GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES (POLICY BRANCH)
VYAPAR BHAWAN, NEW DELHI 110 002
No.F.3(378)/VAT/Policy/2013/796-801 Dated: 17-09-2013
CIRCULAR No. 15 of 2013-14
Regarding expeditious disposal of refund cases
1. In order to streamline the disposal of refund cases, in the first stage, all pending refunds, up to the period ending on 31st March, 2013, and up to Rs.l lakh in a tax period, would be automatically refunded centrally through ECS route to the Bank account of dealer based on his self-declaration. However, to verify accuracy of claim, 10% of such cases would be picked up later for audit on the basis of criteria and parameters decided by the Department.
2. The System Branch will make the necessary changes to ensure smooth refunds after deducting all pending dues of the dealer.
3. All dealers desirous of availing the scheme would file an online declaration available on their web page, indicating pending demands, pending receipt of Central forms, etc., from 25.09.2013 to 10.10.2013. After submitting online declaration, an acknowledgement shall be generated and the same shall be submitted to the concerned Zonal Additional/Joint Commissioner.
4. The dealers may, if required, online reconcile any outstanding demand shown against their name with the payments made by them.
5. The surrender of amount against pending central declaration forms is only for the purpose of refund claim. This will not take away the legal right of the dealer in raising this issue before OHA/appellate authority or at the appropriate forum,in case such pending forms are received later.
6. An endeavour shall be made to settle such refund claims by 31st October, 2013.
This issues with the prior approval of the Commissioner, VAT.
Spl, Commissioner (Policy)