DVAT circular w.r.t. expeditious disposal of refund cases

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.

(Sanjeev Ahuja)
Spl, Commissioner (Policy)

Tags: DelhiFeedBurnerLicensingMicrosoftMoney back guaranteeNew DelhiValue AddedTaxVyapar Bhawan

profile image

About eMinds Legal

eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

India’s Leading Compliance Software

India’s Leading Compliance Software

Get A Demo Today !

Corporate Law Referencer

Corporate Law Referencer

Corporate Law Referencer

Recent Articles

Recent Legal updates

Recent Gst Updates

Warning: Unknown: open(/tmp/sess_0612ba3a67e2d3ae9840eda56bb0c554, O_RDWR) failed: No space left on device (28) in Unknown on line 0

Warning: Unknown: Failed to write session data (files). Please verify that the current setting of session.save_path is correct () in Unknown on line 0