30 December, 2015

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DVAT EC- I, EC- II and EC-III to be Filed only by Web Portals Facilitating other Dealers and Not Own Product Sale

DVAT EC- I, EC- II and EC-III to be Filed only by Web Portals Facilitating other Dealers and Not Own Product Sale vide E-commerce Dealers

 

Continuing to Our Earlier Post on the matter,  Now the Delhi VAT Department has clarified that EC-1, EC-II and EC-III i.e. E-commerce returns under DVAT shall be only required to be filed by the persons who are providing these e-portals/websites to other dealers for passing on the orders from customers to the dealers /other vendors are required to enrol and file the returns in terms of Notification dated 26/06/15 referred above.

 

CIRCULAR NO 33 OF 2015-16 dated 29th December, 2015

 

This department had issued a Notification No. 3(515)/Policy/VAT/2015/330-341 dated 26/06/15 prescribing the return to be filed by the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web portals. These entities were required to provide details of dealers using these platforms for making sales.

 

The department has been receiving a number of queries from the dealers engaged in e-Commerce as to whether they are required to get themselves registered and file prescribed returns.

 

A confusion also arose about dealers effecting sales of their own products through their own e-
portals/websites.

 

It is hereby clarified that only the persons who are providing these e-portals/websites to other dealers for passing on the orders from customers to the dealers /other vendors are required to enrol and file the returns in terms of Notification dated 26/06/15 referred above.

 

This issues with the prior approval of the Commissioner, VAT.


(R.K.Mishra)
Spl.Commissioner(Policy)

 

CA Ankit Gulgulia (Jain) | ankitgulgulia@gmail.com

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