Delhi Value Added Tax Act, 2004 Delhi Value Added Tax Act, 2004 Delhi Value Added Tax Act, 2004
 
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Delhi Value Added Tax Act, 2004

 

Sections

Delhi Value Added Tax Act, 2004

 

Preamble

   
  CHAPTER I: PRELIMINARY
1.

Short title, extent and commencement

2.

Definitions

   
  CHAPTER II: IMPOSITION OF TAX
3.

Imposition of tax

4.

Rates of tax

5.

Taxable turnover

6.

Sale exempt from tax

7.

Certain sales not liable to tax

8.

Adjustments to tax

9.

Tax credit

10.

Adjustment to tax credit

11.

Net tax

11A.

Tax on goods supplied by contractee

12.

Time at which turnover, turnover of purchases and adjustments arise

   
  CHAPTER III: SPECIAL REGIMES
13.

Priority

14.

Treatment of stock brought forward during transition

15.

Second-hand goods

16.

Composition scheme for specified dealers

16A.

CSpecial provisions relating to casual traders

17.

Transactions between related parties

   
  CHAPTER IV: REGISTRATION AND SECURITY
18.

Mandatory and voluntary registration

19.

Registration

20.

Effect of registration

21.

Amendment of registration

22.

Cancellation of registration

23.

Effect of de-registration

24.

Registration during transition

25.

Security from certain classes of dealers and other persons

   
  CHAPTER V: RETURNS
26.

Periodical payment of tax and furnishing of returns

27.

Power to require other returns

28.

Correction of deficiencies

29.

Signing returns

   
  CHAPTER VI: ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS
30.

Assessment of tax, interest or penalty

31.

Self assessment

32.

Default assessment of tax payable

33.

Assessment of penalty

34.

Limitation on assessment and re-assessment

35.

Collection of assessed tax and penalties

36.

Manner of payment of tax, penalties and interest

36A.

Tax deducted at source

37.

Order of application of payments

38.

Refunds

39.

Power to withhold refund in certain cases

40.

Collection of tax only by registered dealers

40A.

Agreement to defeat the intention and application of this Act to be void

41.

Refund of tax for embassies, officials, international and public organizations

42.

Interest

   
  CHAPTER VII: RECOVERY OF TAX, INTEREST AND PENALTIES
43.

Recovery of tax

44.

Application of the Delhi Land Reforms Act, 1954 for purposes of recovery

45.

Continuation of certain recovery proceedings

46.

Special mode of recovery

46A.

Provisional attachment to protect revenue in certain cases

47.

Transfer of assets during pendency of proceedings void

47A.

Liability under this Act to be the first charge

   
  CHAPTER VIII: ACCOUNTS AND RECORDS
48.

Records and accounts

49.

Accounts to be audited in certain cases

50.

Tax invoices

51.

Credit and debit notes

   
  CHAPTER IX: LIABILITY IN SPECIAL CASES
52.

Liability in case of transfer of business

53.

Liability in case of company in liquidation

54.

Liability of partners of firm to pay tax

55. Liability of guardians, trustees etc.
56.

Liability of Court of Wards, etc.

57.

Liability in other cases

   
  CHAPTER X: AUDIT, INVESTIGATION AND ENFORCEMENT
58.

Audit

58A.

Special Audit

59.

Inspection of records

60.

Power to enter premises and seize records and goods

61.

Power to stop, search and detain goods vehicles

62.

Custody and release of records

63.

Custody, return and disposal of goods, goods vehicle and security

64.

Detention of goods pending disclosure

65.

Obligation to provide reasonable assistance

   
  CHAPTER XI: VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
66.

Value Added Tax Authorities

67.

Powers and responsibilities of the Commissioner

68.

Delegation of Commissioners powers

69.

Change of an incumbent of an office

70.

Power of Commissioner to make notifications

71.

Persons to be public servants

72.

Immunity from civil suit

73.

Appellate Tribunal

   
  CHAPTER XII: OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS
74.

Objections

74A.

Revision

74B.

Rectification of mistakes and Review

75.

Power of Commissioner and other authorities to take evidence on oath, etc.

76.

Appeals to Appellate Tribunal

77.

Extension of period of limitation in certain cases

78.

Burden of proof

79.

Bar on appeal or objection against certain orders

80.

Assessment proceedings, etc. not to be invalid on certain grounds

81.

Appeal to High Court

82.

Appearance before any authority in proceedings

83.

Bar of suits in civil courts

84.

Determination of specific questions

85.

Ruling on general questions

   
  CHAPTER XIII: PENALTIES AND OFFENCES
86.

Penalties

87.

Automatic mitigation and increase of penalties

88.

Relationship to assessment and impact on criminal penalties

89.

Offences and criminal penalties

90.

Offences by companies, etc.

91.

Cognizance of offences

92.

Investigation of offences

93.

Compounding of offences

94.

Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences

   
  CHAPTER XIV: MISCELLANEOUS
95.

Dealer to declare the name of manager of business and permanent account number

96.

Service of notice when family is disrupted or firm is dissolved

97.

Service of notice in the case of discontinued business

98.

Returns, etc. to be confidential

99.

Publication and disclosure of information in respect of dealers and other persons in public interest

100.

Power to collect statistics

 

Delhi Value Added Tax Act, 2004

 

 

 

 

 

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