In exercise of the powers conferred under section 41 of Delhi Value Added Tax Act, 200~read with sub-clause (c) of sub-rule 1 of rule 35 of Delhi Value Added Tax Rules, 2005, I, Prashant Goyal, Commissioner, Value Added Tax, do hereby notify the online procedure for refund of tax for Embassies, officials and international organisations listed in the sixth schedule of Delhi Value Added Tax Act, 2004. For this purpose each Embassy/Organisation has been allotted unique registration number and password. Accordingly, all Embassies, international organisations shall be required to file the refund claim online through departmental website (http://www.dvat.gov.in).
The Embassy/Organisation listed in the sixth schedule of DVAT Act, 2004 shall make purchases against tax invoices with their unique registration number and name clearly mentioned on the invoice. The selling dealers shall mention the sale in Annexure 2B filed with their return by mentioning unique registration number and name of the Embassy/Organization in similar manner, as if sale has been made to a dealer registered under DVAT Act, 2004.
This notification shall come into force with effect from 1st October, 2013.