In exercise of the powers conferred on me under the fourth proviso to subrule 3 of rule 28 of the Delhi Value Added Tax Rules, 2005 and

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No. 94] Hkkx—IV PART—IV jk"Vªh; jktèkkuh jkT; {ks=k fnYyh ljdkj GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI O;kikj ,oa dj foHkkx vf/klwpuk fnYyh] 1 tqykbZ] 2016 la-Qk-3¼643½@uhfr@oSV@2016@419-31-&eYw ; laof/kZr dj fu;ekoyh] 2005 d s fu;e 28 d s mifu;e ¼3½ d s prqFkZ ijUrqd d s vUrxZr eq> s iznÙk 'kfDr;k sa dk iz;kxs djr s gq, rFkk vf/klpw uk l[a ;k Qk-3¼643½@uhfr@oSV@2016@ 1585&1597 fnukda 01@03@2016 ,o a l[a ;k Qk-3¼643½@uhfr@oSV@2016@157&169 fnukda 03@05@2016 ds vf/kØe.k (supersession) esa] eS]a ,l0 ,l0 ;kno] vk;qDr] eYw ; laof/kZr dj] jk"Vªh; jkt/kkuh {ks= fnYyh ljdkj] ,rn~}kjk vi{s kk djrk g¡w fd & & o s Mhyj ftudh ldy fcØh ¼vFkkZr~ fnYyh eYw ; laof/kZr dj] 2004 d s vUrxZr dqy fcØh tek dUs nzh; fcØh dj vf/kfu;e] 1956 d s vUrxZr dqy fcØh½ foÙkh; o"kZ 2015&16 d s nkSjku ,d djkMs + #i; s l s vf/kd Fkh mUg sa 01 vizSy] 2016 l s 30 tuw ] 2016 dh dj vof/k rFkk mÙkjorh Z lHkh dj vof/k;k sa d s fy; s lpw uk izk|S kfsxd vf/kfu;e] 2000 d s izko/kkuk sa d s vuqlj.k e sa fMftVy gLrk{kj d s lkFk Qke Z MhoSV&16 vFkok Qke Z MhoSV&17] tSlh Hkh fLFkfr gk]s e sa fjVuZ izLrqr djuh gkxs h( rFkk & o s Mhyj] tk s 01 vizSy] 2016 dk s ;k mld s i'Pkkr~ fnYyh eYw ; laof/kZr dj] 2004 d s vUrxZr ita hd`r g,q g Sa mUg sa fdlh o"kks± d s nkSjku mudh ,d djkMs + #i; s l s vf/kd ldy fcØh gkus s ij] ml o"kks± ds i'pkr vku s okyh lHkh dj vof/k;k sa d s fy; s lpw uk izk|S kfsxd vf/kfu;e] 2000 d s izko/kkuk sa d s vuqlj.k e sa fMftVy gLrk{kj d s lkFk QkeZ MhoSV&16 vFkok QkeZ MhoSV&17] tSlh Hkh fLFkfr gk]s e sa fjVuZ izLrqr djuh gkxs hA 3383 DG/2016 (1)2 DELHI GAZETTE : EXTRAORDINARY [PART IV] Li"Vhdj.k 1& dUs nzh; fcØh ¼fnYyh½ fu;ekoyh] 2005 d s fu;e 3 d s mifu;e ¼1½ d s izko/kkuk sa d s vuqlkj tgkaW fnYyh eYw ; laof/kZr dj vf/kfu;e] 2004 d s vUrxZr fMftVy gLrk{kj d s lkFk fjVuZ nkf[ky dh tkuh vko';d gk]s rk s QkeZ&1 e sa fjVuZ fMftVy gLrk{kj d s lkFk Hkjh tkuh Hkh vko';d gkxs hA Li"Vhdj.k 2& bl vf/klpw uk d s vUrxZr ftu Mhyjk sa dk s fMftVy gLrk{kj d s ek/;e l s fjVuZ nkf[ky djuk vfuok;Z g S mud s vykok vU; Mhyj Hkh viu s Lo; a d s fodYi ij fMftVy gLrk{kj d s ek/;e l s fjVuZ nkf[ky dj ldr s gASa Li"Vhdj.k 3& fMftVy gLrk{kj d s ek/;e l s viuh fjVuZ nkf[ky dju s oky s Mhyjk sa dk s vyx l s fjVuZ dh ikorh d s fy; s QkeZ MhoSV&56 e sa fjVuZ lR;kiu QkeZ izLrqr dju s vko';drk ugh a gAS Li"Vhdj.k 4& ftu Mhyjk sa u s ,d ckj fMftVy gLrk{kj d s lkFk fjVuZ nkf[ky djuk izkjHa k dj fn;k gS] ;fn Hkfo"; e sa fdlh le; mudh ok£"kd dyq fcØh ,d djkMs + :i; s l s de Hkh jgrh g S rk s Hkh mUg sa fMftVy gLrk{kj d s lkFk fjVuZ nkf[ky djuk tkjh j[kuk gkxs kA ;g vf/klpw uk rRdky iHz kkoh gkxs hA ,l0 ,l0 ;kno] vk;qDr] ewY; laof/kZr dj DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 1st July, 2016 No. F3(643)/Policy/VAT/2016/419-31.— In exercise of the powers conferred on me under the fourth proviso to sub-rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005 and in supersession of Notification No. F3(643)/Policy/VAT/2016/1585-1597 dated 01/03/2016 and No. F3(643)/Policy/ VAT/ 2016/157-169 dated 03/05/2016 I, S. S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require that– - the dealers, whose gross turnover (i.e. turnover under the Delhi Value Added Tax Act, 2004 plus turnover under the Central Sales Tax Act, 1956) during the financial year 2015-16 exceeded one crore rupees, shall furnish their returns in Form DVAT 16 or in Form DVAT 17, as the case may be, with digital signatures in accordance with the provisions of the Information Technology Act, 2000 for the tax period 1st April, 2016 to 30th June, 2016 and subsequent tax periods; and - the dealers who are registered under the Delhi Value Added Tax, 2004 on or after 1st April, 2016 shall furnish their returns in Form DVAT 16 or in Form DVAT 17, as the case may be, with digital signatures in accordance with the provisions of the Information Technology Act, 2000 for the tax periods following the year during which their gross turnover exceeds one crore rupees. Explanation 1- In view of the provisions of sub-rule (1) of rule 3 of Central Sales Tax (Delhi) Rules, 2005, where the return under the Delhi Value Added Tax Act, 2004 is required to be filed with digital signatures, the return in Form 1 shall also be required to be filed with digital signatures. Explanation 2- The dealers other than those who are mandatorily required to file returns through digital signatures under this notification can also, at their own option, file their returns through digital signatures. Explanation 3- Dealers filing their return through digital signatures are not required to submit the return verification form in Form DVAT 56 for acknowledgement of the return separately. Explanation 4- The dealers once started filing returns with digital signatures shall continue to file the returns with digital signatures even if their annual turnover falls below one crore rupees any time in future. This notification shall come into force with immediate effect. S. S. YADAV, Commissioner Value Added Tax Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.