We efficiently handle the VAT compliances regarding the filing of returns, assessments and appeals for Delhi VAT.
Value Added Tax or VAT is a form of consumption tax; the seller is required to pay the tax on the value added to a product, material or service.
The basic characteristics of VAT are same but the rules and regulations vary state wise as VAT is a state tax i.e. levied by the state government.
Mandatory registration under Delhi VAT:
- Dealers who are involved in transfer of goods between branches located in different states.
- Dealers who make inter-state purchases or sales.
- Dealers whose turnover exceeds Rs. 10 Lakhs in the preceding financial year.
Documents Required for Registration in most of the states:
- Copy of PAN Card of the Company / partnership / proprietorship
- Proof of address (any one of the following) of the premise for which registration is sought
- Self- owned Property – any document like Annual Property tax payment return/receipt showing name of applicant, OR Copy of sale deed etc. along with Utility Bill, OR
- Rented Property – Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society along with Utility Bill, OR
- Any other case – NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be(Utility Bill or Registry Copy).
- MOA and AOA along with Certificate of Incorporation / partnership deed.
- Email ID and Phone No of Authorized Person
- List Of all Directors of the company (on Company Letter Head) along With ID (Pan Card) and Address Proof ( DL, Passport, Bank Statement not later than Six Months)
- ROC Form 32/ DIR-12 if any change in Directorship of the company
- Registration certificate of VAT and CST of other states
- Cancelled cheque
Forms under Delhi VAT
Forms |
Description |
DVAT 06 |
Certificate of registration |
DVAT 16 |
Periodic Return |
DVAT 17 |
Periodic Return of a Contractor |
DVAT 20 |
Challan for payment of tax |
Due dates for payment of Delhi VAT:
- Monthly Payment
- 21st of next month after the end of one month
Due dates for filing of Return
- Quarterly Return
- 30th of next month after the end of the quarter