Sales Tax/VAT
Registration under DVAT
Requirement of Registration

If Turnover within Delhi exceeds Rs.20 Lakhs Or Voluntary Registration

Applicable Form for Registration
DVAT-04
Time Period of Submitting the required form
Within a period of 30 days from the date of his becoming liable to pay tax under the Act.
Consequences of not submitting the Form
Rs. 1,000/- per day from the day immediately following the expiry of the said period until the person makes an application for registration in the prescribed form.(Max. is Rs.1,00,000/-)
Certificate of Registration issued in Form
DVAT-06

If any interstate sale is made.

Applicable Form for Registration
DVAT-04
Time Period of Submitting the required form
within a period of 30 days from the date of his becoming liable to pay tax under the Act
Consequences of not submitting the Form
Rs. 1,000/- per day from the day immediately following the expiry of the said period until the person makes an application for registration in the prescribed form.(Max is Rs.1,00,000/-)
Certificate of Registration issued in Form
DVAT-06

If any interstate purchases for resale in Delhi is made

Applicable Form for Registration
DVAT-04
Time Period of Submitting the required form
within a period of 30 days from the date of his becoming liable to pay tax under the Act
Consequences of not submitting the Form
Rs. 1,000/- per day from the day immediately following the expiry of the said period until the person makes an application for registration in the prescribed form. (Max is Rs.1,00,000/-)
Certificate of Registration issued in Form
DVAT-06

Casual Trader

Applicable Form for Registration
DVAT-04
Time Period of Submitting the required form
At least three days before commencing business in Delhi
Consequences of not submitting the Form
Rs. 5,000/- per day from the day immediately following the expiry of the due date until the person makes an application for registration. Max is Rs. 1,00,000/-.
Certificate of Registration issued in Form
DVAT-06A
*Turnover shall not include amount from-

(A) Sales of capital assets

(B) Sales made in the course of winding up the dealer’s activities

(C) Sales made as part of the permanent diminution of the dealer’s activities

"Casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration.

Fees:- Prescribed fee of Rs. 1,000/- and a security of Rs. 1 lakh. 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 along with DVAT 04.

Composition Scheme:- If any dealer is having turnover UPTO Rs. 50 LAKHS, he may apply for Composition Scheme. The composition scheme is an elective option. If the turnover of a dealer who elects to pay tax under this section exceeds fifty lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette, he shall be liable to pay tax under section 3 of this Act on and from the day his taxable turnover exceeds fifty lakh rupees or such other amount as may be specified by the Government by notification in the official Gazette and shall be entitled to claim credit of the input tax paid under this Act on trading stock, raw material and packaging material held by him in Delhi on such day.

Registration for Composition Scheme
Requirement of Registration

Opting for a Composition Scheme by a normal trader

Applicable Form for Registration
DVAT-01
Time Period of Submitting the required form.
Within 30 days from the first day of the beginning of the following year i.e. by 30th April.

Opting for a Composition Scheme by bullion traders

Applicable Form for Registration
BU-01
Time Period of Submitting the required form.
Within a period of thirty days from the first day of the year for which composition is opted.

Opting for a Composition Scheme by an eligible Drugs and Medicine dealer

Applicable Form for Registration
DM-01
Time Period of Submitting the required form.
Within a period of thirty days from the first day of the year with effect from which composition is opted.

Opting for a Composition Scheme by an eligible works contractor

Applicable Form for Registration
WC-01
Time Period of Submitting the required form.
Within a period of thirty days from the first day of the year with effect from which composition is opted.

Withdrawn of Composition Scheme by bullion traders

Applicable Form for Registration
BU-02
Time Period of Submitting the required form.
Within a period of thirty days from the first day of the said following year.

Withdrawn of Composition Scheme by a drugs and medicine dealer

Applicable Form for Registration
DM-02
Time Period of Submitting the required form.
Within thirty days from the end of the year for which assessee opted to pay tax under this scheme.

Withdrawn of Composition Scheme by an eligible works contractor

Applicable Form for Registration
WC-02
Time Period of Submitting the required form.
Within thirty days from the end of the financial year.
*The above Forms (other than DVAT-01) shall be applied along with the Registration application in DVAT 04.
Documents required for Registration

For Proprietor

PAN card of Applicant
Address Proof of Applicant (Voter ID, Passport, Driving License)
Aadhar Card of Applicant ( Mandatory)
Bank Account authentication Details (Cancelled Cheque)
Registered Office Address Proof Electricity Bill along with Rent Agreement plus NOC (if Rented), Ownership proof (if Owned)
Four photographs of Applicant
Rubber Stamp

For One Person Co.(OPC)-

Pan of Company
MOA/AOA and Certificate of Incorporation of Company
Board Resolution Authorizing director to apply for Sales Tax Registration
PAN of Applicant and Nominee directors
Address Proof of applicant and nominee directors(Voter ID, Passport, Driving License)
Aadhar Card of Applicant Director ( Mandatory)
Bank Account authentication Details (Cancelled Cheque)

For Private Limited Co.

Pan of Company
MOA/AOA and Certificate of Incorporation of Company
Board Resolution Authorizing director to apply for Sales Tax Registration
PAN of all directors
Address Proof of all directors(Voter ID, Passport, Driving License)
Bank Account authentication Details (Cancelled Cheque)
Registered Office Address Proof Electricity bill along with Rent
Agreement plus NOC (If Rented) Ownership proof (If Owned)
Aadhar Card of atleast 1 Director ( Mandatory)
Four photographs of all Directors
Rubber Stamp of Company

For Public Limited Co.

Pan of Company
MOA/AOA and Certificate of Incorporation of Company
Board Resolution Authorizing director to apply for Sales Tax Registration
PAN of all directors
Address Proof of all directors(Voter ID, Passport, Driving License)
Aadhar Card of Applicant Director ( Mandatory)
Bank Account authentication Details (Cancelled Cheque)
Registered Office Address Proof Electricity bill along with Rent Agreement plus NOC (If Rented) Ownership proof (If Owned)
Four photographs of all Directors
Rubber Stamp of Company
Pan of Company

For Partnership Firm/ LLP

Pan of Partnership Firm/ LLP
Partnership/ LLP Deed
PAN of all Partners
Address Proof of all Partners (Voter ID, Passport, Driving License)
Aadhar Card of all Partners ( Mandatory)
Bank Account authentication Details (Cancelled Cheque)
Registered Office Address Proof Electricity bill along with Rent Agreement plus NOC (If Rented) Ownership proof (If Owned)
Four photographs of all Partners
Rubber Stamp of Firm/ LLP

For Trust/ Society/ Section-8 Company

Pan of Trust / Society / Section 8 Company
Bye laws / Moa of Organization
Board Resolution Authorizing person to apply for Sales Tax Registration
PAN of all Members
Address Proof of all Members(Voter ID, Passport, Driving License)
Aadhar Card of Applicant ( Mandatory)
Bank Account authentication Details (Cancelled Cheque)
Registered Office Address Proof Electricity bill along with Rent Agreement plus NOC (If Rented) Ownership proof (If Owned)
Four photographs of all Members
Rubber Stamp of Company
Amendment/ Cancellation of Registration
Particulars

Application for Amendment in Particulars subsequent to Registration

Applicable Form
DVAT 07
Time Period of Submitting the required form
within one month of such change
Consequences of not submitting the Form.
Rs. 200/- per day subject to a maximum of Rs. 10,000/-.

Amendment of existing registration

Applicable Form
DVAT 08
Time Period of Submitting the required form
within one month of such change
Consequences of not submitting the Form.
Rs. 500/- per day subject to a maximum of Rs. 10,000/-.

Application for Cancellation of Registration

Applicable Form
DVAT 09
Time Period of Submitting the required form
Within thirty days of the cessation of the business or entity.
Consequences of not submitting the Form.
Penalty of Rs. 200/- per day but maximum of Rs. 25,000/-

Show Cause Notice for Cancellation of Registration

Applicable Form
DVAT 10
Time Period of Submitting the required form
As per the Department
Consequences of not submitting the Form.
No Data

Cancellation of Registration

Applicable Form
DVAT 11
Time Period of Submitting the required form
Effective from the date specified in the notice.
Consequences of not submitting the Form.
No Data

Application For Withdrawal From Composition Scheme(Voluntary withdrawal)

Applicable Form
DVAT 03
Time Period of Submitting the required form
Within 30 days from the first day of the beginning of the financial year.
Consequences of not submitting the Form.
No Data

Intimation of Withdrawal from Composition Scheme during the year if taxable turnover exceeds fifty lakh rupees.

Applicable Form
DVAT 03A
Time Period of Submitting the required form
Within seven days of his becoming liable to pay tax.
Consequences of not submitting the Form.
Not Specified
If registration is cancelled, then Certificate of Registration should be surrendered within seven days of the date of communication to him of the CST COMPLIANCEScancellation. If not surrendered, then the assessee is liable to a penalty of Rs. 1,000/- per day but maximum of Rs. 25,000/-.
Return / Payment of tax under DVAT
Return/ Payment

Delhi Value Added Tax Return

Form
DVAT-16
Time Period of Submitting the required form
On or before the 25th day after the end of the quarter.
Consequences of not submitting the Form.
Rs.200/- per day from the day immediately following the due date until the failure is rectified: But maximum is Rs.50,000/-.

Return to be furnished by a Casual Trader

Form
DVAT-16A
Time Period of Submitting the required form
On or before the 25th day after the end of the quarter.
Consequences of not submitting the Form.
Rs. 1,000/- per day from the day immediately following the due date until the failure is rectified. Max. is Rs. 25,000/-.

Return to be furnished by a person opting by a Composition Scheme

Form
DVAT-17
Time Period of Submitting the required form
On or before the 25th day after the end of the quarter.
Consequences of not submitting the Form.
Rs.200/- per day from the day immediately following the due date until the failure is rectified: But maximum is Rs.50,000/-.

Payment of Vat

Form
DVAT-20 (Challan)
Time Period of Submitting the required form
On or before the 21st day of the subsequent month.
Consequences of not submitting the Form.
Interest @15% p.a. calculated on day basis.

A claim for refund of tax, penalty or interest paid in excess of the amount due under the Act (except claimed in the return) shall be made in Form DVAT-21, stating fully and in detail the grounds upon which the claim is being made. When the Commissioner is satisfied that a refund is admissible, he shall determine the amount of the refund due and record an order in Form DVAT-22 sanctioning the refund and recording the calculation used in determining the amount of refund ordered (including adjustment of any other amount due).


Records to be carried by a person in charge of a goods vehicle
The owner, driver or person in charge of the goods vehicle shall carry the Transport Receipt in Form DVAT-32, sale invoice or delivery note in Form DVAT- 33, and, as the case may be, export declaration in Form DVAT-34, import declaration in Form DVAT-35 or transit slip in Form DVAT 35A. Where goods are being carried by a transporter without the documents or without proper and genuine documents or without being properly accounted for in the documents referred above, the transporter shall be liable to a penalty equal to [twenty] paisa in a rupee for the value of such goods. Account of the usage of Forms DVAT 34 and DVAT 35 shall be maintained by the user dealer in Form DVAT 35B which shall be open for inspection by the Commissioner and shall be filed with the Commissioner every quarter or with every new application for obtaining Form DVAT 34 and DVAT 35, whichever is earlier.

Appeal/ Rectification/ Review under DVAT
Application

Rectification application for any mistake apparent from record.

Applicable Form
DVAT 38B
Time Period of Submitting the required Form
Within 4 years from the end of the year in which order sought to be rectified was passed.

Application for review of an assessment or reassessment or order.

Applicable Form
DVAT 38C
Time Period of Submitting the required Form
Within thirty days from the date of such assessment or reassessment or order.

Appeal before Appellate Tribunal.

Applicable Form
DVAT 38A
Time Period of Submitting the required Form
Within two months from the date of service of the decision appealed against.

TDS/ WCT under DVAT
Any person, not being an individual or a Hindu undivided family, who is responsible for making payment to any dealer (referred to as "the contractor") for discharge of any liability on account of valuable consideration payable for the transfer of property in goods ("whether as goods or in some other form) in pursuance of a works contract, for value exceeding Rs.20,000/- shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by any other mode, whichever is earlier, deduct tax thereon at the rate of 4%.

Applicability

Payment of TDS(WCT)

Applicable Form
DVAT-20
Time Period of Submitting the required form
Before the expiry of fifteen days following the month in which deduction of WCT is made.
Consequences of not submitting the Form
Penalty of twice the amount deductible if TDS is not deducted, or if deducted, but not deposited.

Certificate for Deduction of TDS

Applicable Form
DVAT-43
Time Period of Submitting the required form
Within 7 days from the date of deposit of WCT.
Consequences of not submitting the Form
Rs. 100/- per day from the day of making payment to the contractor or discharge until the failure is rectified. Max penalty is Rs. 20,000/-.

Application for allotment of Tax Deduction Account Number (TAN)

Applicable Form
DVAT 44
Time Period of Submitting the required form
Within seven days from the date on which the tax was deducted or deductible (TAN will be issued in DVAT 45).
Consequences of not submitting the Form
Rs. 200/- per day from the day on which requirement arose until the failure is rectified. But Max. is Rs. 20,000/-.

Quarterly Return

Applicable Form
DVAT 48
Time Period of Submitting the required form
Within a period of twenty eight days from the end of the quarter
Consequences of not submitting the Form
Not Specified.
Other Forms
Applicability

Movement of goods from Delhi to places outside Delhi.

Applicable Form
DS-1
Time Period of Submitting the required form
Before the actual movement of goods occur from Delhi to all places outside the territory of Delhi.
Consequences of not submitting the Form
No Data
CST COMPLIANCES [ Registration under CST ]
Requirement of Registration

To register under CST (Any dealer who effects inter-state sale).

Applicable Form
Form -A
Time Period of Submitting the required form
Within 30 days from the day when he becomes liable to pay tax.
Consequences of not submitting the Form
Simple imprisonment which may extend to six months, or with fine or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.
Certificate of Reg. issued in form
Form- B
Other Forms Under CST
Requirement of form

Declaration by purchasing registered dealer to obtain goods at concessional rate (2%)

Applicable Form
Form -C
Time Period of Submitting the required form
Within a period of 3 months, starting immediate after expiry of the period to which transactions entered on the form relates.
Other Procedural Aspects
The selling dealer presents original copy before its assessing authority for claiming exemption from or reduction in the rate of tax.

When goods are dispatched to branch in another state.

Applicable Form
Form-F
Time Period of Submitting the required form
To be obtained on monthly basis, but to be submitted to authorities quarterly.
Other Procedural Aspects
Dealers who dispatch material will collect Form F from the branch where goods have been delivered & will submit the same to the department

To furnish Indemnity Bond

Applicable Form
Form-G
Time Period of Submitting the required form
Whenever required.
Other Procedural Aspects
If C form is lost, then indemnity bond in Form G is to be given and then duplicate C form can be issued.

Penultimate sale to an exporter.

Applicable Form
Form-H
Time Period of Submitting the required form
Up to the time of assessment by first assessing authority.
Other Procedural Aspects
Exporter issues Form H to the selling dealer. It does not apply where purchased and exported goods are different.

Inter-state sale, made to SEZ dealer registered under the CST Act, 1956

Applicable Form
Form-I
Time Period of Submitting the required form
Not specified in rules (but should be submitted before assessment).
Other Procedural Aspects
Inter-state sale made to SEZ Dealer which it use in authorized operations in the unit (in SEZ) is exempt from payment of the CST if the selling dealer furnishes Form I to its assessing authority after obtaining it from the SEZ dealer.

Certificate issued by foreign diplomatic mission or UN in the case of sale to diplomats.

Applicable Form
Form-J
Time Period of Submitting the required form
Up to the time of assessment by first assessing authority
Other Procedural Aspects
For granting exemption from tax on inter-state sales of any goods made to any official, personnel, consular or diplomatic agent of
  • any foreign diplomatic mission or consulate in India
  • the United Nations or any other similar international body