(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I. P. ESTATE: NEW DELHI-110002
No.F.3(4)/Fin.(Rev-I)/2013-14/DS-VI/519 Dated the 09.07.2013
No.F.3(4)/Fin.(Rev-I)/2013-14 . In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the
Delhi Value Added Tax Rules, 2005, namely:-
1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Second Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Delhi Gazette.
2. Amendment of rule 4A.- In the Delhi Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules) in rule 4A, in –
(i) sub-rule (a), for the word five, the word ten shall be substituted;
(ii) sub-rule (d), for the word fifteen, the word twenty shall be substituted,
(iii) sub-rule (e), for the word twenty, the word twenty five shall be substituted,
(iv) sub-rule (g), for the word thirty, the word thirty five shall be substituted.
3. Substitution of Form DVAT-04.- For Form DVAT-04, the following shall be substituted, namely:-