This article on Delhi VAT (D-VAT) returns, is written by Ankit Gupta (Author), who is a founder member of www.eMunshe.com and has also contributed various articles for Dainik Jagran & India TV and can be reached at [email protected]

Delhi VAT Return is one of those compliances that every dealer is required to comply with, on due time, otherwise, it may result in payment of penalty and cancellation of your registration certificate.

1. Who is required to furnish Delhi VAT return?

Every person registered under Delhi VAT Act is required to furnish D-VAT return in such a way and manner as may be specified.

• Dealers registered under Normal Scheme
• Dealers registered under Composition Scheme
• Dealers registered as Casual Dealer
• Dealer registered as Works Contractor
• E-Commerce portals like Flipkart, Snapdeal, Amazon etc.
• Banquet halls
• Banks
• Government Entities

2. What is the frequency of filing VAT return?

Every dealer is liable to furnish return shall furnish it quarterly.

(Jan-Mar) (Apr-June) (July-Aug) (Sept-Dec)

3. Is it possible to file VAT return Manually as well as Online?

No, Only filing is possible http://dvat.gov.in/website/home.html

4. What are the details that are required to be given in D-VAT as well as CST return?

• Local sales made to registered dealers
• Local sales made to Unregistered dealers
• Interstate sales took during the period
• Transfer of goods from one state to another
• Purchases made from registered dealers
• Purchases made from unregistered dealers
• Input Tax Credit claimed as well as Carried forward
• VAT/CST paid
• Sales made through e-commerce portals like Flipkart, Shopclues, Amazon, etc.

5. What is the due date of filing D-VAT return?

• For first quarter (April – June): 25 July
• For second quarter (July – Sept): 25 October
• For third quarter (Oct – Dec): 25 Jan
• For fourth quarter (Jan – Mar): 25 April

6. Is it possible to file return, if not filed till due date?

Yes, It is possible till the time Deptt. Of Trade & Taxes remain open the portal for filing return for that quarter.

7. Is it possible to revise D-VAT return? If yes, what is the time limit to revise returns?

To correct error or omissions, a dealer can revise its VAT return at any time before the expiry of 1 year from the end of the relevant financial year.

8. What amount of penalty is levied for delayed in filing VAT return?

Penalty for delay in furnishing VAT return is Rs.400 per day for those dealers who has taken DVAT+CST registration

Provided that, maximum amount of penalty that can be levied is Rs. 30,000

9. How a dealer can make payment of VAT & CST?

In case a dealer is liable to pay VAT or CST or both, he shall discharge his liability before filing Return either through offline mode or Online through Internet Banking.

10. What is the due date of payment of Tax under DVAT Act?

Every person shall deposit Tax before the expiry of 21 days from the end of every month to avoid payment of Interest @1.25% per month.

11. What statutory requirement did every registered dealer is required to complied with?

Every registered dealer is required to furnish his return on timely basis, give details of Stock as & when required by department
All  dealers shall make an application for migration to GST through Provisional ID & Password provided by Department of Trade & Taxes Delhi

To get more insights on some other topics, click on the links mentioned below:

Procedure For Registering A Private Trust In Delhi

How To Get A Building Permit In Delhi, Gurgaon And Noida

Stamp Duty On Investment Transactions in Delhi

WHAT ARE THE CREDITS AND SET-OFF UNDER VAT