CITIZEN CHARTER

2012

Department of Trade & Taxes

Govt. of NCT of Delhi
Vyapar Bhawan, I.P. Estate, New Delhi-110002
Website: www.dvat.gov.in

INDEX
CONTENTS

S.
No.

PAGE
No.

1.

Delhi Value Added Tax (DVAT) Act, 2004 Salient Features

2.

Some Basic Concepts for calculation of DVAT

3.

Registration under DVAT Act

4.

Amendment of Registration Certificate

5.

De-registration/cancellation of Registration

6.

Registration of a Casual Trader

7.

Rates of tax under DVAT Act

8.

Tax Invoice

9.

Schedule for filing returns (DVAT-16)

10. Revised Return

10

11. Refund

10

12

11

Special transactions

13. Tax Deduction at Source (TDS)

12

14. Composite Scheme

13

15

Tax Payers Service

14

16

Key Customers Services (KCS) Unit

15

17

Special Zone (SZ)

15

18

EXPORT-IMPORT Cell (EXIM Cell)

16

19

Centralized Registration Cell

16

20

Centralized Form Cell

16

21

Note on the Delhi (Right of Citizen to time bound delivery of

services Act, 2011

17

22

Grievance Redressal Mechanism

17

23

Right to Information (RTI)

18

24

E-mail ID

18

25

Telephone of Number of Senior Officers

19

26

Annexure-I- List of DVAT forms

20

OUR MOTTO: PUTTING PEOPLE FIRST

OUR MESSAGE: VALUE ADDED TAX IS YOUR MONEY FOR YOUR CITY
OUR MISSION:
A courteous, helpful and citizen-friendly attitude towards people.
Sustained efforts to improve the standards and quality of service
To seek cooperation of citizens for obedience and implementation of the laws.
OUR VISION: BHAGIDARI:
YOUR TAX MONEY CONTRIBUTES TO THE GROWTH AND
DEVELOPMENT OF DELHI, MAKING IT A WORLD CLASS CITY
WE EXPECT:
YOU PAY TAX AND INSIST ON OBTAINING INVOICE FROM THE
SELLER.
EVERY DEALER ISSUES INVOICE TO THE BUYER, COLLECTS TAX
AND PAYS IT TO THE GOVERNMENT TIMELY.
1. DELHI VALUE ADDED TAX (DVAT) ACT, 2004. Salient Features:

DVAT is a multi-stage tax on sale of goods, work contract, lease and hire
purchase in Delhi.
Delhi Value Added Tax Act, 2004 replaced four statutes: Delhi Sales Tax Act,
1975, Delhi Sales Tax on Works Contract Act, 1999, Delhi Tax on Entry of
Motor Vehicles into Local Areas Act, 1994 and Right to Use Goods Act, 2002.
MECHANISM:

Taxable Sales X Tax Rate

Tax charged on Sales
Tax paid on Purchases

Tax charged on
Sales

Output Tax

Input Tax

Net Tax (if positive)

Tax payable

(Output-Input)

Net Tax (if negative)

Tax
Refundable

All interstate transactions are governed by the Central Sales Tax (CST) Act,
1956. You can offset your CST liability against excess tax credit available under
DVAT.
2. Some basic concepts for calculation of DVAT
"Output Tax" is the tax you charge on sales.
'Input Tax' is the tax (DVAT) paid on your purchases of business inputs. Tax

payable is output tax reduced by input tax.

When you do not file a proper return within the due dates, your tax liability is

assessed by default assessment.

3. Registration under DVAT Act

3.1 Compulsory, if: Your turnover in the current year exceeds Rs. 10 lakhs (manufacturer, traders,
works contractor, hire-purchase business etc.) ; or
You make any interstate sale; or
You make interstate purchases for resale in Delhi
You can also apply voluntarily for registration even if your turnover is below
Rs. 10 lakhs.
A single registration is enough for having more than one place of business in
Delhi.
3.2 How to Register?
Apply in Form DVAT 04 for registration under DVAT Act with the prescribed
fee of Rs. 500/- and a security of Rs. 1 lakh. Fee is payable in the form of court
fee stamps. If registration under Central Sales Tax is also required, apply in
Form A also,with the fee of Rs.25/- in the form of court fee stamps.

 The security amount can be reduced by a maximum of Rs. 50,000/- if you

can provide certain documents alongwith DVAT 04. The security amount is
reduced to the extent of amount mentioned against each head allowed for
various documents is as follows: Copy of last paid electricity bill(the bill should be in the name of the
business and for the address specified as the main place of business in the
registration form) Rs. 10,000/-.
Copy of last paid telephone bill( the bill should be in the name of the
business and for the address specified as the main place of business in the
registration form) Rs. 5000/ Income Tax PAN, Rs. 10,000/ Proof of ownership of principal place of business namely sale deed/gift
deed/partition deed duly registered with the office of Sub-registrar
concerned - Rs. 30,000/ Proof of ownership of residential property by proprietor/managing partners
namely sale deed/gift deed/partition deed duly registered with the office of
Sub-registrar concerned - Rs. 20,000/- and
A notarized copy of the passport of proprietor/managing partner or
managing director-Rs. 10,000/-.
Remaining security may be in form of cash (to be deposited in notified
bank), FDR, Bank Guarantee, Post Office cash certificates, bonds,
debentures, dealers surety or mortgage of immovable property.
You are automatically registered within 15 days of submitting DVAT 04
and a Tax payer Identification Number (TIN) will be issued, to you. This
TIN will be common for both DVAT as well as CST Act.
If any discrepancy is found in your application or documents submitted
along with it, a show cause notice in the form of DVAT-05 is issued within
15 days and reply of the same has to be submitted within 15 days of issue of
such notice.
If you fail to reply to the said notice or the reply is found not to be
satisfactory, your application may be rejected and the same will be
communicated to you in the form of Rejection Order.
3.3 Rights and Duties of a Registered Dealer

To collect tax through a proper invoice and pay to us:

To claim input tax credit;
To file periodic returns; and
To prepare and maintain proper records and books of accounts.

4. For Amendment of Registration Certificate

Apply within one month in Form DVAT 07 if you:

Sell your business or any part of it;

Change your place of business, warehouse or open a new place of business or
close the business for a period of more than one month.
Change the name, style, constitution or nature of your business and firm
/company.

5. De-registration/Cancellation of Registration
Apply in Form DVAT 09 within 30 days from the day:
You cease to carry on any activity which entitled you to be registered as a
dealer under the DVAT Act;
Your firm or Association of persons is dissolved:
You cease to be liable to pay tax under the DVAT Act: or
Owner of a proprietorship business dies, leaving no successor
After cancellation/de-registration you will have to pay tax on the stock in hand
on the date of de-registration as per the DVAT Act, 2004.
6. Registration of a Casual Trader
If you make sales on an occasional basis e.g., during an exhibition or at the
Trade Fair, you would need to apply for registration as a Casual Dealer.
As a casual dealer, you need to apply for registration in Form DVAT 04 A at
least three days prior to the commencement of business activities in Delhi. You need
to register and account for DVAT regardless of the volume of your turnover. You may
be asked to deposit security in the form of bank draft as may be fixed by us which will
not exceed the estimated liability to pay tax for seven days or for a lesser period for
which you are conducting your business.
A casual trader:
Must pay tax daily on the sales made on the previous day
Must submit a DVAT tax return in Form DVAT 16 A after conclusion of total
business in Delhi.
5

 Cannot issue any tax invoice.

Will be refunded the balance amount of security, after adjusting any tax or dues
payable.
7. Rates of tax under DVAT Act
The DVAT Act prescribes the following rates of tax on different types of
goods:
a)
b)
c)
d)

1% Rate: Goods listed in the Second Schedule

5% Rate: Goods listed in the Third Schedule and the printing works contracts.
20% Rate: Goods listed in the Fourth Schedule.
12.5% Rate: Goods involved in the execution of works contracts except
printing works contract.
e) 12.5% Rate: Any goods not mentioned in the Second, Third and Fourth
Schedules or in the First Schedule (exempted goods)
(f) Rates of 0.1%, 1%, 2.5 & 3% applicable for bullion traders, drugs and
medicines traders and works contractors under composition scheme
notified for them in accordance with the conditions mentioned in these
schemes. Rate of 1% applicable to the dealers having turnover up to Rs.
50 lakhs and Rs.One crore in case of drugs & medicine dealers opting
for the composition scheme in accordance with the conditions of the
scheme.
8. Tax Invoice- an important document
A Tax Invoice is a legal document, which shows the DVAT
payable/paid for a transaction. Irrespective of the accounting
basis that you follow, you can claim a tax credit only if you
hold a valid tax invoice at the time of furnishing your return
for the tax period.
Every registered dealer must keep a copy of all tax invoices

issued by him. Every dealer must preserve all the originals tax
invoices received by him.

8.1 What should a Tax Invoice contain

the words 'Tax Invoice" in a prominent place;
name, address and TIN/registration number of the selling
dealer.
Name and address of the purchaser;
TIN/registration number of the purchaser, if he is registered;

 individual pre-printed number and date of issue of invoice, description

,quantity, volume and value of goods and tax charged; and
signature of dealer or his/her authorized representative.
8.2 Duplicate and Proforma Tax Invoices
If the buyer claims to have lost his original tax invoice, after the completion of
certain prescribed formalties you may issue him a copy clearly marked as a
'duplicate'. You may issue a computer printed invoice subject to the following:
Maintain a serialized number for all invoices, and

Retain the duplicate copy.

You may also use the format of tax invoice for issuing Proforma invoices.
However these should be clearly marked 'Proforma invoice not valid for tax
credit.'
8.3 Retail Invoice
A retail invoice is issued by registered dealer each transaction of sale exceeding
for Rs. 25/- in cases other than where a tax invoice is not issued.
8.4 A Retail Invoice should contain:
a. The words 'Retail Invoice" or "Cash Memorandum" or "Bill" in a prominent
place.
b. The name address and TIN/registration number of the selling dealer.
c. In case of interstate sales, the name , address and TIN/registration
number of the purchasing dealer and type of statutory form against
which the sale has been made.
d. An Individual pre-printed serialized number and date of issue of the
retail invoice.
e. Description, quantity, volume and value of goods sold separately and
services provided the amount of tax charged thereon indicated .
f.

The Signature of the dealer or of the representative authorized by him.

8.5 We trust you

Your return is self-assessment of your tax liability under DVAT Act, 2004.
8.6 How and where dealers should pay tax
You may pay the tax, together with any interest, penalty or any other amount
due from you in rupees through electronic mode of payment from the e-payment
portals of the following authorized banks:(i) HDFC Bank (ii) Axis Bank (iii) State Bank of India (iv) ICICI Bank (v) IDBI Bank
(vi) Punjab National Bank. (vii) Canara Bank (viii) Bank of Baroda (ix) Indian Overseas
Bank (x) Union Bank of India (xi) UCO Bank (xii) Central Bank of India(xiii)
Corporation Bank (xiv) Indian Bank (xv) Punjab & Sind Bank (xvi) Maharashtra Bank
(xvii) Dena Bank (xviii) Bank of India (xix) Kotak Mahindra Bank or any other bank
authorized by the department.
OR at a Delhi branch of Reserve Bank of India.
Such amounts may be paid by way of a tax deposit challan (Form DVAT 20).

9. Schedule for filing your return (DVAT-16)

GTO
above
Rs.10 lakhs but
below Rs.5
crores.

Quarterly

GTO above Rs.5

Crores
.

Monthly

The dealers filing quarterly returns are

required to file returns electronically within 21
days of the end of the quarter. Payment of tax
and filing of hard copy of Return on quarterly
basis within 28 days from the end of the
quarter.
The dealers filing monthly returns are required
to file returns electronically within 21 days of
the end of the month. Payment of tax and
filing of hard copy of Return on monthly basis
within 28 days from the end of the month.

The dealers are not required to submit hard copies of Annexures 2A & 2B
along with the hard copies of their returns. Only print out of receipt generated online
for filing Annexures 2A & 2B need to be attached with the hard copies of the returns.
9

10. Revised Return

Revised returns can be filed for correction of mistakes or errors in DVAT-16 with in the
year following the year of such tax period.
10.1Annual Reconciliation Statement (DVAT 51)
In additions to the periodic filing of CST Return, Reconciliation Statement in
Form DVAT-51 must also be submitted. The CST Reconciliation Statement is to be
submitted within 3 months of the end of the relevant quarter.
All statutory declaration forms such as Form C, Form E-1, Form E-II and FormF etc on which concessional rate of CST was availed, will have to be submitted along
with the Reconciliation Statement in support of such concessional rate and staring form
the year 2012-13 it is mandatory to file on line return in CD-1.
The Reconciliation Statement seeks to consolidate and reconcile all the details in
relation to the CST that were reported by the dealer.
11. Refund = Input Tax Credit (ITC) - Output Tax(OT) where ITC exceeds OT.
You may elect to:
take the refund; or
carry forward the amount to the next tax period as a tax credit.
If you choose to take the refund, we will pay the refund within one month of
your filing the return or making the claim in case of monthly return filers and within two
months in case of quarterly return filers, but for calculating the above prescribed period
of one month or two month, the time taken by the dealer for furnishing security,
information v/s 59 return v/s 26 and 27 or the central declaration form or certificate shall
be excluded, unless it is withheld for reasons which shall be intimated to you.
11.1 Manner in which a Claim of Refund is to be made
Your return in form DVAT 16 is also the claim for refund. Other claims may

be made in form DVAT 21.

A claim for refund by an embassy, consular office or other organization
referred to in the Sixth Schedule appended to the DVAT Act has to be made in
Form DVAT 23 on a quarterly basis. It should be accompanied by a Letter of
Authority.
Refund is released by a refund order in Form DVAT 22. The refund amount is
transferred electronically to your bank account that you have intimated to us.

10

Security for Refund may be asked from you for an amount not exceeding the
amount of refund to be granted by issuing a notice in Form DVAT 21A.
12. SPECIAL TRANSACTIONS
12.1Second Hand Goods
Second- hand goods are also taxable in case: If you are a registered dealer and sell second-hand goods.
If you purchase the goods from a resident seller who is not registered under
DVAT Act.
If you purchase the goods either as trading stock for resale in an unmodified
form or otherwise or as raw material for incorporation or division into trading
stock.
You have adequate proof of the amount paid for the goods;
The registered dealer dealing in second hand goods is also entitled to a tax
credit for the purpose of Section 9 of DVAT Act of the least of : the input tax borne by the resident seller when he purchased the goods;
the tax fraction of the original cost of the goods to the resident seller;
the tax fraction of the fair market value of the goods at the time of their
purchase by the registered dealer; or the tax fraction of the consideration paid
by the registered dealer for the goods.
If the amount paid for second hand goods is more than Rs.2000/-, the input tax
credit will be allowed only in the tax period when the goods are resold.
12.2 Hire purchase
The transfer of goods by hire-purchase is deemed sale and the time of sale is
when the hire purchase agreement is executed. Tax should be computed and
paid on the total price payable (including all future installments) under the hire
purchase agreement. The tax must be paid within 21 days from the end of the
tax period in which the agreement is executed.

11

12.3Lease
The transfer of the right to use any goods for any purpose ( i.e. whether or not
for a specified period for cash, deferred payment or other valuable
consideration is a 'sale' under the DVAT Act in Delhi or outside Delhi.
The amount of tax payable in respect of a lease during a tax period is the
portion of the sale price for the lease that is due and payable during the relevant
tax period.
12.4Works Contract
A works contract would include an agreement executed by you for building
construction, manufacture, processing, fabrication, erection, installation fitting
out, improvement, repair or commissioning of any movable property or
immovable property.
Tax is payable on any transfer of property in goods during the course of
execution of a works contract excluding the charges towards labour services and
other like charges subject to certain prescribed conditions.
13. Tax Deduction at Source(TDS)
Tax deduction at source @ 2% in case of registered dealers/contractors and
@4% in case of unregistered dealers/contractors from the bill amount of works
contracts executed will be made by the contractees to whom properties in goods is
transferred through a works contract. Contractor will issue a certificate in Form
DVAT 43 to the dealer/person transferring property and deposit the tax so deducted in
an authorized bank in electronic mode or in the government treasury before the expiry
of 15 days following the month in which the deduction is made.
A person required to deduct tax at source shall apply for registration in Form
DVAT 44 and obtain Tax Deduction Account Number (TAN) with in 7 days from the
date on which tax was first deducted or deductible. TAN will be issued in form DVAT
45.
Persons who have been allotted TAN are required to deposit the tax deducted
within fifteen days following the month in which deduction is made and file a TDS
return in Form DVAT 48 within a period of 28 days from the end of the Quarter in
which the tax is deducted.
Any delay in depositing of the TDS amount and failure to file TDS returns is
subjected to interest and penalties.
12

The works contractor/dealer on whose behalf the tax has been deducted at
source can claim a credit for the TDS amount in the tax period in which he is issued
the TDS certificate
14. Composition Scheme
The composition scheme is an elective option which can be exercised by

making an application in Form DVAT 01 within 30 days from the first day of
the beginning of the following year. The option may only be reversed after the
end of the year for which the option is made. The application for the reversal of
the election for this scheme is made in Form DVAT 03 within 30 days from the
first day of the beginning of the financial year.

Separate Composition Scheme are available for the dealers dealing in bullion,

medicine and works contracts.

14.1 Tax payable under composition scheme

Tax payable under the composition scheme is 1% of the turnover of sale of the
dealer. The tax applies to turnover of sales of all goods( including goods which
are exempt from tax under the DVAT Act).
Tax is payable @ 0.1% by bullion dealers opting for composition scheme.
For composition dealers dealing in medicines, the rate of tax is 1%.
The Works Contractors opting for composition scheme are required to pay tax
@ 2.5% if all the turnover is under Local Act and @ 3% if the turnover
includes inter-state transactions also.
14.2 Restrictions under Composition Scheme
you cannot purchase taxable goods from a person who is not registered under
this Act:
You will not be allowed to claim any credits for input tax paid on your
purchases.
you will not be entitled to issue tax invoices;
you will not be allowed to charge and collect tax from your customers: and
you will be required to retain tax invoices and retail invoices for all purchases.
You cannot purchase/sell goods outside Delhi at any time during the
composition scheme, except the works contractors paying tax @ 3%..
you should not be registered under the CST Act . The works contractors paying
tax @ 3% can purchase goods from outside Delhi after paying full rate of
applicable taxes and are not allowed to make central purchaser or stock transform
against central statutory forms.

13

143.Composition Schemes for contractors

S. No.

Type of contractor

Rate of Tax

Tax
Period

1.

Registered dealer engaged exclusively in work

contracts of the nature of Civil Construction and
making all the purchases and the sales during the
period for which composition is opted within
Delhi only (No turnover limit w.e.f. 30-11-2005)

2.5% of the
Quarterly
entire turnover

2.

Registered dealers engaged exclusively in work

contracts of the nature of Civil Construction and
procure goods or supply goods to any place
outside Delhi(No turnover limit w.e.f. 30-112005)

3% of the entire Quarterly

turnover on
account of work
contracts
executed in
Delhi

Composition schemes are subject to such conditions as prescribed in the particular

scheme.

15. Tax Payer Service

YOU CAN VIEW YOUR TAX PAYMENT DETAILS, STATUTORY FORMS
DETAILS, RETURN HISTOY & OTHER DETAILS ON OUR WEBSITE:

http://www.dvat.gov.in
We maintain a dynamic website. Most of the registered dealers have been
provided a unique User ID and password. Interested dealers who want to avail of the
facility of website may contact the Department through their respective wards VAT
Officers for allotting User ID and password. Subsequently the password can be
changed by the User.
By logging their User ID and password, dealers can view their:
(a) tax payment details; (b) details of the Statutory Forms issued to the dealers and
(c) dealers' particulars such as TIN/registration number, name of the dealer and the
commodity in which he is dealing.

14

Any citizen can access our website and get information about the following:(i) The Department; (ii) DVAT Act/Rules/CST Act and Rules and Circulars,
Notifications /Determination orders issued; (iii) Processes and procedures; (iv)
Cancelled Dealers Information; (v) Various Type of Forms used by the
Department; (vi) Frequently Asked Questions about DVAT; (viii) Citizen's
Charter; (viii) Tender Notice; (ix) Procedure for filing on-line return etc.
15.1 Front Office
We provide a Front Office for receiving all type of applications in the Front
Office. The Front Office is fully Computerized. All applications are accepted on the
receipt counter between 10.30 AM to 4.30 PM. It is designed to provide conducive
environment to the dealers.
The dealers/their representatives can have their technical queries answered in
the Enquiry Cell of the Front Office.
16. KEY CUSTOMERS SERVICES (KCS) UNIT
A Key Dealer Unit was established on 01-04-2005 to provide a single point
contact for large tax payers. Under the DVAT Act, this unit was renamed as Key
Customer Service Unit and the dealers who pay tax of more than Rs.50 Lakhs per
annum were brought into its fold. The unit was again re-organized in August, 2011 for
providing high quality service to the highest tax payers in each interaction, help them
understand and meet their tax obligations and for enforcement of the tax law through
fair and uniform application of the law.
17. THE SPECIAL ZONE(SZ)
The Special zone has been created to deal with the cases of major dealers who
are engaged in the activities of executing work contract and transferring the right to
use the goods in specialized manners. The 46th amendments of the Constitution, vide
insertion of Article 366(29A) thereto, empowered the states to levy and collect tax on
specified categories of deemed sales such as works contracts. The consideration for
which the work is contracted to be executed by the works contractor comprises several
elements in the nature of both goods & services and the tax is to be payable on the
value of goods used in works contract. The VAT is applicable on the material turnover
which is defined in the DVAT Act, 2004 and DVAT rules, 2005 as the amount of the
value of goods at the time of transfer excluding the amount of labour and services.

15

The applicable rate of tax in works contract is 12.5% except in the following cases:

5% on transferred in the same form in which they were purchase by the

contractor.

5% on printing contracts.
18. EXPORT- IMPORT CELL (EXIM CELL)

An Export-Import Cell (EXIM Cell) was created to foster the Export

Promotion Scheme of the Government by way of providing smooth hustle free tax
administration. The Cell supervises dealers who are 100% Exporters, having a
minimum turnover of Rs. One crore.
19. CENTRALIZED REGISTATION CELL
As a step to provide Single Window Facility, all the applications for
registration under the DVAT and CST Act are being received at the
Centralized Registration Cell situated on the First Floor of the Vyapar Bhawan.
The application for registration of casual dealers and TAN number are also
received here.
The Registration Certificates are issued by this cell and after issuing the same
are dispatched to the applicant by Registered Post.
The applications for registration as a casual dealers and for TAN are forwarded
to the respective wards for further processing.
20. CENTRALIZED FORMS CELL
All the applications for Statutory Forms under the Central Sales Tax Act are
being received at the Centralized Forms Cell situated at the First Floor of the
Vyapar Bhawan, I.P. Estate New Delhi. If the application is found in order and
after following due procedure, Statutory Forms are issued same day.
The Statutory Forms are being issued to the applicants at this Cell by hand.
The Statutory Forms can also be obtained from the respective wards on
Mondays, Wednesdays and Fridays.

16

21. Note on The Delhi (Right of Citizen to time bound delivery of Services) Act, 2011

The Delhi (Right of Citizen to time bound delivery of Services) Act has come
into force w.e.f. 15/09/2011 in the NCT of Delhi. The service of registration to the
new dealers has to be provided within 15 days of applying for registration has been
notified under the said Act, provided that all the required documents and a valid
security are submitted along with the application for registration. If any discrepancy in
the documents or security comes to the notice during scrutiny, a notice in the form of
DVAT-05 to the applicant is issued within the 15 days. The applicant has to furnish
reply within 15 days of issue of such notice.
As per the provisions of the Act any applicant who is not delivered service in
the prescribed time period shall be entitled to seek penalty at the rate of Rs.10/- per
day subject to maximum of Rs.200/- from the Competent Officer and this will be paid
to the citizen at the time of delivery of service. The Competent Officer after payment
of compensatory cost shall make proper inquiry and fix the responsibility for the delay
caused in the manner prescribed. The penalty paid to the citizen shall be recovered
from the official/officer found to be responsible for the delay caused. The
officer/official who is found to be responsible for the delay can appeal to the Appellate
Authority against the orders of the Competent Officer.
Additional Commissioner-IV has been designated as the Competent Officer
and Special Commissioner-III has been designated as the Appellate Authority under
the Act.
22. GRIEVANCE REDRESSAL MECHANISM
The concerned Value Added Tax Officer, the Zonal Joint/Additional
Commissioner, Special Commissioner can be contacted in person or over telephone.
The complaints of bribe/illegal gratification may be brought to the notice of the
Additional Commissioner (Vigilance) of the Department located on the 10th floor of
the Vyapar Bhawan.

17

23. RIGHT TO INFORMATION (RTI)

Under the provision of Right to Information Act, 2005, the ward/branch
incharges have been designated as Public Information Officers (PIOs). Besides the
above, a separate RTI Cell situated at Room No. 311 at 3rd Floor of Vyapar Bhawan is
functioning to co-ordinate the issues related to RTI pertaining to this department. The
following officers have been designated to act as Public Information Officers in
respect of jurisdiction as indicated in column III below:S. No.

Designation of the PIO

(I)

(II)

Jurisdiction
(III)
Concerned wards/branch where they are working
as
ward/branch incharge

VATOs/AVATOs

AVATO (HQ), Enforcement-I

Enforcement-I

A.O. (Accounts)

Accounts Branch

Registrar

MAT

DR s of Spl. Commissioners/Addl. All matters relating to appeals/revisions/objections

Commissioners/Jt.Commissioners as per jurisdiction of concerned Spl.
Commissioners/Addl.
Commissioners/Jt.Commissioners

VATO (Co-Ordination) has been designated as Nodal Officer in respect of CoOrdination branch for providing consolidated information pertaining to RTI on behalf
of this department.
The applicant can directly approach the concerned PIOs if the issue pertains to
a particular ward/branch/Personal Branch of Spl. Commissioners, Addl.
Commissioners & Jt.Commissioners.
If the Applicant is not satisfied with the reply of PIO concerned,he/she may file his/her First
Appeal in the office of First Appeallate Authority. Presently Sh. S.R. Kataria, Special
Commissioner has been designated as First Appeallate Authority and his official address is
as under:
Room No. 304, 3rd Floor, Vyapar Bhawan, Department of Trade & Taxes, GNCT of
Delhi, I.P. Estate, New Delhi-110002.
24. E-MAIL ID
You can contact the department at our e-mail ID: ctt.delhi@nic.in
18

25. THE TELEPHONE NUMBERS OF SENIOR OFFICERS:S.No

.

Designation

Location

Telephone
Nos.

Commissioner

3rd Floor

23319568,
23319691
23319474(FAX)

Spl. Commissioner-I

3rd Floor

23318486

Spl. Commissioner-II

3rd Floor

Spl. Commissioner-III

3rd Floor

23318561

Addl. Commissioner-CRC/CFC/L&J 5th Floor

23318404

Addl. Commissioner-Zone- 1

3rd Floor

23318845

Addl. Commissioner-Zone- II

3rd Floor

Addl. Commissioner, Zone-IV & IX

3rd Floor

23352402

Addl. Commissioner, Zone-V

3rd Floor

23305434

10

Addl. Commissioner, Zone-VI

4th Floor

23324338

11

Addl. Commissioner,
Vigilance/Zone-VII

10th Floor

23318021

12

Addl. Commissioner, Zone-X

3rd Floor

23317692

13

Addl. Commissioner, Spl. Zone/E-II

8th Floor

23311496

14

Joint. Commissioner, E-I/HR

12th Floor

23324520

15

Joint. Commissioner-KCS/EXIM

7th Floor

23318602

16

Joint. Commissioner-Zone-III

11th Floor

23318476

17

Joint. Commissioner-Zone-VIII

9th Floor

23318479

18

Dy. Director (R&S)

8th Floor

23311496

19

26.
DVAT 01

ANNEXURE-I
LIST OF DVAT FORMS
Application for opting for Composition scheme by a dealer registered under
Delhi Value Added Tax Act, 2004.

DVAT 02

Application for opting for Composition scheme by a dealer registered during

transition.

DVAT 03

Application for withdrawing from Composition scheme.

DVAT03A Intimation for opting out from Composition scheme during the financial year
DVAT 04

Application for Registration as a Dealer.

DVAT 04A Application for Registration as a casual trader

DVAT 05

Notice Proposing Rejection of Registration Application

DVAT-06

Certificate of Registration as a Dealer.

DVAT 06A Certificate of Registration for a casual dealer

DVAT 07

Application for Amendment in Registration

DVAT 08

Amendment of Existing Registration

DVAT 09

Application of Cancellation of Registration

DVAT 10

Show Cause Notice for Cancellation of Registration

DVAT 11

Cancellation of Registration

DVAT 12

Form for furnishing Security

DVAT 13

Application of return, release or discharge of security

DVAT 14

Notice for Forfeiture and Insufficiency of Security

DVAT 15

Order of Forfeiture of Security.

DVAT 16

Dealer's Value Added Tax Return and Revised Return

DVAT 16A Value Added Tax Return for casual dealers

DVAT 17

Composition Tax Return and Revised Return

DVAT 18

Statement for Tax paid stock in hand on April 01' 2005

DVAT 18A Statement of stock in hand as on April 01, 2005 (which has not suffered tax
earlier)
DVAT 19

Statement of Trading stock and Raw Material as on the date of registration.

DVAT 20

Challan for Delhi Value Added Tax

DVAT 21

Refund Claim Form.

DVAT 21A Notice for furnish security for granting refund

DVAT 22

Refund order

DVAT 22A Notice for withholding refund/ furnishing security under section 39
DVAT 23

Refund Form for Embassies, International and Public Organisations and

staff

DVAT 24

Notice of Assessment

DVAT 24A Notice of Assessment of Penalty

DVAT 24B Notice under section 74A(2)
DVAT 25

Form of Recovery Certificate.

DVAT 25A Certificate to be served upon the certificate- debtor under section 43(6)
DVAT 26

Continuation of Recovery Proceedings

DVAT 27

Notice for special mode of recovery

DVAT 27A Intimation of Deposit of Government dues

DVAT 28

Summons to appear in person/ or to produce documents

DVAT 29

Notice for redeeming goods

DVAT 30

Purchases Register

DVAT 31

Sales Register

DVAT 32

Goods Transport Receipt record

DVAT 33

Delivery Note

DVAT 34

Export Declaration

DVAT 35

Import Declaration

DVAT 35A Transit Slip

DVAT 35B Account of Declaration Form DVAT 34/ DVAT 35
DVAT 36

Undertaking cum Indemnity by Purchasing Dealer

DVAT 37

Notice for audit of Business Affairs

DVAT 38

Objection Form.

DVAT 38A Memorandum of appeal

DVAT 38B Application for rectification under section 74B

DVAT 38C Application for review under section 74B

DVAT 39 Application for condonation of delay

DVAT 40 Decision of the

Commissioner in respect of an
objection DVAT 41 Notice of
delay to the Authority deciding the
Objection DVAT 42 Application
for determination of a Specific
Question DVAT 43 Certificate of
Deduction of Tax at Source
DVAT 44 Application for allotment of Tax
Deduction Account Number (TAN) DVAT 45
Tax Deduction Account Number Certificate
DVAT 46 Application for
obtaining Form DVAT 34 or
DVAT 35 DVAT 47 Receipt of
Security deposited.
DVAT 48 Form of Annual Return by the Contractee
DVAT 49 Certificate for Enrolment
as Value Added Tax Practitioner.
DVAT 50 Grant of Authority by the
Commissioner
DVAT 51 Annual Return Statement of Exports/
Inter State Sales / Branch Transfer DVAT 52
Declaration of Permanent Account Number
DVAT 53 Statement of partly extended Works
Contracts as on 31st March,2005
DVAT 54 Details of partly extended contracts as on
31st March, 2005 which have been
executed during the tax period ending
DVAT 55 Intimation for change of tax period

DISCLAIMER : The information given in this

Charter is to facilitate awareness and information
about the Department of Trade & Taxes. The legal
provisions are already mentioned in the Delhi Value

Added Tax Act 2004, the Central Sales Tax Act

1956 and the Rules framed thereunder. The
information in the Charter will be updated from
time to time and suggestions if, any, are welcome.
*****

22