Sections | Delhi Value Added Tax Act, 2004 |
| Preamble |
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| CHAPTER I: PRELIMINARY |
1. | Short title, extent and commencement |
2. | Definitions |
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| CHAPTER II: IMPOSITION OF TAX |
3. | Imposition of tax |
4. | Rates of tax |
5. | Taxable turnover |
6. | Sale exempt from tax |
7. | Certain sales not liable to tax |
8. | Adjustments to tax |
9. | Tax credit |
10. | Adjustment to tax credit |
11. | Net tax |
11A. | Tax on goods supplied by contractee |
12. | Time at which turnover, turnover of purchases and adjustments arise |
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| CHAPTER III: SPECIAL REGIMES |
13. | Priority |
14. | Treatment of stock brought forward during transition |
15. | Second-hand goods |
16. | Composition scheme for specified dealers |
16A. | CSpecial provisions relating to casual traders |
17. | Transactions between related parties |
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| CHAPTER IV: REGISTRATION AND SECURITY |
18. | Mandatory and voluntary registration |
19. | Registration |
20. | Effect of registration |
21. | Amendment of registration |
22. | Cancellation of registration |
23. | Effect of de-registration |
24. | Registration during transition |
25. | Security from certain classes of dealers and other persons |
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| CHAPTER V: RETURNS |
26. | Periodical payment of tax and furnishing of returns |
27. | Power to require other returns |
28. | Correction of deficiencies |
29. | Signing returns |
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| CHAPTER VI: ASSESSMENT AND PAYMENT OF TAX, INTEREST AND PENALTIES AND MAKING REFUNDS |
30. | Assessment of tax, interest or penalty |
31. | Self assessment |
32. | Default assessment of tax payable |
33. | Assessment of penalty |
34. | Limitation on assessment and re-assessment |
35. | Collection of assessed tax and penalties |
36. | Manner of payment of tax, penalties and interest |
36A. | Tax deducted at source |
37. | Order of application of payments |
38. | Refunds |
39. | Power to withhold refund in certain cases |
40. | Collection of tax only by registered dealers |
40A. | Agreement to defeat the intention and application of this Act to be void |
41. | Refund of tax for embassies, officials, international and public organizations |
42. | Interest |
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| CHAPTER VII: RECOVERY OF TAX, INTEREST AND PENALTIES |
43. | Recovery of tax |
44. | Application of the Delhi Land Reforms Act, 1954 for purposes of recovery |
45. | Continuation of certain recovery proceedings |
46. | Special mode of recovery |
46A. | Provisional attachment to protect revenue in certain cases |
47. | Transfer of assets during pendency of proceedings void |
47A. | Liability under this Act to be the first charge |
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| CHAPTER VIII: ACCOUNTS AND RECORDS |
48. | Records and accounts |
49. | Accounts to be audited in certain cases |
50. | Tax invoices |
51. | Credit and debit notes |
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| CHAPTER IX: LIABILITY IN SPECIAL CASES |
52. | Liability in case of transfer of business |
53. | Liability in case of company in liquidation |
54. | Liability of partners of firm to pay tax |
55. | Liability of guardians, trustees etc. |
56. | Liability of Court of Wards, etc. |
57. | Liability in other cases |
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| CHAPTER X: AUDIT, INVESTIGATION AND ENFORCEMENT |
58. | Audit |
58A. | Special Audit |
59. | Inspection of records |
60. | Power to enter premises and seize records and goods |
61. | Power to stop, search and detain goods vehicles |
62. | Custody and release of records |
63. | Custody, return and disposal of goods, goods vehicle and security |
64. | Detention of goods pending disclosure |
65. | Obligation to provide reasonable assistance |
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| CHAPTER XI: VALUE ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL |
66. | Value Added Tax Authorities |
67. | Powers and responsibilities of the Commissioner |
68. | Delegation of Commissioners powers |
69. | Change of an incumbent of an office |
70. | Power of Commissioner to make notifications |
71. | Persons to be public servants |
72. | Immunity from civil suit |
73. | Appellate Tribunal |
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| CHAPTER XII: OBJECTIONS, APPEALS, DISPUTES AND QUESTIONS |
74. | Objections |
74A. | Revision |
74B. | Rectification of mistakes and Review |
75. | Power of Commissioner and other authorities to take evidence on oath, etc. |
76. | Appeals to Appellate Tribunal |
77. | Extension of period of limitation in certain cases |
78. | Burden of proof |
79. | Bar on appeal or objection against certain orders |
80. | Assessment proceedings, etc. not to be invalid on certain grounds |
81. | Appeal to High Court |
82. | Appearance before any authority in proceedings |
83. | Bar of suits in civil courts |
84. | Determination of specific questions |
85. | Ruling on general questions |
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| CHAPTER XIII: PENALTIES AND OFFENCES |
86. | Penalties |
87. | Automatic mitigation and increase of penalties |
88. | Relationship to assessment and impact on criminal penalties |
89. | Offences and criminal penalties |
90. | Offences by companies, etc. |
91. | Cognizance of offences |
92. | Investigation of offences |
93. | Compounding of offences |
94. | Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences |
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| CHAPTER XIV: MISCELLANEOUS |
95. | Dealer to declare the name of manager of business and permanent account number |
96. | Service of notice when family is disrupted or firm is dissolved |
97. | Service of notice in the case of discontinued business |
98. | Returns, etc. to be confidential |
99. | Publication and disclosure of information in respect of dealers and other persons in public interest |
100. | Power to collect statistics |