Requirement to file DVAT Returns using Digital Signatures by certain Dealers from Q1 of 2016-17

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DVAT Deptt has notified that certain dealers whose turnover has exceeded one crore rupees shall file their periodic returns using digital signatures w.e.f. 1st April 2016 and shall continue to do so even if they don’t meet the parameters in future.

Table of Contents

A. DVAT Notification dt. 1st July 2016: Change in Turnover Criteria for the filing of DVAT Returns using Digital Signatures

The DVAT Deptt has issued Notification dt 1st July 2016 to modify the “Turnover Criteria for the filing of DVAT Return using Digital Signatures” as stipulated in it’s earlier Notification dt 1st March 2016, on the following lines:

i) the dealers, whose gross turnover during the financial year 2015-16 exceeded one crore rupees (under DVAT & CST), shall furnish their returns in Form DVAT 16/DVAT 17 with digital signatures for the tax period 1st April 2016 to 30th June 2016 and subsequent tax periods;

and ii) the dealers who are registered under the Delhi Value Added Tax, 2004 on or after 1st April 2016 shall furnish their returns in Form DVAT 16/DVAT 17 with digital signatures for the tax periods following the year during which their gross turnover exceeds one crore rupees.

This notification shall come into force with immediate effect.

B. DVAT Notification dt. 3rd May 2016: DVAT Returns using Digital Signatures, w.e.f. 1st April 2016

In partial modification to its notification dt 1st March 2016, the DVAT Deptt had notified on 3rd May 2016 that the requirement to furnish return with digital signatures had been deferred from tax period commencing from 1st January 2016 and subsequent tax periods to tax period commencing from 1st April 2016 and subsequent tax periods.

For details, please refer below:

C. DVAT Notification dt. 1 March 2016: DVAT Returns using Digital Signatures, w.e.f. 1st January 2016

The DVAT Deptt has notified on 1st March 2016 that certain dealers, henceforth, shall file their returns using digital signatures, as under:

i) the dealers, whose gross turnover (i.e. turnover under the Delhi Value Added Tax Act, 2004 plus turnover under the Central Sales Tax Act, 1956) during the financial year 2014-15 exceeded fifty lakh rupees, shall furnish their returns in Form DVAT 16 or in Form DVAT 17, as the case may be, with digital signatures for the tax period 1st January 2016 to 31st March, 2016 and subsequent tax periods;

and ii) the dealers who are registered under the Delhi Value Added Tax, 2004 on or after 1st April 2015 shall furnish their returns in Form DVAT 16 or Form DVAT 17, as the case may be, with digital signatures for the tax periods following the year during which their gross turnover exceeds fifty lakh rupees.

Explanations

In view of the provisions of sub-rule (1) of rule 3 of Central Sales Tax (Delhi) Rules, 2005, where the return under the Delhi Value Added Tax Act, 2004 is required to be filed with digital signatures, the return in Form 1 shall also be required to be filed with digital signatures.

The dealers other than those who are mandatorily required to file returns through digital signatures under this notification can also, at their option, file their returns through digital signatures.

Dealers filing their return through digital signatures are not required to submit the return verification form in Form DVAT 56 for acknowledgement of the return separately.

The dealers once started filing returns with digital signatures shall continue to file the returns with digital signatures even if their annual turnover falls below fifty lakh rupees any time in future.