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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 Delhi;

(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 manner; 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.

 

DELHI VALUE ADDED TAX 2004

Section 2  : Definitions

Section 3  : Imposition of tax

Section 4  : Rates of tax

Section 5  : Taxable turnover

Section 6  : Sale exempt from tax

 

 

Section 7  : Certain sales not liable to tax

Section 8  : Adjustments to tax

Section 9  : Tax credit

Section 10  : Adjustment to tax credit

Section 11  : Net tax

 

 

Section 11A  : Tax on goods supplied by contractee

Section 12  : Time at which turnover, turnover of purchases and adjustments arise

Section 13 : Priority

Section 14 : Treatment of stock brought forward during transition

Section 15 : Second-hand goods

 

 

Section 16 : Composition scheme for specified dealers

Section 16A : Special provisions relating to casual traders

Section 17 : Transactions between related parties

Section 18 : Mandatory and voluntary registration

Section 19 : Registration

Section 20 : Effect of registration

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