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E.com dealers need to file Delhi VAT return

In exercise of the powers conferred on me by section 27 of Delhi Value Added Tax Act, 2004, I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby prescribe a return to provide details of dealers located in Delhi, supplying goods either to customers of Delhi or outside Delhi and details of dealers located outside Delhi, supplying goods to customers of Delhi, for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals. The companie.sifirms/LLPs/ proprietorship concerns etc. may be acting as facilitators, directing the transaction to the dealer concerned for supplying the goods to the customer who has ordered for such supply or supplying the goods directly to the customers from the godown maintained. managed and owned by such facilitating entities, where the goods of concerned dealer have already been stored. The said return is subject to following conditions: 

1. All such persons engaged in the business of e-commerce shall have to enrol themselves by logging on to the web-site of the department (www.dvat.qov.in) at first by clicking on the relevant link in the Menu. Basle information has to be filed online in Form EC-I. A unique ID would be generated after successful submission. This ID should be used for filing the said return. Password for logging on to the site would be communicated on email provided by the person. 

2. Return should be filed on quarterly basis in Form EC-II & EC-Ill by 20th day of the month following the quarter to which the return pertains. To begin with, return for the first quarter of current financial year 2015-16 may be filed by due date. 

3. The return should be uploaded on the above said portal of the department in off-line / online mode by digitally signing the same. 

4. Net sale turnover of a dealer, reducing there from the turnover of the sold goods returned which have been sold during the same quarter. 

5. The return of a quarter can be revised by the end of next quarter for making corrections for the goods sold in that quarter but returned in subsequent quarter. 

6. Non-compliance of the notification by the eligible persons referred above would be treated as violation of the provisions of Delhi Value Added Tax Act, 2004 and would be proceeded accordingly. 

7. Suppression of information relating to any dealer engaged in supplying goods directly or indirectly through the portal of e-commerce entity would also be treated as violation of the provision of Delhi Value Added Tax Act, 2004 / Central Sales Tax Act, 1956. Such turnover would be deemed as sale made by the e-commerce entity. 

2 The notification shall come in force with immediate effect. 

Download Form EC1
Download Form EC2
Download Form EC3

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