Delhi VAT: Item-wise details in Forms Annexure-2A, 2B, DVAT-30, 31

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.3(670)/VAT/Policy/2016/343-48

CIRCULAR NO. 9 of 2016-17

Sub: Requirement of item-wise details in Forms Annexure-2A, Annexure-2B, DVAT-30 and DVAT-31

Certain amendments in the Delhi Value Added Tax Rules, 2005 have been recently made vide notification No.F.3(30)/Fin(Rev-I)/dsvi/121 dated 12/04/2016 requiring furnishing of item-wise details of sales and purchases in DVAT Returns and in Forms DVAT-30 and DVAT-31.

Since the issuance of notification, the representatives of markets as well as Sales Tax Bar Association are raising the following issues:-

1. Dealers are facing practical problems in furnishing item descriptions/item codes as the softwares being used by them do not provide for such details. Upgrading of software will require sometime.

2. Since the notification has been issued on 12/04/2016, filing of item-wise details may be made mandatory from the tax period commencing from 01/04/2016.

Therefore, in view of above, it has been decided that furnishing item-wise details in the DVAT Returns as well as in Form DVAT-30 and 31  shall be mandatorily required from the tax period commencing from 1st April, 2016. For the tax period 1st  January. 2016 to 31st March, 2016 specifying the item details shall be optional.

This issues with the approval of the Competent Authority.

(Ajay Kumar)

Joint Commissioner