 Q4 i) c T khA lt ,(cid:9) EIT f1 t0 - 4 tk (cid:9) 1 S glid lk 7 f1 .1 -t* hffz r-f di fT h 37 T I fft t# ig $7i 7t Vz (cid:9) au (cid:9) al, t w1 49 q 77 1-7 13 (cid:9) :( 1 r9 a 57 r4 e4 14 f 4ir (cid:9) 4 47 i a 1 i<t IN 9T (cid:9) 7 2 r5 i 14 t9 s4 -r 9(W f i TkO f3 a 1 -9 * 5O 1. ,1t , M(cid:9) #9 97 ft 5a 19 S E; t R\QT9 m-N99(cid:9) itg9 7792T7-(cid:9) frA 7(cid:9) if attv r6-ir(cid:9) r'1. t97/31b-7 &'-17(cid:9) 31-0 arlwt 31t7 Rt9 \1-1-321.3Tittl-491 (cid:9) itci aitroT htiff; TN (TO (cid:9) Pi tr9 m9,19 1 927 Trff 4 91 ft#S 0ftdi9171/*ro-R 47 1:419r 3T t 7f3191k9 t:— ifsgff it4RM1911T ilFETV *Smi mutr T1 4- ex1 cree (37991-9)(3(R/7)(cid:9) 7rvrth 7-49 mr't(cid:9) g1-49 4 witga 3n:TdrF (3FR itc07) 712I(cid:9) krtl t.3 (1*-0 trAV (143-0, art . ckl LT/ tyarrT (art Mir7tro) pif7qarf (mirr mod) qz7N 7TI 3457 DG/2015 (I)(cid:9) (cid:9) 2 DELHI GAZETTE: EXTRAORDINARY [PART IV .1179 T1/37/$ Re 9. 3,1,2 UT, 09*1u t3 TT (9(cid:9) ) RS 7)3/91/419 1 919 37/7 UT (3111/7 T) TOM TRW 71-4-49 T7 fiRt *19 Ti '883T7) f4Y94 410 RT OW wall 7 clqi E4 (*Po) waz-z/97 fkv* eifTrif. *E)five a)} 14. ar*u*/*F fZiv * auftu t 719 6 qvt (516(cid:9) .9 31 Rtai) Tni V */3rm(cid:9) ga (cid:9) ITT 01* Ti *4'77)1 du(cid:110) -, n4 itd-i •llt-iT:(cid:9) tc Am 32F/7 ,..,.. iifi.17,- t, m (37,/t;(cid:9) ifdn) (cid:9) il-d--gt €INN)1 tut• Twrr )1.1 49 (wti) 4M-9? 44/ctguill)-hi 44 ri#9 r4 qe atR/7 fA meur Vic Ira t dW ill Firf *TO 3TRa liit InTraT (13*-i) ifl trg (us3m-7) 7 Treiuw zr-2* Truf (cid:9) ftfrr u-c ufirwt 'FM TIR99P1Vf91C1TER ittet3 (3T7) $ TIITI*;711 8t$7 Wrth cuff *1 trfSz tura *az fdiWiR f$-*-e * (uteo-a) 31R/j' 0 iFterz *IT UT 03'01 niu9t4(cid:9) 13i1rdii iTrf i izz*zrth TO t uff* tura t ;of ut-o7 alti ART! tut* rN ufdaftutrt (**1 Thiv *) $ TX fe4T-d* f'S-k met S TRT9 T7,12dffirci ftil(cid:9) 1383-71, ti. RTPTmiu flu awl* (Pala-R)TR/k it 71 Tt Iraq mel 1-41 taR t R.* dtff tiff uuf TR azFa Opt (a) S tuu9 t fa--*(cid:9) t`C 3117/7 fTf ialrli tITIZ esh I 30/1[(cid:9) .949ii tfrait (3T7)* Mt RIT77 9414,91:1713 WIR 1V 0393771 TTF 31-47;$ 'PI Td 1,4 *or * t 11M -. T14419. ft7 tupazufir 713 $994 TRIO TIM Tlffirf, Imiel 311 R$ 1114 Trio 4W t19 siici t9 $ TIM 31171 7111P1 90, 1-71 siisi) 97-97114 tvl4 91“ $ T$119 amt ti4tar 3G-(cid:9) 111 363/4*-riff * zuzz 7* Hlcf1 t ttm air-*utru*-a**air9 t OuitrdLtrUtrz uta* ,- (11-0* *fit** ut feR-3*U eitr t tfr-gr wjair t fl4v sa atv-t (cid:9) I* tr fortuT uui te Tderi alutRar)1 al m'tt1-41-ttutt ure uttfti Oa* zitm,wittrztftAatSIONliumauaf4****-4tfkfflni42743Mrn auzz t-ea tus7 t S tent 83, feu? am ft* * (a) $ **-ttr4 izz Al zfr m't *** ur41 te* (tam uT I .giw *Ike(cid:9) zit( ,311i *1*(-qz azt*tu alynm Riv * (13t*-t-“ wrIlfu *tutu utwz *NTT atraru *ta OW wig Tut *IUa zio 1 0. 71T91.4 Mt 9T9R13 713 (139311() $ -top * feUa TTY * (usiect-a) t tuzz-** nN617i3 * az S tauff wah- 4-Fa * (at a) t zu)*-*)* av tff (ukv-t-Or** * aizz 70 SIrf RT * S (cid:9) 41-aff $ 'ffr * TO feR S 3TRI-RRI I ,- i 94/091 1. /491U T1 ant ,Illiu ft7 aiRM * Smi) M ttzz-utt ***(cid:9) True S 119'119 87 f t- a *1-41* S tuurilly I tfrau 3517/'; tpt*(Esco* t vrtz (twit afg* uur * (**a) 7 4r9f 09 *4 IR ar-o-u? a1/m-Tui(cid:9) Aff S1 miffizt zw) fh7 3118/g f*9 ($41 tall (a) tR 910411/4,9f t3 (TIM TR -ZnT 3I-diqatf VA. leiq * * RN iiitl NRITT it fb-R TPFF TIO TO M ItW) t1+1111•1(cid:9) a ciltt P [4.4fri.) * * -acir (cid:9) itrzz set s+(cid:9) 1HCI* frz 'ii (cid:9)*V fseff** FT 1'6441 77 (cid:9) $1 4911 111111 S RR 37$ 3811:190 n$1 711tURT4141t9 f rc S 0-musi41c1 T 31thr81 8e1111 447 RRT 7, Twit*** @zla a (7) HOME POLICE (I) /ESTABLISHMENT DEPARTMENT NOTIFICATION Delhi, the 12th August, 2015 F. No. 01/02/2015/HP-I/Estt./2732 to 2739.—In partial modification of this Government's notifications No. F. 1/0l/2009/HP-1/Estt./2395 dated the 1st September, 2009 and No. F. No. 6/71/2010/HP-I/Estt./2803-2810 dated the 3rd November, 2010 and in exercise of powers conferred by Section 10 of the Delhi Police Act, 1978 (34 of 1978) read with clause(s) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974), and the Government ofPART IV](cid:9) DELHI GAZETTE: EXTRAORDINARY(cid:9) 3 India, Ministry of Home Affairs, notification No. U- I1011/2/74-UTL (i) dated the 20th March, 1974, the Lieutenant Governor of the National Capital Territory of Delhi is pleased to direct and declare that the new Police Station after,. excluding areas from the jurisdiction of Police Stations of Chanakya Puri and Tuglak Road, New Delhi, shall be constituted, namely:— (a) that the name of newly created Police Station shall be named as Police Station South Avenue, New Delhi and boundaries/jurisdiction of Police Station shall be as defined in the Schedule given below; (b) that Police Station South Avenue shall be notified from the date of issue of this notification; and (c) that the revised boundaries/jurisdiction of Police Stations Chanakya Puri and Tuglak Road, New Delhi shall be as defined in the said Schedule:- SCHEDULE Name(cid:9) of Police BOUNDARIES Station Police Station(cid:9) of NORTH Boundary of Rashtrapati Bhavan starting from round about (R/A) Dr. Ram Manohar Lohia SOUTH Hospital (wri pygligieri) along North Avenue Raod (excluded) T/L along Church Road AVENUE (excluded),(cid:9) DR on Brassey Avenue (including Brassey Lawn) upto Gate No. 3,1,2 of Rashtrapati Bhavan -rm. on Flakmi Mai Marg (including I awn) upto Dalhousie Road (including) upto R/A Dalhousie Raod/Rajaji Marg (excluding IVA) upto South Fountain (excluding Brassey Lawn) upto Vijay Chowk (excluded) turn right on Rajpath (included) upto Rajpath/ Man Singh Road crossing (excluded) EAST Starting from Rajpath/Man Singh Road crossing (crossing excluded) upto Man Singh Road/Akbar Road crossing (Crossing excluded). SOUTH All along Maulana Azad Road (including) upto WA Sunehri Maszid Road (WA included), Sunehri Bagh Road (included), Krishna Manon Lane (included) upto Akbar Road/Krishna Manon Lane crossing turn Right upto WA Gymkhana Post on to Teen Murti Marg (excluded) upto WA Teen Murti Marg (excluded) onto Willingdon Crescent Road (excluded) upto Sardar Patel Marg Crossing. WEST Western(cid:9) Boundary(cid:9) wall(cid:9) of (cid:9) Rashtrapati(cid:9) Bhawan(cid:9) starting(cid:9) Crossing(cid:9) of (cid:9) Sardar (cid:9) Patel Marg/Willingdon Crescent Road (excluded) all along Willingdon Crescent Road (excluded) upto R/A Ram Manohar Lohia (excluded). Police Station(cid:9) of NORTH Starting from the Northern boundary wall of Budha Jayanti Park and then through the jungle CHANAKYA connecting with the president body guard (Polo Ground Road) leaving the Willington Cresent PURI inclusive upto its junction with eastern boundary wall of R.P. Bhawan from WA Dr. Ram Manohar Lohia Hospital (excluded) to just opposite to its junction with R/A Teen Murti Marg (included) onto Teen Mutt Marg upto WA Gymkhana Post. EAST Starting from WA Gymkhana PO (exclusive) then along Safdarjung Road (Exclusive) to its junction with Kamal Ata Turk Marg previously Club Road then from Safdarjung Road Kamal Ata Turk Marg crossing, Kama) Ata Truk Marg incl. upto its crossing with Nallah stream water drain, thence to its junction to Suburan Railway Lines. SOUTH From the junction of the Suburan Rly. Lines with the Nallah along the Suburan Rly. Line to its terminous beyond the CPWD warehouse then in the direction upto a point due North-East of DhaulaKuan round about thence the Rly. Line if extended would near the eastern boundary of Delhi Cantt. WEST Eastern boundary of Delhi Cantt. From Dhaula Kuan upto its points of intersection with Upper Ridge Road (between boundary pillars no. 42 & 43) then along upper Ridge Road (inclusive) upto junction of Northern boundary wall of Budha Jayanti Park. Police Station(cid:9) of NORTH Starting from the crossing of Maulana Azad Road/Man Singh Road (excluded) onto Maulana TUGLAK ROAD Azad Road (excluded) upto WA SunehariMaszid. EAST From junction of Rajpath and Man Singh Road (excl.) then along Man Singh Road (excl.) to its junction with Shan Jahan Road then along Club Road (excl.) to its crossing with Nallah from water drain (excl.) then along the Eastern Bank of the Nallah of its inter-section. SOUTH Northern boundary of Safdarjung Airport then along Arvind Road (exclusive) upto its junction with Lodhi Road then along Lodhi Road.(cid:9) DELHI GAZETTE: EXTRAORDINARY [PART IV WEST Starting from R/A Sunehri Mazid (excluded) onto Sunehri Bagh Road (excluded) onto Krishna Menon Lane upto Crossing of Akbar Road/ Krishna Menon Lane then onto R/A Gymkhana PO (included) onto Safdarjung Road (included) to its crossing with Kamal Ata Turk Marg previously Club Road then along Kamal Ata Turk Marg (excluded) to its crossing with Nallah for stream water drain (excl.) then along the eastern bank of Nallah to its intersection with the Northern boundary of Safdarjung Airport. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, YASHPAL GARG, Spl. Secy. (Home) Tdd Nu114-1) (cid:9) arlitca4r MA 12 31.71; 2015 AT•(cid:9) ACM -Serk aw l. 43( r1 2 F) O/ T11 1 40/ t( da gi) ,/ 2 W6 R1 I 6 rW-1 EI6 T4 l(cid:9) 41gii I(cid:9) t#t \i40,244le1 \rd-VRT fk#r> iftf2 d0 (cid:9)0 4 (20 fi0 z5 T M RTI Of tt 2A 0053 1 1(cid:9) 1 r: iq i 43 1) )1T .h° 11 f fM cT t* 102 c4114 t ftIrf 1. *am t131(cid:9) 14‘,4 r :-(cid:9) t44 It#1 r fraud(cid:9) (#441) f444, 2616 wr 7r4z11 I (2) - (cid:9) l f i374-5 4 6•14 wr6r4 m1 14R Fruf41 2. 1)411( 6T 4 Tun fT ),h 4fl i 3/I 4)E -N 114:- 4 4it 4A 14-a t rrr ii d4 d (cid:9) 614 — Thir.P1mT, 2005 t(cid:9) fkMiT0*(cid:9) mod) Tl 37- (cid:9) q“3) M(cid:9) ffizs "0)(cid:9) wr 4m44 frn Th44- o19r zo oT tiR i,A TI eT r ( 66 1) 4 t r w wa t4 lo4 z1 P* r Warg r-6i 4R &T N1t ge -aer m w WtH(cid:9) t(cid:9) wm (cid:9) lak9 4rz 4t o a-g\ri ?(cid:9) (cid:9) ,401a fr ig Pst z4 4 t wr Itzu Bt 3.(cid:9) NM 7 TisftEr4(cid:9) 491clel7 fk44 7 4 44-144 (1)* fc 14(cid:9) 4-r 34-f04 &mit fwrr t71r, art "(1) MI 9(cid:9) 37- T5 (6) M EINT 10 Th°1 UTRT 3 (cid:9) (71)* 37- 13 (911) At (cid:9) tfiT Th`tzutr* trThli ftzif (cid:9) (T) (cid:9) WrZi 34 t 1(cid:9) qi184* 4F0 4 tw Ote; loo At (cid:9)cio(cid:9) f$-4r ,: N4r; 347 (El) fteRT o(cid:9) f 3fra7(cid:9) 31-67, 8cttf Thlz 2/318 PT 100 Al=d77 nth(cid:9) frnzli (cid:9) 7.g.1 R aft1 Th7 t? t I 4 $ 317R(cid:9) fl I" 4. I if 7T " (cid:9) f474(cid:9) k4'1 7T)(cid:9) (gal) t (3M)(cid:9) W27I NT;(cid:9) OTT, f4wr r-61(cid:9) •Titqfift ft-ZIT 312.tu, "(iv)(cid:9) s (v)(cid:9) 12.5 Tird'71fl 3irr0 31fei (cid:9) 9RTh(cid:9) ubla71 ThT T(cid:9)i }rcd{ t 37-44 41" 5. T-h4 11 16 Thl(cid:9) fkk4TrOnk ikail 16 37-ftzni (2) MC (s) Th-t VRIT 71-0(11PART IV](cid:9) DELHI GAZETTE: EXTRAORDINARY(cid:9) 5 6.(cid:9) 1209 45 WI I:114S- IT f447Tr4t ffizrq 45 T1(cid:9) lifairtu ?stir wfrn, apifq (rki 91 qv ut1or4 4-7 (cid:9) fl(cid:9) 9T4cflTlt (cid:110)rifErrii 8 37-4TRI (1) M•(cid:9) (cid:110)igeit“ 3171F (cid:9) ea 7 i11110\r1-1 *itd t I" vcrt (cid:9) ftnrct 'Ti4 TR/ tid (I) 5w rt7i tt ottniTr-Er M71 ii.ifAcr ;IftikerdR,ic7 S i,(cid:9) arf-d , 11111111Ti i (cid:9) faff (cid:9) ar0-- mi tftr RIT aftqltr %It Tirqm mtruiT tzT m71 7 it 'HIlfrf431RIlff 4W41 UN IF ,ifcr WIII TiF1* (,q (cid:9)z)) kIf TI q4) i 2 11111 I (cid:9) ilt I 44 I "T6Li 144,1 (7 (i) re' , .r4Fte, iir q (cid:9)ii (11 (cid:9) ffifi(cid:9) 01(cid:9) 39373 A (**i4 3Tdfr5 t aft rtRitrzif (cid:9) (II) 7-1ft44üoi * inOrr(cid:9) 3itcri'-4Tr RIT(cid:9) fr<RBT uarr 34 t11111-1 Ti f0-47) m7 $1 tc.44 am-R vit (tLi 2 R(cid:9) .1 (7 (ii) 7571- 4. ‘461444 (cid:9) I (*tuciftfi(cid:9) 311-R arfiTR) (*.zrft Flita (cid:9) artftoT Itromi vil3) iii(cid:9) 1'49 q4 (cid:9) AF-- er$1"A (cid:9) attcAir (cid:9) Ttitor ffzu Ttr truta m-71 '. TFE Tr fowl m-. t 7 S IIRI aro drAR TI*(cid:9) ) ItII () uninhulluaflhlIllil 1 uuuluuuuuuuuuuhul urn. ulihuhlU I 111111 .44 56:4-5 (7 I huhhhin Mffil i1f21' -Fig(cid:9) 41,1 1:411. qi 01 34F 2171R) (**TA arclv t tem tort ,t14)DELHI GAZETTE: EXTRAORDINARY [PART IV (iv) RTV4(cid:9) ?kr' =7* affcgtr telt wr for r Tfrw rn m-c T. ifilifq T1 feFf mot? uto(cid:9) TiRT * (TO) 2 it (cid:9) (7 (iv) Wm clic ( f14- aittF argrR) **zift 3P %T(cid:9) attlff Iferzitui(cid:9) .) (3T) elrviv ix 4:9'2,. TR? tic€4. (cid:9) " ,-,r tt;vuT %-/..m-zr* t(cid:9) Q•IN'It1/41 COM frfrilniti VII(cid:9) I I C-Ptl? fitrrif * T.TF n eti e,vi MrC -6 RE ib,figr iCl 1TRT t AT( -dworui 9Pi(cid:9) A WIR 11-4-911.(cid:9) 44 viTi(cid:9) o4wr wir-w(cid:9) *1W4 faMfl(cid:9) wcr 3w9 ;rforrft tam wpirR ii. f .ff ara *Mt Iftt-RDT T'l Ft i'rt R-R St* -41ti at-frif4-d- 9-t-F Id TINT TT liTP1 T7 Tk7 RTT rep ((cid:9) Q &Raw 47 (tkiQ (i ) k (ii ) * 42, (*ufa-aTa edft-47(cid:9) viw;PART IV] DELHI GAZETTE: EXTRAORDINARY(cid:9) 7 (i1) 11111(cid:9) affak,Wzi "#"(TO ;WRT ffitta NT 4-dr tf an 4-tezr 4 ftql--w cfi-414 4.44{trr Nur tr Tir wRi" reizrt (iv)(cid:9) 717 #106 k (5)(cid:9) 317-5-(i)(cid:9) 37-1 31R-5.4 tr4q7 (cid:9) Wha rn-11,171k1k arelfq "3TR 3.4.1( )*%(cid:9) #/zi RIFF 37 5.42( )*?A3 V7 Thi? 37-ik4iff 31R 5.41 di WTI (cid:9) cf (cid:9) ilta Rglf (cid:9) 3124— "* e RP/ W LIR fleet ta r Iv "; 31R-6 4 3lf-r44 311V 6.2(4) *7-41q (cid:9) cf (cid:9) wfq — 6.2(4)(1)(cid:9) ).% q?(cid:9) „ 31R 6.2 (4)(2) ( )*% R R 4)44 1lff119 ** n THAR 31W(cid:9) trz1-7 Pkilx(cid:9) %W°4 Tifkroe met 44t, 3iO4:— "*WV (cid:9) ufar "LW* el (cid:9) 9A7-2# ,et; (T) 3r1-99--im 721ii 7 I 34-1,2119. 1.3 12A.(cid:9) 3V-Mq *AZ W4T W#11, 7 1.3 f4t iiiNt-cf EF 7 '&16-i * f'.Z) At t Wilt ,H4(cid:9) -4 51-ciii? tieln .afowg Tit 4 4-F4 [E7R1 8(1)(c) wr 8(2)] k 1.3.12447-4777;4- 4fly mite to wftn9T [TT (cid:9) 8(1)(c) .dziT (cid:9) 8(2)] 31Trtf)--) k *9. -c 3 311-24R q 33 f#1P1-11Ad(cid:9) in4Z f f 714111 3.3 WA tfaiq 7 Zif 511-1163 4 01-4R144dnktflty[fkr [wr T(1)}(cid:9) (cid:9) 8 DELHI GAZETTE: EXTRAORDINARY [PART IV 73.3.1 f4t7141“6 ZIT ;SF $ Mt f4SaTtSte te t wit [q171(cid:9) 1001 " ; (ibr) sprks-it(cid:9) qHfoRgcr 39 T tOtwiNd fd,ek srzIrk ai thi :— "arrs t 31 01 (cid:9) (4/1) 11 VW T1 i<I50 Th-f Wi(cid:9) IR f4714 (gt foktt f7t4 wrg 47 tit It (al)(cid:9) ,77 t-t-I6s k, ks9 6 S thk (cid:9) 7t47 vf4ksgt4 ?Ms 01160f, awfu:— "6. t(cid:9) quill. irsa 44 s7 1% At FiZSP-4 krkrk 5% 7 si ST4 sikrff 125% 7 T7 474 377 20% 47 Th7 4Yr4 7FF ((cid:9) )*% zrusi Sr4 tffri )*%(cid:9) Th17. 0.1/1 ‘1110-1 ** sox) z7 Ski srzi *as 12.5% 7 7 474 Mid it6T Paz lezit *ovo7R7F7,1 TrEff t-k? 17 4- TT11 671.1U 4 717 3117 9 1). 3111-7117 3117 9.6 5 4747(cid:9) cf 64-R4191117911#7 1:$111111 71711 3124U.— 37 9.6.1 ( )*% 7 Th17 0 4 771117 31R 9.6.2 ( )*% 7 Th7 *a 7FR ** ee(cid:9) (cid:9) PART IV] DELHI GAZETTE: EXTRAORDINARY 9 F111110, WF SIR 9 37–Wf9 3TR 9.8 1R7 (cid:9) TIR(cid:9) TIME * QTR, a> :-- "*07 eR7F7 **(cid:9) # SFr itArif Or; ZIP! 7Rtut fkA (cid:9) math R2Ti e-SI/ 'TR CR-, fit, auf–a–V1 (rra-a) FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 12th August, 2015 No. F. 3(12)/Fin(Rev-I)/2015-2016/dsvi/650.—In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:— RULES I.(cid:9) Short title and comitteneeme1L—(1) These rules may be called the Delhi Value Added Tax (Amendment) Rules, 2015. (2) they shall come into force on the date of their publication in the Delhi Gazette. 2.(cid:9) Amendment of rule 6.4.—ln the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules), in rule 6A, for sub-rule (3), the following sub-rule shall be substituted, namely:- (cid:9) It "(3)(cid:9) The provisions of sub-section (5) of section 10 of the Act relating to proportionate reduction of tax credit on purchases of goods sold at a price lower than the purchase price shall not apply to a case where in the ordinary course of business the goods are sold by a dealer at a loss or where the dealer receives a discount or incentive through a credit note issued by the selling dealer after issuance of tax invoice.". 3.(cid:9) Amendment of rule 7. —In the principal Rules, in rule 7, for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1)(cid:9) For the purposes of sub-section (6) of section 9 and sub-clause (ii) of clause (c) of sub-section 3 of section 10, the tax credit shall be reduced in the following manner:- (a) in the case of goods specified in the Second Schedule, the tax credit shall be reduced by 100 percent; and (b) in the case of goods other than those specified in the Second Schedule, the tax credit shall be reduced by(cid:9) [ 2 x tool pe rcens where R is the rate of tax — R applicable as per section 4.". 4.(cid:9) Amendment of rule 7A. —In the principal Rules, in rule 7A, in the first proviso, for clauses (iv) to (vi), the following clauses shall be substituted, namely:- "(iv)(cid:9) sale price of goods taxable at the rate of 5 percent; and (v)(cid:9) sale price of goods taxable at the rate of 12.5 percent or more, in order of increase in tax rate:". 5.(cid:9) Amendment of rule 16. — In the principal Rules, in rule 16, the sub-rules (2) and (5) shall be omitted. 6.(cid:9) Amendment of rule 45. — In the principal Rules, in rule 45, for the clause (e), the following clause shall be substituted, namely: — "(e)(cid:9) the amount of variation to the tax amount shown on the tax invoice, wherever an adjustment to tax credit is required as per the provisions of sub-sections (1) and (2) of section 8.". c 3u,(cid:9) (cid:9) DELHI GAZETTE: EXTRAORDINARY [PART IV 10 Amendment of Forms. —In the principal Rules, in the Forms appended thereto, - 7.(cid:9) (i) in form DVAT 01, for Part-B, the following shall be substituted, namely:- 44 "PART-B Calculation Sheet (i) Details of Opening Stock of Trading Stock held on 1st April, (cid:9) of the current year and tax payable thereon. S1. Description of Goods Rate of Purchase Value Fair Market Value* Tax Payable (Rs.) No. Tax (Rs.) 2 ((cid:9)Carry to main Total form to (7)0) (* As on ist April of the current year) (** Additional rows can be added, if required) of the current year and tax payable (ii) Details of Opening Stock of Raw Material held on 1st April, thereon. S.No. Description of Goods(cid:9) Rate of Purchase Value Fair Market Value* Tax Payable (Rs.) Tax (Rs.) 1 2 Carry to main Total form to (7) ii) (* As on 1st April of the current year) (** Additional rows can be added, if required) (iii) Details of Opening Stock of Packaging Material held on 1st(cid:9) April, of the current year and tax payable thereon. S.No. Description of Goods Rate of Purchase Value Fair Market Value * Tax Payable (Rs.) Tax nnnn (Rs.) (cid:110) (cid:110)(cid:32) 11111111111•111111 111111111I 11,1111111111M SIIIIMMEMINIIIIM NIMINIMIllery to main 1111111 Total orm to (7)(iii) 11121 W4V –Th (* As on 1st April of the current year) (** Additional rows can be added, if required)11 DELHI GAZETTE: EXTRAORDINARY PART IV] of the current year and tax payable (iv) Details of Opening Stock of Finished Goods held on 1st April, thereon. ' S.No. Description of Goods Rate of Purchase Value Fair Market Value* Tax Payable (Rs. Tax (Rs.) 2 Carry to main Total orm to (7) iv) (cid:9)If (* As on 1st April of the curren year) (** Additional rows can be added, if required) (iii)V erification hereby soleirmily affirm and declare that 1/We (cid:9) the information given hnrein.bnve is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year in Form DVAT 04A, in Part-A, for the field I1, the following field shall be substituted, (ii)(cid:9) namely:- 11. Estimated Turnover of sales during the period for which registration is sought it Description of Goods Rate of Turnover of Sales (Rs.) Output Tax (Rs.) Tax (i) (ii) Total 1 li 1 (cid:9) 1 1 (* Additional rows can be added, require "You are hereby directed to .submit the referred (iii) in Form DVAT 11, the concluding sentence registration certificate in my office by <<date>>." shall be omitted; D(cid:9) (cid:9) 12 DELHI GAZETTE: EXTRAORDINARY [PART IV (iv) in Form DVAT 16, - (a)(cid:9) in field R5,-(i) after sub-field R5.4, the following sub-fields shall be inserted, namely:— it R5.4.1 Goods taxable at ((cid:9) )*IY0 R5.4.2 Goods taxable at ((cid:9) )*% (ii) after sub-field R5.14, the following footnotes shall be inserted, namely:- "*insert applicable rate of tax. **insert additional rows, if required." ; (b) in R6,(i) after sub-field R6.2(4), the following sub-fields shall be inserted, namely:- R6.(cid:9) 2(4)0) Goods taxable at ((cid:9) )*% 1 _I J. 1 I---1 R6.2(4)(2) Goods taxable at II ((cid:9) )*% if (ii) after sub-field R6.6, the following footnotes shall be inserted, namely:- " *insert applicable rate of tax. **insert additional rows, if required." ; (c) in Annexure-1, (i) in field Al, for sub-field A1.3, the following sub-fields shall be inserted, namely it A1.3(cid:9) Change(cid:9) in(cid:9) agreed consideration(cid:9) other (cid:9) than(cid:9) on account of issuance of credit notes for (cid:9) post (cid:9) sale(cid:9) discounts(cid:9) o r incentives.(cid:9) [Section(cid:9) 8(1)(c)(cid:9) and 8(2)] A1.3.1 Issuance of credit notes for post sale discounts or incentives. [Section 8(1)(c) and 8(2)](cid:9) (cid:9) PART IV] DELHI GAZETTE: EXTRAORDINARY 13 (ii) in field A3, for sub-field A3.3, the following sub-fields shall be inserted, namely:- A3.3 Receipt of credit notes from(cid:9) seller (cid:9) other (cid:9) than(cid:9) on account of post sale discounts or incentives. [Section 10(1)] A1.1.1 Receipt of credit notes from(cid:9) seller (cid:9) for (cid:9) post (cid:9) sale discounts or incentives. Rate Amount Total Description Turnover (Its.) Tax payable Goods taxable at I% Goads taxable at 5% Goods taxable at 12.5% Good taxable at 20% Good taxable at ( )*% Good taxable at ( )*% ** Work contract taxable at 5% Work contract taxable at 12.5% Exempt sales Total E L(cid:9) [Section 10(1)] (d) for Annexure-1D, the following Annexure shall be substituted, namely:- Annexure 1 D Tax rate wise details of Stock in hand as on 31st March (Year) To be'filed with 2nd quarter return) (v) in Form DV AT I6A, for the field 6, the following field shall be substituted, namely :- "6. Computation of tax payable *Insert applicable rate of tax. **insert additional rows, if required" ; (vi) in Form DVAT 17,- (a) in Part A and Part B, in fields R9, after sub-fields R9.6, the following sub-fields will be inserted, namely:— R9.6.1 Good taxable at ( )*% R9.6.2 Good taxable at ( )*%(cid:9) (cid:9) 14 DELHI GAZETTE: EXTRAORDINARY [PART IV (b) in Part A and Part B, to fields R9, after sub-fields R9.8, the following footnotes shall be inserted, namely:- " *insert applicable rate oftat **insert additional rows, if required." ; By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. STINIGH, Dy. Secy. vi (Finance) A Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Continue your research