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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. Short title and commencement. Substitution of new rule for rule 3. Works contract. Twenty five percent 2 Fabrication and erection of structural works of iron and steel including fabrication, supply and erection of iron trusses, purloins and the like. Fifteen per cent 3 Fabrication and installation of cranes and hoists. Fifteen percent 4 Fabrication and installation of elevators lifts and escalators.
Fifteen percent 5 Fabrication and installation of rolling shutters and collapsible gates. Fifteen percent 6 Civil works. Twenty percent 8 Supply and fixing of tiles, slabs, stones and sheets. Twenty percent 9 Supply and installation of air conditioners and air coolers. Fifteen percent 10 Supply and installation of air conditioning equipment including deep freezers, cold storage plants, humidification plants and de-humidors. Fifteen percent 11 Supply and fitting of electrical goods, supply and installation of electrical equipments including transformers.
Fifteen percent 12 Supply and fixing of furniture and fixtures, partitions including contracts for interior decoration and false ceiling. Twenty percent 13 Construction of Railway coaches and wagons on under carriages supplied by Railway.
Twenty percent 14 Construction or mounting of bodies of motor vehicle and construction of trailers. Twenty percent 15 Sanitary fitting for plumbing and drainage or sewerage. Twenty five percent 16 Laying underground surface pipelines, cables or conduits. Thirty percent 17 Dyeing and printing of textiles.
Thirty percent 18 Supply and erection of weighing machines and weighbridges. Fifteen percent 19 Painting, polishing and white washing. Thirty percent 20 All other contracts not specified from Sl. Explanation 1. Explanation 2. Amendment in rule Amendment of rule Insertion of new rule 33A. Intimation of depositing the Government dues. Full Name of Applicant Dealer. Nature of Business Tick all applicable. Turnover in the preceding year Rs.
Estimated Turnover in the current year Rs. The application for opting to pay tax under the composition scheme has to be filed within thirty days from the beginning of the current year in case of dealers registered under the Act.
Following class of dealers are not eligible to opt for the composition scheme: - Dealers whose turnover during the preceding year or expected turnover during the current year exceeds Rs. Dealers opting for the composition scheme cannot: - Make purchases of goods meant for resale from a person who is not a registered dealer under the Act; - Issue a tax invoice; - Collect any amount of tax under the Act from customers; or - Claim input tax credit on their purchases.
Once the dealer has opted for the composition scheme, the option of withdrawal is available only after the end of the year ir which the option is made.
Thus, dealers have to continue under the instant scheme up to the end of the financial year and the option of withdrawal would be available only at the beginning of next financial year.
However if the taxable turnover of the dealer exceeds Rs. Such dealer shall intimate the Commissioner within 7 days of his becoming liable to pay tax under section 3. The dealer opting for the composition scheme has to pay tax at rates specified in Section 4 of the Act on the stock of trading stock, raw materials, packaging material and finished goods lying with him on first day of the financial year for which composition scheme is opted for.
Dealers would be required to retain the tax invoices and retail invoices for all his purchases as required under Section 48 i. For a period of at least seven years. Tax Payable Rs. Registration No. Taxable Turnover in the preceding year Rs. Estimated Taxable Turnover in the current year Rs. Tax Payable on Opening Stock lying at the beginning of the current year [under section 16 6. Details of Tax paid calculated as per 7 above. Dealers opting for the composition scheme would be liable to pay tax one percent on his turnover.
The application for opting to pay tax under the composition scheme has to be filed by 30 th April Dealers opting for the composition scheme cannot: -Make purchases of goods meant for resale from a person who is not a registered dealer under the Act; - Issue a tax invoice; - Collect any amount of tax under the Act from customers; or - Claim input tax credit on their purchases.
Once the dealer has opted for the composition scheme, the option of withdrawal is available only after the end of the year in which the option is made. However if the turnover of the dealer exceeds Rs. The dealer opting for the composition scheme has to pay tax at rates specified in Section 4 of the Act on the stock of trading stock, raw materials, packaging material and finished goods lying with him on 1 st April , provided the goods have not suffered tax under the Delhi Sales Tax Act or Delhi Sales tax on Works Contract Act or Delhi Sales Tax on Right to Use Goods Act.
The dealer opting for the composition scheme cannot claim input tax credit on the opening stock of trading stock, raw materials, packaging material and finished goods lying with by him on 1 st April , on which tax has already been levied under the Delhi Sales Tax Act or Delhi Sales tax on Works Contract Act or Delhi Sales Tax on Right to Use Goods Act. Dealers would be required to retain the tax invoices and retail invoices for all his purchases as required under section 48 i.
Reasons for withdrawal from composition scheme. Input tax on goods purchased and lying in stock in Delhi as at 1 st April of the year for which withdrawal is sought [under section 16 2 ]. The dealer opting for withdrawal from the composition scheme has to file the application within 30 days from the beginning of the financial year for which the withdrawal is sought and the withdrawal would be effective only from the first day of that financial year and not from any other subsequent date.
The dealer would be eligible to claim tax credit on input tax paid under the Act on the trading stock, raw material and packaging material held by him in Delhi on the date from which withdrawal is sought. The credit would be available on the basis of original tax invoice showing the tax component separately.
The restrictions and other disabilities prescribed under the composition scheme will cease. Tax Invoice date Tax Invoice No. Input Tax Rs. Nature of Business Tick v all applicable. Date on which taxable turnover exceeds Rupees Fifty Lakhs. The dealer who has opted for the composition scheme has to file this intimation within seven days on and from the day his taxable turnover exceeds Rupees fifty lakhs during the year.
The dealer would be eligible to claim tax credit for the input tax paid under the Act on the trading stock, raw material and packaging material held by him in Delhi on the date from which his taxable turnover exceeds rupees fifty lakhs.
Supplier Registration no. Constitution of Business Tick v one as applicable. Opting for composition scheme under section 16 2 of the Act? Principle Place of Business. Address for service of notice If different from principle place of business. Number of additional places of business within or outside the state also please completePart C.
Details of main Bank Account. Details of investment in the business details should be current as on date of application. Description of top 5 items you deal or propose to deal in 1-highest volume to 5-lowest volume. Full Name of Person Provide in order of first name, middle name, surname. Gender tick one. Passport No. Residential Address If different from principle place of business. Permanent Address If different from residential address.
Whether engaged in any other business.. If yes, give details Details of Additional Places of Business attach additional sheets if required Type. All his actions in relation to this business will be binding on us. Please note that you are mandatorily required to register if : i your turnover at any time during a financial year exceeds taxable quantum; or ii you are liable to pay tax, or are registered or required to be registered under Central Sales Tax Act, 'Taxable quantum' is Rs.
Please note that irrespective of the quantum of turnover of the business, a dealer may apply for voluntary registration under the Delhi Value Added Tax Act, For field 3, an " importer " means - i a person who brings his own goods into Delhi; or ii a person on whose behalf another person brings goods into Delhi; or iii in the case of a sale occurring in the circumstances referred to in sub-section 2 of section 6 of the Central Sales Tax Act, , the person in Delhi to whom the goods are delivered 5.
The application for registration under this Act should be filed within thirty days from the date of person becoming liable for payment of tax. For field 15 , please fill the description of top five items on the basis of value of goods sold. In case of any change in these details, the dealer is required to intimate the department of the amendments within one month of the change.
Registration application should be verified and signed by the Authorized Signatory, who is: i in the case of an individual, the individual himself, and where the individual is absent from India, either the individual or some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, his guardian or any other person competent to act on his behalf; ii in the case of a Hindu Undivided Family, a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, any other adult member of such family; iii in the case of a company or local authority, the principal officer thereof; iv in the case of a firm, any partner thereof, not being a minor; v in the case of any other association, any member of the association or persons; vi in the case of a trust, the trustee or any trustee; and vii in the case of any other person, the person competent to act on his behalf.
In case of partnerships, Part B is to be filled and signed by the managing partner plus top four other partners. In case of companies, Part B is to be filled and signed by the company secretary, the managing director and 3 other directors. If required, make additional copies of the Parts and attach with application form for registration DVAT An amendment would be required each time a person changes and not when the details of an existing person change In case of Part D, it is to be filled and signed by the person whose details are given in the Part.
Every sheet filled in the Parts has to be signed by the same person authorised signatory who has signed the registration application.
DVAT-27A Intimation of deposit of Government dues - VAT - Delhi
dvat form 27a