13 February, 2016

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Delhi VAT Returns Prescribed for Courier Agencies in Delhi

Delhi VAT Return to be filled by Firms/Companies engaged in Courier Business

Vide No. F.3(628) /Policy/VAT/2016/1424-36, Dated: 11/02/2016 - In exercise of the powers conferred on me under section 27 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the said Act), I, S.S. Yadav, Commissioner, Value Added Tax, Government of NCT of Delhi, do hereby require all firms/companies engaged in the business of courier activities and having their offices functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of details of transactions of delivering goods having value more than Rupees Ten Thousands at the doorsteps of their clients either individually or at the business places or offices in the format ‘Form CR-II’ enclosed herewith. This shall further be subject to the following conditions:-


(Author's Note:- The Term used in the above is not merely 'Courier Agencies' but 'Courier activities'. In our view this shall be defined discreetly in the notification of vide a circular since if it is targetted towards E-Commerce only ' Courier Agencies' would have sufficed. By Term 'Courier Activities' coupled with silence on what it's ambit is, the implication can be wide and undesired applicability of Notification)

1. Every such firm/company shall have to enroll itself by logging on to website of this Department www.dvat.gov.in at first by clicking on the relevant link on the menu. Basic information has to be filed online in Form CR-I. A unique ID (CRID) would be generated after successful submission of information. This ID shall be used as Login ID for filing the return in Form CR-II. Password for filing CR-II for the first time would be communicated on e-mail provided by the firm/company.
 
2. The return should be filed on quarterly basis in Form CR-II by 28th day of the month following the quarter to which the return pertains. To begin with, return for the first three quarters of the current financial year (i. e. 1st April, 2015 to 30th June, 2015;15t July, 2015 to 30th September, 2015 and 1st October, 2015 to 31st December, 2015) is required to be filed by 28th February, 2016. In case any discrepancy is noticed subsequently, the details furnished in Form CR-II can be revised up to the end of the quarter following the quarter to which the return pertains.
 
3. The return should be uploaded on the above said portal of the Department by logging on to the website of the Department using the CRID and password.
 
4. While filing the return in Form CR-H for a quarter, the firm/company is required to furnish details of all such transactions where the date of delivering goods to the buyer or consignee or the recipient falls within the said quarter, irrespective of whether or not the goods or payment were received by the said firm/company from the sender or supplier or seller etc. for making delivery during the said quarter.
 
5. The details furnished in Form CR-I shall be required to be updated within 30 days in case of any change.
 
6. Non Compliance of the notification would be treated as violation of the provisions of the said Act and would be proceeded accordingly.
 
This notification shall come into force with immediate effect.

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