What is DVAT registration certificate?
What is DVAT registration certificate?
Delhi Value Added Tax Act, 2004, (hereinafter called DVAT Act) is a multi-stage tax on sale of goods, work contract, lease and hire purchase in Delhi.
What DVAT 24?
Department of Value Added Tax. Form DVAT 24.
How will you determine the taxable turnover under the CST Act?
In determining the turnover of a dealer for the purpose of this Act, the following additions and deductions shall be made from the aggregate of the sale prices….
Taxable Turnover = | Aggregate sales including CST X | 100 |
---|---|---|
CST = | Aggregate sales including CST X | Rate of CST |
100 + Rate of CST |
How do I file a DVAT appeal?
a. Date of service of the order or decision or Assessment objected against….It is advised to attach the following documents with the objection:
- Copy of original assessment order.
- Power of Attorney in favour of AR.
- Grounds of objection(Although stated above in form-38)
- Statement of facts.
- Request for stay of demand.
What is DVAT 38b?
(See rule 36B) Application for rectification under section 74B.
What DVAT 51?
[See Rule 67] Quarterly Return Statement of Inter-State Sales/ Branch Transfer etc. for the.
What is CST turnover?
Turnover means the aggregate of the sale prices received and receivable by any dealer liable to CST under this Act. in respect of sales of any goods in the course of inter-State trade or commerce. made during any prescribed period. In simple language, CST is imposed on Selling price in case of interstate sales.
What is the procedure of assessment under CST Act?
The assessing authority is required to verify the Form ‘F’ declarations furnished by the dealer and proof of dispatch of goods other than by way of sale and if he is satisfied that the movement of the goods from one State to another State is not as a result of sale, he may pass assessment order, admitting the stock …
What are the two types of registration under CST?
Forms & Procedures under Central Sales Tax (CST)
Form | Description | Frequency |
---|---|---|
A | Application for registration | Once |
B | Certificate of Registration | Once |
C | Declaration by purchasing registered dealer to obtain goods at concessional rate | To be obtained for every quarter and submitted on quarterly basis |
What are the sales which are exempt under CST?
Central Sales Tax Exemptions No CST is to be paid if goods are returned within 180 days. CST is exempted in cases when a sale within a particular state is exempt. Any sale to SEZs and foreign missions are exempt from CST.
How do I file a DVAT appeal online?
Step-2: After Login, Click on the ‘Objection’ TAB in the dealer login and there click on the ‘DVAT-38’ Tab….Step-3: After that a screen opens where the information about the following is asked:
- Nature of Objection.
- TIN.
- Financial Year.
- Tax period of the order against which objection is to be filed.