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DUE Date Under Delhi Vat Act

Monthly Due Dates
S.No. Date Particulars
1. 12th Banquets Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Grounds etc.
where food and/or liquor items are to be supplied/ provided and cost of booking
exceeds rupees one lakh per function, shall furnish details of functions/programmes in
form BE-2 for Second Fortnight of existing month. Any change in booking, cancellation of
booking etc. will be intimated by filing revise return within a week of such cancellation or
change.
2. 15th TDS pertaining to previous month under DVAT Act is to be deposited.
3. 21st Payment of VAT & CST pertaining to previous month.
4. 22nd Issue TDS certificate in Form DVAT-43 electornically pertains to deduction made in
previous month.
5. 27th Banquets Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Grounds etc.
where food and/or liquor items are to be supplied/ provided and cost of booking exceeds
rupees one lakh per function, shall furnish details of functions/programmes in form BE-2
for First Fortnight of next month. Any change in booking, cancellation of booking etc.will
be intimated by filing revise return within a week of such cancellation or change.
Quarterly Due Dates after end of each quarter.
Quarters ending on 30th June, 30th September, 31st December and 31st March
S.No. Date Particulars
1. 25th File DVAT/CST Return online.
2. 28th Furnish Hard of DVAT/CST Return in form DVAT-56 duly signed. Digital Signature
option has been started. If DVAT/CST Return is digitally signed then no need to furnish
hard copy.
3. 28th Furnish TDS return under DVAT Act online in form DVAT-48.
4. 28th Furnish return in form Bank-1 by all schedule Banks having branches in Delhi whether
registered or not registered under DVAT Act, in regard of silver, gold, vehicles etc..
5. 28th Furnish Application for refund in form DVAT-23 online. It is applicable to organizations
whose names are appearing in Sixth Schedule. Please also note Embassies, High
Commissions, International Organizations on behalf of itself and every qualified person
attached to such organization may submit application within three months from the end
of the relevant quarter.
Yearly Due Dates & Required Compliances
1. 30th April Application to be filed for opting Composition Scheme. Form DVAT-01 for Dealers other
than dealers stated above. Form WC-01 for Works Contract Dealers. Form DM-01 for
Drugs & Medicines Dealers. Form BU-01 for Bullion Dealers.
2. 30th April Application to be filed for withdrawal from Composition Scheme. Form DVAT-03 for
Dealers other than dealers stated above. Form WC-02 for Works Contract Dealer. Form
DM-02 for Drugs & Medicines Dealers. Form BU-02 for Bullion Dealers.
3. 30th September Form 9 :- Form 9 is a Reconciliation Return relating to submission of detail of CST
Forms received, missing, tax due against missing forms and payment made detail etc..
The Dealer can be asked by the Commissioner to furnish forms any time during the
period of seven years from the end of the year to which the forms relate. In this Form the
Dealer is to be filled four years detail. For example on 30-09-2014 the details of the
2013-14, 2012-13, 2011-12 and 2010-11 will be filled in the form.
Misc. Due Dates & Required Compliances
1. In case of Mandatory Registration – Rule 12 (1) Within a period of thirty days from the date of his becoming liable to pay tax
under the Act.
2. An application for cancellation of registration – Rule 16 (1) Within 30 days of the date of closure
of business or cancellation for any
other reason.
3. Amendment Application in form DVAT-07 for any change in
registration.
Within One Month of any change.
4. T-2 Forms without or with GR details. Notification dt.28-02-2014. Must have been filled in before
reaching goods in Delhi.
5. T-2 updation in case original T-2 was without GR details or details
submitted through Mobile.
Within 24 hours of receipt of the
goods. The Delhi dealer shall not
dispose of/sell/dispatch such goods
till the entire T-2 details are
submitted online.
6. If Objection filed u/s 74 (1) with First Appellate Authority – Sec.74
(4)
Within Two Months of the date of
service
If Objection filed u/s 74 (2) with First Appellate Authority – Sec. 74
(4)
No sooner than six months and no
later than eight months after the
written request was served by the
person.
7. Appeal to the Tribunal – Sec. 74 (2) Within Two Months from the date of
service of decision appealed against
8. Appeal to the High Court – Sec.81 (2) (a) Within Sixty Days from the date on
which the order appealed against is
received by the Commissioner or
served upon the other party.
9. Revision under section 74A by the Commissioner – Sec.74 (1)(b) No order shall be passed after the
expiry of four years from the end of
the year in which the order passed by subordinate officer has been served
on the dealer.
10. If the matter pending before the Objection Hearing Authority or the
Tribunal, the Commissioner may report the said Authority –
Sec.74(1)(c )
Within five years of the end of the
year in which the order passed by
subordinate officer has been served
on the dealer.
11. Rectification Application u/s 74B(1) in form DVAT 38B At any time within four years from the
end of the year in which any order
passed by him has been served.
12. Review Application u/s 74B(5) in form DVAT 38C – Rule 38B (3) Within thirty days from the date of
order.