DVAT LATEST AMENDMENTS
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1 SNSC 13/06/2014 DVAT LATEST AMENDMENTS
2 Latest Circulars Circular Dt. 02/06/2014 Summer break from 02/06/2014 to 30/06/2014. During this period the AOs will not pass any Ex-parte orders for non-appearance of Counsels. If a counsel upon an earlier fixation of case decides to attend, he may do so. This exemption will not apply to: Remand Assessment cases Registration cases Any other case which is getting time barred 1-1
3 Latest Circulars No.F(420)/VAT/Policy/2011/PF/02-08 Dt. 15/04/2014 Although Notification No.F.3(27)Fin.(Rev-I) /DSVI/292 was applicable w.e.f 05/03/2014, but department allowed the return of 4 th Qtr. To be filed in old format. For Quarter ending June 14, new Format of Form I, is available, wherein you are not required to file R10 and R11 details. 1-2
4 Latest Circulars Now Reconciliation return in Form 9 is to be filed online, within six months from the end of a Financial Year. A dealer can also file return for one or more quarters during the financial year, subject to the limit mentioned above This return can be revised before the end of the financial year next to which it relates. Commissioner has the power to further extend the revision period by 3 months. 1-3
5 Interesting Case Law M/s KONE Elevators India Pvt. Ltd. Vs. State of Tamil Nadu SC explains distinction between Contract for sale of goods and Works contract Issue: Whether supply, erection, installation and commissioning of lift at customer s premises constitute Contract for sale of goods or Works contract? 1-4
6 Interesting Case Law Hon ble Sales Tax Appellate Tribunal, Andhra Pradesh opined that the nature of work is a Works contract, for the erection and commissioning of lift cannot be treated as Sale On a revision being filed, the Hon ble High Court of Andhra Pradesh ( the Hon ble HC ) affirmed the view of the Tribunal the State of Andhra Pradesh filed a SLP with Hon ble Supreme Court of India 1-5
7 Interesting Case Law By judgment dated February 17, 2005 in State of A.P. Vs. Kone Elevators (India) Ltd. [(2005) 3 SCC 389 = 2005-TIOL-30-SC-CT-LB], the view of the High Court was overruled. The three Judge Bench of the Hon ble Supreme Court applied the Dominant nature test Being aggrieved by the aforesaid order of Hon ble Supreme Court, the Petitioner preferred a petition before the Hon ble Supreme Court of India under Article 32 of the Constitution. 1-6
8 Interesting Case Law It is held by the five Judge Constitution Bench of the Hon ble Supreme Court of India that four concepts have emerged from various SC judgments, which are: 1. The Works contract is an indivisible contract but, by legal fiction, is divided into two parts, one for sale of goods, and the other for supply of labour and services; 2. The concept of Dominant nature test or for that matter, the Degree of intention test or Overwhelming component test for treating a contract as a Works contract is not applicable 1-7
9 Interesting Case Law 3. The term Works contract as used in Clause (29A) of Article 366 of the Constitution takes in its sweep all genre of Works contract and is not to be narrowly construed to cover one species of contract to provide for labour and service alone; and 4. Once the characteristics of Works contract are met with in a contract entered into between the parties, any additional obligation incorporated in the contract would not change the nature of the contract. 1-8
10 Form T-2? A consignment agent is receiving goods from another state and selling them in Delhi. He only receives commission on these sales. Is he liable to file Form T-2? An Exporter based in Delhi, purchased goods from Mumbai against H Forms and without bringing it to Delhi it is transferred to Mumbai port. Is he required to file Form T-2? A dealer purchased goods from Kerela against C form and on the way more than one vehicle is used to bring the goods to Delhi. Which Truck no. would you fill in T- 2? 1-9
11 Form T-2? A registered dealer has sent goods to other state for Job work and he is receiving back the goods. Is he liable to file Form T-2? A registered dealer is receiving back goods in the form of Sales Return. Is he required to file Form T-2? A registered dealer making E-I and E-II Sales. Is he required to file Form T-2? A dealer has sent details through SMS which subsequently change while the goods were being dispatched. What should the Delhi dealer do? A user imports goods from outside Delhi for personal use. Is he required to file Form T-2? 1-10
12 Form T-2? An unregistered dealer who wants to make first interstate purchase. Is he required to file Form T-2? 1-11
13 1-12
14 Banquet Halls What are the conditions when return (BE- 2) need to be filed (i) a programme/ function to be organised in a banquet hall, Farm house, Marriage/Party hall, Hotel, Open ground etc.; and (ii) food and/or liquor items are to be supplied/ provided; and (iii) cost of booking exceeds rupees one lakh per function 1-13
15 Banquet Halls When return to be filed and for which period Return to be filed 3 days before the fortnight. For example return for the period to to be filed till and for the period to be filed till
16 Provisions under DVAT regarding Food & Beverages served in restaurant, banquet etc As per Rule 4A of DVAT Rules in case of "residential hotels charging a composite sum for lodging and boarding with breakfast/lunch/dinner" if the dealer do not have sufficient documentary evidence to prove component of taxable turnover of sales in composite sum then taxable turnover will as follows: 1-15
17 Provisions under DVAT regarding Food & Beverages served in restaurant, banquet etc a) Where the composite charges include the 5% of composite charges charges for breakfast. (b) Where the composite charges include the 10% of composite charges charges for lunch. (c) Where the composite charges include the 15% of composite charges charges for dinner (d) Where the composite charges include the 15% of composite charges charges for breakfast and lunch (e) Where the composite charges include the 20% of composite charges charges for breakfast and dinner (f) Where the composite charges include the 25% of composite charges charges for lunch and dinner (g) Where the composite charges include the 30% of composite charges charges for breakfast, lunch and dinner 1-16
18 Goods sent on Job work Do you need a form for sending/receiving goods on job work? Case I Goods sent to Haryana for job work and the Haryana party does some value addition in terms of materials. What forms should be used for sending the goods to Haryana and thereafter receiving them back? Case II Goods sent to Haryana for job work and the Haryana party only does some value addition in terms of labour. What forms should be used for sending the goods to Haryana and thereafter receiving them back? 1-17
19 Challenges of Online Filing Online Filing has been made mandatory for the following: 1. Surrender of RC - Central Form 10 not available online 2. Filing of amendments Central Form 11, not available online 3. Registration Process 4. Form T-2 5. Form 9 - Central Form 9, not available online 6. Filing of objections (optional) 1-18
20 Downloading Forms Downloading Forms linked to pending tax demands Demands on account of : Mismatch in claiming input credit Non-filing of central forms 1-19
21 Filing Objection U/s 74 Objection can be made against: An assessment made under this Act Any other order or decision made under this Act Important Points: Before filing an objection, the amount of Tax, interest or penalty assessed that is not in dispute must be paid, otherwise the objection shall be deemed to have not been filed Only one objection can be made against any assessment, decision or order 1-20
22 Filing Objection U/s 74 Commissioner may direct the dealer to deposit a part of the disputed demand stay of demand. The objection shall be made within 2 months of the date of service of the assessment of the assessment, decision or order, as the case may be. The objection shall be made in DVAT 38 (New Form) Condonation of delay can be made in DVAT
23 Filing Objection U/s 74 Three Sets including: Photocopy of Forms Copy of Order against which objection is being made Payment proof of agreed tax POA (one) Grounds of Appeal Facts of case Covering letter Fees of Rs. 50/- court fees stamp 1-22
24 Challenging Issues Even if there is no mismatch showing in the dealer s login, still demands are being raised. Refunds are being cancelled suo-moto by VATO, without giving opportunity of being heard. In some cases the refund cancellation orders are not available with the department. In case of on-line registration process, a provisional registration no. is generated, which is subject to VATI visit and report, to be done within 15days of application. Dependency on VATI and practically very difficult to get this done in the given time. 1-23
25 Thank you!
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