In exercise of the powers conferred by sub section (12) of section 16 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005)

ilTra' wow REGISTERED No. D.L.- 33002/99 GOVERNMENT OF INDIA 311:1111714 EXTRAORDINARY wi(cid:9) ow* wehirm PUBLISHED BY AUTHORITY #. 471(cid:9) qc-rt , qlopm, liT4 18, 2016/41R-Tt 28, 1937 [(cid:9) #. 231] No.47](cid:9) DELHI, FRIDAY, MARCH 18, 2016/PHALGUNA 28, 1937 [N.C.T.D. No. 231] WM—IV PART—IV tits ti t141E4111 TrWl O.* 1. 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Th(21. 4-li,1 m (cid:9)I t I *(cid:9) trzwq "tliql,44" 5.104& cl- (cid:9) t--(9- fi 6. 11-TOTdT ZIY3T9T 31341M-3131 c (cid:9) cpkui 7. 31114f4TT \Le:1w T rdcHul fRT t*-1 M03-TO c c (cid:9) *-410-1 TiEff 3T-Rfq-zrff(cid:9) 30t9 ftA- -ff -1-4, . -I•F cm- 19 3TP:L1tdf '''t fe9 ti .51.11 *f \'t'l CP MT (W)) ( %) faf4 R3111-q te,4 (o) cgol 8.. -R1T-41-tT9. f/ Et. if— (cid:9) 01(cid:9) k I (cid:9) ciI4cb -'JI1 crp<cir t/ct,(cid:9) t (cid:9) \3,,k OT1(cid:9) u11-1(471q1 TT ft34 I \'1(cid:9) afTffR. Wet t(cid:9) .4i114 ctps Ift ftgrRrr ii (cid:9) irti -aTf4T1-(cid:9) 6*d-1a-17(cid:9) (cid:9) ,PART IV](cid:9) DELHI GAZETTE : EXTRAORDINARY 7 (74R 'TR TiaT 9-PT, ,3q-wi) 1Tq411-41 fctff14; TTtZE(cid:9) \31-NM-P-1Ir1 311tZT(cid:9) 31st \-14 -1141 t, (fi) (cid:110)34—Te4-4—VI FINANCE (REVENUE I) DEPARTMENT NOTIFICATION Delhi, the 18th March, 2016 No.F.3(29)/Fin(Rev-1)/2015-2016/dsvil 93._ Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do. Now, therefore, in exercise of the powers conferred by sub-section (12) of section 16 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), (hereinafter referred to as "the Act"), the Lt. Governor of the National Capital Territory of Delhi, subject to the conditions specified in column (3) against the classes of dealers specified in column (1) of the Table below, and other general conditions as prescribed in this notification, hereby, provides for the scheme of composition of tax payable by the said dealers as specified in column (2) of the said Table, namely :- TABLE Eligible class or classes of Composition Conditions dealers Amount 1 2 3 Every registered dealer whose Five(cid:9) percent (cid:9) of (1) The dealer shall, - turnover during the preceding the(cid:9) entire(cid:9) turn- (a) not be eligible for making purchases from or procuring year as well as the expected over goods from or making sales to or making supplies to any turnover (cid:9) during(cid:9) the(cid:9) current place outside Delhi; year does not exceed(cid:9) fifty (b) not be eligible for making purchases from a person who lakh rupees and(cid:9) who is not is not registered under the Act except in the case of goods making any sales other than specified in the First Schedule; that of ready to eat foods and .non-alcoholic(cid:9) beverages (c) not be eligible to claim tax credit under section 9 of the including cooked food, snacks, Act; sweets,(cid:9) savouries,(cid:9) juices, (d) not calculate his net tax under section 11 of the Act; aerated(cid:9) drinks, tea and coffee (e) not collect any amount by way of tax under the Act; etc.(cid:9) served(cid:9) in(cid:9) or (cid:9) catered (0(cid:9) not (cid:9) be(cid:9) entitled(cid:9) to(cid:9) issue(cid:9) 'Tax indoors or outdoors by hotels, Invoices'; and restaurants, sweet-stalls, sweet shops, clubs, caterers(cid:9) and any (g) continue to retain the original copies of all tax invoices and other eating houses: all retail invoices for all his purchases and copies of all retail Provided that the condition of invoices issued by him in respect of his sales as required under turnover during(cid:9) preceding year section 48 of the Act. shall not apply to a dealer who commences his business during (2) A dealer who is paying tax under section 3 of the Act, can the current year. opt for payment of tax under this(cid:9) scheme by filing an application in Form RH 01 appended to this notification within a(cid:9) (cid:9) 8 DELHI GAZETTE : EXTRAORDINARY [PART IV] Eligible class or classes of Composition Conditions dealers Amount 1 2 3 period of thirty days from the first day of the year with effect from which composition is opted. (3) A dealer applying for a fresh registration can also opt for this scheme by filing application in Form RH 01 appended to this notification alongwith his registration application in Form DVAT 04. (4) A dealer opting to pay tax under this scheme shall pay tax, at the rates specified in section 4 of the Act, on the value of ' • the opening stock held by him on the first day from which he opts for this scheme and shall furnish the details of such opening stock in Form RH 02 appended to this notification along with proof of payment of due tax in Form DVAT 20, with his application in Form RH 01. (5) Once a dealer has opted to pay tax under this scheme, he shall, except under the circumstances described at Sl. No. (6)(cid:9) below, not be eligible to withdraw his option before the end of the year for which opted to pay tax under this scheme. (6) A dealer who, having opted to pay tax under this scheme for • a particular year, does not intend to opt for payment of tax under this(cid:9) scheme(cid:9) for the(cid:9) following(cid:9) year,(cid:9) shall,(cid:9) subject to the conditions contained in section 20 of the Act in so far as they are applicable and further (cid:9) subject (cid:9) to(cid:9) furnishing(cid:9) of intimation regarding withdrawal from this(cid:9) scheme(cid:9) in(cid:9) form(cid:9) RH 03 within thirty days from the end of the year for which opted to pay tax under this scheme, be eligible to claim credit of tax paid on the opening stock held by him on the first day of said following year. General conditions : (1) All the provisions of the Act and the rules made thereunder which are not contrary to this scheme shall apply to every dealer opting to pay tax under the scheme. (2) The tax period for the dealers opting to pay tax under this scheme shall be a quarter unless otherwise prescribed by the Commissioner for a dealer or class of dealers. (3) In view of the second proviso to sub-section (1) of section 16 of the Act a dealer who has already opted for composition scheme as per sub-sections (1) to (11) of section 16 and who is covered under the class of dealers described in coloumn 1 of the above table, shall mandatorily withdraw from the composition scheme with effect from I' April, 2016 by filing application in Form DVAT 03 upto 30th April, 2016. However, such dealers can opt for composition under this scheme as per the procedure explained above. (4) Notwithstanding anything contained in this notification, the Commissioner may notify, by a special or general order, that any or all of the forms appended to this notification shall be filed online. (5) Tax paid by a dealer under this scheme shall not be adjusted at any stage against the liability of the dealer to pay tax under section 3 of the Act for any period other than the period for which the dealer was eligible for paying tax under this scheme. (6) If the turnover of a dealer who opted to pay tax under this scheme exceeds fifty lakh rupees at any time during the year for which so opted, he shall be liable to pay tax under section 3 of the Act on and from the date his turnover exceeds fifty lakh rupees and he shall, subject to the conditions contained in section 20 of the Act in so far as they applicable and further subject to furnishing the intimation in Form RH 03 within seven days from the date on which turnover exceeded fifty lakh rupees, be entitled to claim credit of the input tax paid on opening stock held by him in Delhi on such day.PART IV](cid:9) DELHI GAZETTE : EXTRAORDINARY(cid:9) 9 (7) A dealer who has opted to pay tax under this scheme and has defaulted to furnish the returns for two consecutive tax periods by the prescribed due dates shall, with effect from the first day of the tax period immediately next to the latter tax period in respect of which the default has been committed — (i) cease to be liable to pay tax under this scheme, (ii) be liable to pay tax under section .3 of the Act. Such a dealer shall, subject to the conditions contained in section 20 of the Act in so far as they applicable and further subject to furnishing the intimation in Form RH 03 within seven days after the end of due date prescribed for filing of return for the latter tax period in respect of which the default has been committed, be eligible to claim credit of the tax paid under this Act on the opening stock held by him in Delhi on the first day of the tax period immediately next to the latter tax period in respect of which the default has been committed. (8)(cid:9) In case a dealer has opted for this scheme but has failed to comply with the conditions specified therein or who, at any later stage, is found not eligible for having opted this scheme, all the provision s of the Act including the liability to pay tax under section 3, along with interest due for delay, if any, shall apply mutatis mutandi as if the dealer has never opted for this scheme. This notification shall come into force with effect from the Ist day of Apri1,201 6. Department of Trade and Taxes Government of NCT of Delhi FORM RHO1 [See notification under section 16(12)] Application Form for opting Composition by an eligible dealer engaged in making sales of restaurant and halwai items under the scheme as notified by Government under sub-section (12) of section 16 Ward No. I. TIN 2. Full Name of Applicant Dealer 3. Full Address of Dealer 3. Year for which the composition scheme is sought* * hereinafter referred to as "current year" 4. Turnover in the preceding year (cid:9) (Rs.) 6. Estimated Turnover in the current year (cid:9) (Rs.) 7. Tax payable on opening stock held on the first day with effect from which scheme is being opted Fair market value* nr Pnrehase Value of (cid:9) Tax payable (Rs.) the opening stock (whichever is higher) I (cid:9) I I (cid:9) I (cid:9) I 8. Details of Tax paid as per the details at (7) above (cid:9) Description Details / $73- 2),4*/ /,‘,_ 3DELHI GAZETTE : EXTRAORDINARY(cid:9) [PART IV] 10(cid:9) (i) Amount of tax paid* (Rs.) (ii) Date of Deposit (cid:9) / (cid:9) / (cid:9) dd(cid:9) mm(cid:9) yyyy (iii) Challan No. if any(cid:9) .-(cid:9) I (cid:9) . I(cid:9) I (cid:9) I (cid:9) I eposi Name and signature of applicant / authorized signatory 9. Verification hereby solemnly affirm and l/We (cid:9) declare that the information given hereinabove 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 ffirst name, middle, surname) (cid:9) Designation I Place(cid:9) I (cid:9) I (cid:9) I (cid:9) I (cid:9) I (cid:9) I (cid:9) I (cid:9) I Date I (cid:9) I (cid:9) I Day Month Year Department of Trade and Taxes Government of NCT of Delhi FORM RHO2 [See notification under section 16(12)] Statement of opening stock held on the first day of the year from which composition is to be opted I . TIN 2. Full Name of Business 3. Total Value of the Stock as on first day with (cid:9) effect from which composition scheme 4. Details of Stock purchases (as per Table S.No.(cid:9) Description of (cid:9) Quantity(cid:9) Purchase(cid:9) Rate of (cid:9) Tax payable (cid:9) goods(cid:9) Value(cid:9) tax . — e form Certification of Details hereby certify that all the above-mentioned stock details I/We(cid:9) are true and correct to the best of my/our knowledge. Further certified that the particulars indicated above are the correct version of the documents, which are in my/our possession and can be produced before the Value Added Tax Department on demand. Signature of the dealer Name: Address: Date: Place:(cid:9) (cid:9) PART IV] DELHI GAZETTE : EXTRAORDINARY 11 Department of Trade and Taxes Government of NCT of Delhi FORM RHO3 [See notification under section 16(12)1 Intimation regarding withdrawal by a dealer engaged in sales of restaurant and halwai items from Composition scheme as notified by Government under sub-section (12) of section 16 Ward No. 1. TIN 2. Full Name of Applicant Dealer 3. Full Address of Dealer 4. Year with effect from which withdrawal from composition scheme is sought* * hereinafter referred to as "current year" 5. Turnover in the preceding year 6. Reasons for withdrawal from composition scheme 7. Details of input tax credit sought on opening stock S. Tax Tax Supplier Purchase Rate of Input Tax No Invoice TIN No. Invoice Price of tax (Rs.) date under the No. Act unsold (%) stock(Rs.) Total 8. Verification I/We (cid:9) hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory (cid:9) Full Name (first name, middle, surname) Designation Name (cid:9) Date f 1 I By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A.K. SINGH, Dy. Secy.,VI (Financ) Zer/te- y 1375-12 DELHI GAZETTE : EXTRAORDINARY(cid:9) [PART IV] alltiN R-4 Th-R. (a4-11'1 31RITI 18 1114, 2016 itin-iT -vb./ 1721-31.—* \I f41TITE. (cid:9) 3T%p- -qr flccen 5(54)/tf4/?)t/2o13/11../1123-1135 f4-91-- 26/ 12 /2013(cid:9) 3Tif:01T •Rft41"IU9- 11, ft4r ifft "if414a- 31W4411., 2004 4 uth 3iT el(cid:9) Pf41Z (cid:9) ITITr--4i— -cdr4RII 4 VI- (cid:9) .-it(.41t -q'---141, M4c-1814-1 (1-iactWil .i-its41/ffff-07509892160)(cid:9) 3:1714 f*-IWZqc1 71(cid:9) cif ct) .5101 (cid:110)311(11 1(cid:9)t REb-- 4 -Tarr *.-1 cN1311 4 .urtm- tR vicivii(cid:9) -ucr-6--(4- BWr, zrr41:- ct)izilem(cid:9) fff-are (cid:9) trrt 3ftR- 4 \i-r fo-F 31 31-1- (cid:9) ftF i1) (cid:9) tR ii.(cid:9) 4zide1 woRh-rr (cid:9) fat (cid:9) , 4)14104 ‘11-14)Vil,(cid:9) cNO(cid:9) -crTH cr;(cid:9) 3Trft I coiq Cte-i Trrftaf 3i1R- 1w.-Act) 3r14wOzil(cid:9) tttl1k(cid:9) qr4t q16-11 mvr (cid:9) / ftch-t- 4 304i (cid:9) (cid:9)a1* 311 4 .?§itrqtr 1v1-Act") 3TRWINZI1 cb) (cid:110)34eiczT ATft 4-11i-iia4)(1 — — (cid:9) al ff. iv. 411 r ITrAlff — (cid:9) -) ff. v. 1 (cid:9) — 41 ff. vi. — vii. 31)-49- 311 4-114c1,1,4 — ui(cid:9) Ng) ci,41(cid:9) f -4) (cid:9) arftwr-tr 31-cr4 3nTrifff (cid:9) to6 1Ter-4(cid:9) 3F1- -4-< (Tr) -4 6-u-A uft-4- cfp *rq,k) g 3rPmp--q- r 4(cid:9) 3T-q=1 FORT cp4q Try(cid:9) I 46 3TRRT9-1 fkffi-- 30/ 12/2015 VI 74T- lt tlif I 3TTVff,(cid:9) (t) DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 18th March, 2016 No.F.5(54 )/PolicyNAT/2013/PF/1721-31.—In partial modification of this department's Notification No.F.5(54)/PolicyNAT/ 2013/PF/ 1123-1135 dated 26/12/2013, the following conditions may be inserted against Sl.No.A-141, Vietnam (Registration No./TIN. 07509892160) in Part A- List of Embassies of Entry No. 1 of Sixth Schedule appended with the Delhi Value Added Tax Act, 2004:- 46 (A)The facility of VAT refund shall be available to the Embassy on purchase of items viz;- i. Telephone, Internet, Electricity, Water and Gas Bills of Chancery Premises and Embassy Residence and other telephone bills which are in the name of Embassy. ii. Office Stationery, Office equipment, electronic items like Refrigerator, Television, Air Conditioner etc. for official use. iii. Fuel/petrol used by office cars and vehicles owned by diplomatic officers., PART IV](cid:9) (cid:9) DELHI GAZETTE : EXTRAORDINARY 13 (B) The facility of VAT refund shall be available to the Diplomatic Officers on purchase of items viz.:- i. Automobile — one no. ii. Motorcycle — one no. iii. Television — two nos. iv. Washing machine — one no. v. Air conditioners — two nos. vi. Personal computer — one no. vii. Oven and microwave — one each (C) Non-diplomatic officers can purchase the items listed at para (B) above, within six months of their arrival. Rest of the contents of the above said notification shall remain unchanged. This notification shall come into force w.e.f. 30.12.2015. S.S.YADAV, Commissioner, Value Added Tax Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.