Articles by Devinder Jain

Online filing of the second quarter return FORM DVAT 16

Posted by Devinder Jain 14 November 2013 55187 Views

Section 27 requires every dealer to furnish the return in the appropriate Form prescribed under the rules, containing the information and particulars required in

New Return Forms under Delhi Value Added Tax Act, 2005

Posted by Devinder Jain 23 October 2013 30131 Views

REVISED RETURN FORM DVAT 16 The perusal of Revised DVAT 16 shows that now the dealer in row R3 is required to furnish the Tax contribution of the 5 top items dealt with in order of volume of sales for the tax period or till the aggre

DVAT 51: Time Limit for Submission

Posted by Devinder Jain 17 July 2012 35095 Views

The other day I was sitting in the library of the Sales Tax Bar Association and a discussion was going on regarding the recent notifications and circulars, and I raised a point, that whether these circulars are ac

Input Tax Credit - Reversal/Reduction

Posted by Devinder Jain 05 July 2012 994161 Views

Some may develop a feeling of renunciation on achieving the age of 60 years, I on attaining the age of 60 years feel thankful to the society for whatever love and affection they have given to me, and think this is the time, I must try, whatever lit

Tax liability on last sale proceeding sale to SEZ area

Posted by Devinder Jain 17 November 2010 14556 Views

TAX LIABILITY ON LAST SALE PRCEEDING SALE TO SEZ AREA. LAST SALE PRECEEDING SALE TO SEZ AREA. IS EXEMPT UNDER SECTION 5(3) OF THE CENTRAL SALES TAX ACT, 1956. RELEVANT PROVISONS: Provisions of the Central Sales Tax Act, 1956: Section 5(3):

Amendments in Section 9(1) of DVAT Act

Posted by Devinder Jain 18 June 2010 27956 Views

AMENDMENTS IN SECTION 9(1) OF DVAT ACT. Before I express my views on the recent amendments in Sub-section (1) of Section 9, I would like to share a story with you. A person sitting with a cup of Tea surrounded by intelli