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Delhi_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


15. Declaration of place of business by dealers. section 2(1)(z)
16. Submission of return and payment of tax. section 14
17. Form of declaration. section 7(3)(a)
18. Prescription of goods for certain purposes. section 7(4)(a)
19. Form of certificate by a purchasing Government department. section 7(3)(b)
20. Form of certificate by a selling VAT dealer. section 8(3)
21. Forms of declaration. section 6
22. Return of goods. section 6(1)(i), 6(2)
23. Escalation in the price of goods. section 2(1)(u)
24. De-escalation in the price of the goods. section 2(1)(u)
25. Computation of taxable turnover. section 6
26. Acceptance of certificate or declaration by a taxing authority. section 60
27. Selection of cases for scrutiny and deemed assessment. section 15(1) and (2)
28. Assessment and re-assessment sections 15, 16 and 17
29.Registration, furnishing of security, payment of tax and assessment of casual trader. Section 25
30. Examination of accounts of assessee. section 24
31. Imposition of penalty. sections 7(5), 38, 39 and 40
32. Rectification of clerical and arithmetical mistakes. section 19

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