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Return forms in Form DVAT 16 (for normal dealers) and Form DVAT 17 (for composition dealers) have been substituted with effect from 30.03.2013 vide notification no. F.3(15)/Fin.(Rev‐I)/2012‐13/dsvi/264 dated 30.03.2013.
Both these returns, along with its annexures, shall be filed online on the website of the DVAT Department. Presently, the dealer is also required to file hard copy of the return to the DVAT Department within the prescribed time. However, it is proposed in the Delhi Finance Budget, 2013 that the dealer will file, instead of submitting the hard copy of the entire DVAT return, the acknowledgment downloaded from the web‐site after duly verification and signing by him
In Form DVAT 16, apart from few changes in the main return and its annexures, two new annexures, i.e. Annexure 2C and Annexure 2D have also been inserted. Annexure 2C consists of details of debit/notes relating to purchases, and Annexure 2D consists of details of debit/notes relating to sales.
Return Form in DVAT‐17 now consists of four pages, instead of earlier two‐pages. It has main part, which similar to return in Form DVAT‐16, and two Annexures: Annexure 2A and 2B.
SALIENT FEATURES OF THE REVISED DVAT RETURNS
OTHER FEATURES AND SAFEGUARDS(i) Filing of these Annexures would facilitate the DVAT Department to verify the input tax credit (including adjustments therein) of the purchasing dealer with the output tax of the selling dealer. Therefore, to avoid mismatch and notices in future, it needs 100% accuracy: both for the selling dealer and the purchasing dealer.
(ii) Further, to avoid mismatch, sales by the selling dealer and purchases by the purchasing dealers should be entered in the quarter of issuance of invoice.
(iii) Information furnished in these Annexures would also be used by the Department for issuance of various central declaration forms (C/F/H/E‐I, etc.) online.
Detailed procedure for filling and filing of various Annexures to the Returns is available on the web‐site of the DVAT Department, i.e., www.dvat.gov.in.