Form DVAT 16 : Delhi Value Added Tax Return

Refund Claimed?

 

 

 

Yes
 

 

No

 

 

Department of Value Added Tax

Government of NCT of Delhi

FORM DVAT 16

[See Rule 28 and 29]

Delhi Value Added Tax Return

Original / Revised
..................................

If revised - _____________

(i) Date of filing original return___

(ii) Acknowledgement / Receipt No. ___________

(iii) Date of discovery of mistake or error ___________

Attach a note explaining the revisions

 

 

R1 Tax Period From     /     /     To     /     /    
  mm   dd   yy   mm   dd   yy

 

R2.1 TIN                                    
R2.2 Full Name of Dealer                                    
R2.3 Address

 

 

 

                                   
                                   
                                   
R2.4 Mobile No.                                    

 

R3 Description of top 3 items you deal in

(In order of volume of safes for the tax period. 1-highest volume to 3-lowest volume)

 

 

 

 

Description % of sale volume
1   Code :          
2   Code :          
3   Code :          

 

R4 Turnover details Gross Turnover                        
  Turnover (Central)                        
  Turnover (Local)                        

 

R5 Computation of output tax Turnover (Rs.)  Output tax (Rs.)
R5.1 Goods taxable at 1%                                          
R5.2 Goods taxable at 4%                                          
R5.2(1) Goods taxable at 5%                                          
R5.3 Goods taxable at 12.5%                                          
R5.4 Goods taxable at 20%                                          
R5.5 Works contract taxable at 4%                                          
R5.5(1) works contract taxable @ 5%                                          
R5.6 Works contract taxable at 12.5%                                          
R5.7 Exempted sales other deduction claimed                                          
R5.7(1) Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi                                          
R5.8 Output Tax before adjustments Sub Total (A)                      
R5.9 Adjustments to output tax (Complete Annexure and enter Total A2 here) (B)                      
R5.10 Total Output Tax (A+B)                      

 

 
 
 
 
 
 
 
Total A2 from Annexure

 

 

 

R 6 Turnover of Purchases in Delhi (excluding tax) & tax credits Purchases (Rs.)  Tax Credits (Rs.)
R6.1 Capital goods                                          
R6.2 Other goods                                          
R6.2(1) Goods taxable at 1%                                          
R6.2(2) Goods taxable at 4%                                          
R6.2(3) Goods taxable at 5%                                          
R6.2(4) Goods taxable at 12.5%                                          
R6.2(5) Goods taxable at 20%                                          
R6.2(6) Works Contract taxable at 4%                                          
R6.2(6)(1) Works Contract taxable at 5%                                          
R6.2(7) Works Contract taxable at 12.5%                                          
R6.2(8) Exempted purchase.                                          
R6.2(9) Purchases from Unregistered dealers                                          
R6.2(10) Purchases of Diesel & Petrol tax in the hands of various Oil Marketing Companies in Delhi                                          
R6.3 Tax credit before adjustments Sub Total (A)                      
R6.4 Adjustments to tax credits (Complete Schedule 1 and enter Total A4 here ) (B)                      
R6.5 Total Tax Credits (A+B)                      

 

 
 
 
Total A4 from Annexure

 

 

 

 

R7.1 Net Tax (R5.10) - (R6.5)                

 

R7.2 Add : Interest @ ............... % if payable                    
R7.3 Add : Penalty, if payable                    
R7.4 Less : Tax deducted at source (attached _____ No. of TDS certificates in original)                    

 

Sl . No TDS Bar cod Date Amount
       

 

R7.5 Balance payable (R7.1+R7.2+R7.3-R7.4)                    
R7.6 Less : Amount deposited by the dealer (attach proof of payment)                    

 

S. No. Date of deposit Challan No. Name of Bank and Branch Amount
         

 

R8 Net Balance * (R7.5-R7.6)                    

* The net balance should not be positive as the amount due has to be deposited before filing the return.

 

IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX
R9.0 Balance brought forward from line R8 (Positive value of R8)                    
R9.1 Adjusted against liability under Centra Sales Tax                    
R9.2 Refund Claimed                    
R9.3 Balance carried forward to next tax period                    

 

IF REFUND IS CLAIMED, PROVIDE DETAILS IN THIS BOX
R10 Details of Bank Account                                                
R10.1 Account No.                                                
R10.2 Account type (Saving/Current etc.)                                                
R10.3 MICR No.                                                
R10.4

(a)Name of Bank

(b) Branch Nam

                                               

 

R11 Inter-state trade and exports / imports Inter-state Sales / Exports Inter-state Purchases / Imports
R11.1 Against C Forms                                        
R11.2 Against C+E1/E2 Forms                                        
R11.3 Inward/outward Stock Transfer against F Forms                                        
R11.4 Against H Forms                                        
R11.5 Against I Forms                                        
R11.6 Against J Forms                                        
R11.7 Exports to / Imports from outside India                                        
R11.7(1) Exempted sale/purchase including High Seas Sale etc.                                         
R11.8 Other (not supported by any Form)                                        
R11.9 Capital goods                                        
R11.10 Total                                        

 

R12 Verification

I/We _________________________________ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Sianatory _________________________________________________

Full Name (first name, middle, surname) ____________________________________________

Designation/Status _____________________________________________________________

 

Place                                      

 

Date                    
  Day   Month   Year

Instructions for filling Return Form

1. Please complete all the fields in the form.

2. State 'N/A' in any field which is not applicable to you.

3. Return has to be filed within the time limit prescribed in rule 28 of the DVAT Rules.

4. Each page of the return form shall be signed by the authorised signatory.

5. For reporting adjustments, please use the following convention:

(a) Data in field A3.2, A3.3, A3.4 and A3.14 in Annexure attached with DVAT-16 will only be populated on the basis of data furnished in Annexure 2C.

(b) Data in field A1.1, A1.2, A1.3, A1.4 and A1.8 in annexure attached with DVAT-16 will only be populated on the basis of data furnished in Annexure 2D.

6. Attach a copy of quarter wise summary of Sale and Purchase registers maintained in Form DVAT-30 & 31 in the format appended at Annexure-2A & 2B. This should be reported dealer wise instead of bill & date wise. Sale/purchase made from un-registered dealers may be reported in one row for a quarter..

7. Works Contractors should report gross sale turnover during the tax period including labour, services and consumables in the return and claim exemption for service charges etc. by mentioning it under item R5.7.

Annexure

(To be attached with the return where adjustments in Output Tax or Tax Credits are made)

A.1 Adjustments to Output Tax

 

Nature of Adjustment Increase in Output Tax

(A)

Decrease in Output Tax

(B)

A1.1 Sale cancelled [Section 8(1) (a)]                                    
A1.2 Nature of sale changed [Section 8(1) (b)]                                    
A1.3 Change in agreed consideration [Section 8(1) (c )]                                    
A1.4 Goods sold returned [Section 8(1)(d)]                                    
A1.5 Bad debts written off [Section 8(1) (e) and Rule 7A]                                    
A1.6 Bad debts recovered [Rule 7A(3)]                                    
A1.7 Tax payable on goods held on date of cancellation of registration (Section 23)                                    
A1.8 Other adjustments , if any (specify)                                    
                                     
                                     
                                     
                                     
Total                                    

 

A2 Total net increase / (decrease) in Output Tax ( A-B)                  

A3 Adjustments to Tax Credits

 

Nature of Adjustment Increase in Output Tax

(A)

Decrease in Output Tax

(B)

A3.1 Tax credit carried forward from previous tax period                                    
A3.2 Receipt of debit notes from the seller [Section 10(1)]                                    
A3.3 Receipt of credit notes from seller [Section 10(1)]                                    
A3.4 Goods purchased returned or rejected [Section 10(1)]                                    
A3.5 Change in use of goods, for purposes other than for which credit is allowed [Section 10(2)(a)]                                    
A3.6 Change in use of goods for purposes for which credit is allowed [Section 10(2)(b)                                    
A3.7 Tax credit disallowed in respect of stock transfer out of Delhi [Section 10(3)]                                    
A3.8 Tax credit for Transitional stock held on 1st April 2005 (Section 14)                                    
A3.9 Tax credit for purchase of Second-hand goods (Section 15)                                    
A3.10 Tax credit for goods held on the date of withdrawal from Composition Scheme [Section 16]                                    
A3.11 Tax credit for trading stock and raw materials held at the time of registration (Section 20)                                    
A3.12 Tax credit disallowed for goods lost or destroyed (Rule 7)                                    
A3.13 Tax credit adjustment on sale or stock transfer of capital goods [Section9(9) (a)]                                    
A3.14 Other adjustments if any (specify)                                    
A3.15 Reduction in Input Tax Credit due to sale of goods at price lower than the purchase price [Section 10(5)]                                    
A3.16 Second or Third instalment of balance tax credit on capital goods. [Section 9(9)(a)]                                    
                                     
                                     
                                     
Total                                    

 

A4 Total net increase / (decrease) in Tax Credits ( C- D)                  

Annexure 2A

(See instruction 6)

SUMMARY OF PURCHASE /INWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be file along with return)

 

TIN:  Name of the Dealer:
Address:  Purchase for the tax period: From ____ to ______

Summary of purchase (As per DVAT 30)

(All amounts in Rupees)

 

Sr. No. Quarte & Year Seller's TIN Seller's Name Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5, 12.5, 20) (%)
  1 3   4 5
         
         

 

Purchase not eligible for credit of input tax
Import from outside India High sea Purchase Purchases from exempted units Purchase from Unregistered dealer / Composition Dealer / Non Creditable goods goods(Schedule- VII)/Tax free goods/Petrol & Diesel from Oil Marketing Companies in Delhi Purchase of Goods against reail ivoice Capital Goods Inter-state purchase / stock transfer
            Inter-state purchase stock transfer
            C- Form H- Form C/E1/E2- Form None Branch Transfer Consignment Transfer
10  11  12  13  14  15  16 
                       

 

Purchase eligible for credit of input tax
Capital Goods Others
Rate of tax Purchase Amount Input tax Paid Total Purchase (excluding tax) Type of Purchase Purchase Amount Rate of tax Input Tax paid Total Purchase (including tax)
        Purchase of Goods/Works Contract        
17  18  19  20  21  22  23  24 25
                 

Note - Data in respect of unregistered dealers may be consolidated tax rate wise for each Quarter

 

  Signature of Dealer/ Authorised signatory

Annexure 2B

(See instruction 6)

SUMMARY OF SALE /OUTWARD BRANCH TRANSFER REGISTER

(Quarter wise)

(To be file along with return)

 

TIN Name of the Dealer:
Address: Sale for the tax period: From ______ to ________

Summary of sales (As per DVAT 31)

(All amounts in Rupees)

 

Sr No. Quarter & year Buyers's TIN Buyer's Name Rate of Tax on the Item under Delhi Value Added Tax Act, 2004 (0, 1, 5, 12.5, 20) (%) Inter-state Branch/ Consignment transfer Exports Out of India High Sea Sales
  1 3   4 8
               
               

 

Inter State Sales
Goods Type Form C/H/I/J/E1/E2 Rate of tax Sale Price (excluding CST) Central Sales Tax

 

Total

 

Capital Goods /Others          
10  11  12  13  14 
           

 

Local Sales
Type of Sale Rate of tax Sale Price (excluding VAT) Output Tax

 

Total (including VAT) Sale of Diesel & Petrol as have suffered tax in the hands of various Oil Marketing Companies in Delhi
Sale of Goods/ from subcontractor (Works Contract)          
15  16  17  18 19  20

Note Data in respect of unregistered dealers may be consolidated tax rate wise for each quarter

 

  Signature of Dealer/ Authorised signatory

Department of Value Added Tax

Government of NCT of Delhi

Annexure 2C

[See Rule 42]

Details of Debit/Credit Notes related to purchases

(To be filed along with return )

Registration Number:___________________

Name of dealer: _______________________

 

T ax period........ From(dd/mm/yy)_______ To(dd/mm/yy) ______

Address: ______________________________

______________________________

 

  Method of accounting: Cash / Accrual

 

Date of issue Debit / credit note / voucher no. Amount of the relevant tax invoice affected by the credit/ debit note Month to which Tax Invoice relates TIN
1 2 3 4 5
         

 

Amount of debit note Amount of the variation to the tax amount shown on the tax invoice. Amount of credit note Amount of the variation to the tax amount shown on the tax invoice. Relevant column of Annexure attached with DVAT-16 i.e A3.2, A3.3, A3.4 and A3.14
6 7 8 9 10
         

Signature of Dealer/

Authorised Signatory

Department of Value Added Tax

Government of NCT of Delhi

Annexure 2D

[See Rule 42]

Details of Debit/Credit Notes related to Sales

(To be filed along with return )

Registration Number:___________________

Name of dealer: _______________________

 

Tax period........ From(dd/mm/yy)_______ To(dd/mm/yy) ______

Address: ______________________________

______________________________

 

  Method of accounting: Cash / Accrual

 

Date of issue Debit / credit note / voucher no. Amount of the relevant tax invoice affected by the credit/ debit note Month to which Tax Invoice relates TIN
1 2 3 4 5
         

 

Amount of debit note Amount of the variation to the tax amount shown on the tax invoice. Amount of credit note Amount of the variation to the tax amount shown on the tax invoice. Relevant column of Annexure attached with DVAT-16 i.e field A1.1/ A1.2, A1.4 and A1.8
6 7 8 9 10
         

Signature of Dealer/

Authorised Signatory

Form No: 
FORM DVAT 16
State: 
Topic: