Notification Relating to Dvat Rules (Second Amendment)

Some amendments have been made in the Delhi VAT Rules, which may be called as Delhi VAT (Second Amendment) Rules, 2013 vide N/N.F.3(4)/Fin.(Rev.I)/2013-14/DSVI-519 dated 09-07-2013.

Brief Highlights of the notification are as follows:

1. Amendments in Rule 4A for determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding as follows:

		Old Provisions	New Provisions
(a)	Where the composite charges include the charges for breakfast.	Five per cent of the composite charges.	Ten per cent of the composite charges.
(b)	Where the composite charges include the charges for lunch	Ten per cent of the composite charges.	Ten per cent of the composite charges.
(c)	Where the composite charges include the charges for dinner.	Fifteen per cent of the composite charges.	Twenty per cent of the composite charges.
(d)	Where the composite charges include the charges for breakfast and lunch	Fifteen per cent of the composite charges.	Twenty per cent of the composite charges.
(e)	Where the composite charges include the charges for breakfast and dinner.	Twenty per cent of the composite charges.	Twenty Five per cent of the composite charges.
(f)	Where the composite charges include the charges for lunch and dinner.	Twenty per cent of the composite charges.	Twenty Five per cent of the composite charges.
(g)	Where the composite charges include the charges for breakfast, lunch and dinner.	Thirty per cent of the composite charges.	Thirty Five per cent of the composite charges.

2. Insertion of Form DVAT-45A for making application of cancellation/amendment in particulars of TAN 
3. Amendments in Form DVAT-16 such as
• Requirement to provide Commodity-wise turnover and tax contribution details
• Separate fields for sale/purchase of petrol/diesel by oil marketing companies
• Separate fields for sale/purchase within Delhi against Form-H
• Requirement to furnish Adjustments to Output/Input Tax tax-rate wise
• Addition of Annexure-1A (for works contract dealers), Annexure-1B (for right to use dealers), Annexure-1C (for dealers making sale against Form-H), Annexure-2E (for refund claims)
4. Amendments in Form DVAT-48 (TDS Quarterly Return) requiring the contractee to furnish contract's details
5. Insertion of Form DVAT-56 for acknowledgement receipt for DVAT-16/DVAT-17 or CST Return

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