Section 31 of Delhi Value Added Tax Act 2004 - Self assessment
How to do Self assessment? Section 31 of DVAT Act 2004
Section 31 : Self assessment - Delhi Value Added Tax Act 2004
(1) Where a return is furnished by a person as required under
section 26 or section 27 of this Act which contains the
prescribed information and complies with the requirements of
this Act and the rules ?
(a) the Commissioner is taken to have made, on the day on
which the return is furnished, an assessment of the tax payable
of the amount specified in the return;
(b) the return is deemed to be a notice of the assessment and
to be under the hand of the Commissioner; and
(c) the notice referred to in clause (b) is deemed to have
been served on the person on the day on which the Commissioner
is deemed to have made the assessment.
(2) No assessment shall arise under sub-section (1) of this
section, if the
Commissioner has already made an assessment of tax in respect of
the same tax period under another section of this Act.