GOVERNMENT OF NCT OF DELHI
DEPARTMENT OF TRADE & TAXES
POLICY BRANCH
VYAPAR BHAWAN, NEW DELHI-110002
No.F.3(369)/Policy/VAT/2013/605-611 Date: 07.08.2013
CIRCULAR No. 12 OF 2013-14
Subject: Tax Deposit and Return Filing by newly registered dealers
It has come to the notice of the department that Tax Identification Number (TIN) issued to the newly registered dealers during the month of April, 2013 had some validation problem. The department has resolved the issue and fresh TINs have been issued to such dealers. Hence, they are required to immediately deposit their due tax. Further, in compliance of rule 28(3) of the Delhi Value Added Tax Rules, 2005, such dealers are required to file their return for the first quarter of 2013-14, wfthin seven days from the date of grant of such TINs.
This issues with the prior approval of the Commissioner, Value Added Tax.
(SANJEEV AHUJA)
ADDL. COMMISSIONER (POLICY)