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Delhi Value Added Tax – Registration and Filing

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

 

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