Section 16A of Delhi Value Added Tax 2004 - Special provisions
relating to casual traders
What are the Special provisions relating to casual traders? Section
16A of DVAT Act 2004
Section 16A : Special provisions relating to casual traders - Delhi
Value Added Tax Act 2004
Rule 5A Forms 04A, 6A, 16A
(1) Notwithstanding anything contained to the contrary in
this Act, a casual trader shall -
(a) at least three days before commencing business in Delhi,
inform the Commissioner of such particulars of his business in
such form and manner as may be prescribed;
(b) deposit security in cash or in the form of bank draft as
may be fixed by the Commissioner which shall not exceed
estimated liability to pay tax for seven days or such lesser
period for which the casual trader is conducting the business in
(c) pay tax daily on the sales made during the previous day;
(d) furnish to the Commissioner, immediately after conclusion
of his business in Delhi, a return in the prescribed form and
(e) not issue any tax invoice.
(2) The Commissioner shall, after verification of information
furnished to him under clause (a) of sub-section (1) and after
getting security under clause (b) of that sub-section, shall
register the casual trader.
(3) Upon registration of casual trader, the Commissioner may
issue the required forms to him for use as the declaration
referred to in sub-section (2A) of section 61 of this Act for
bringing goods for sale in Delhi and for taking the unsold goods
out of Delhi and the casual trader shall render complete account
of the used forms and surrender the unused forms alongwith the
return referred to in clause (d) of sub-section (1).
(4) The Commissioner shall, after examination of the return
furnished by the casual trader under clause (d) of sub-section
(1), the forms referred to in sub-section
(3) and the accounts maintained by him including
the retail invoices issued, assess him to tax within
five days and shall serve upon him a notice of
assessment and after adjusting any tax and any other
dues payable under this Act, refund the balance
amount of security to him in case security is
deposited in the form of cash deposit.
(5) The casual trader shall pay immediately the amount
mentioned in the notice of assessment.
(6) On being satisfied that the amount due has been paid, the
Commissioner shall release the security or balance security, as
the case may be.
(7) Notwithstanding anything contained in this Act the
taxable quantum in respect of a casual trader shall be nil.