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.



Section 21 : Amendment of registration

Section 22 : Cancellation of registration

Section 23 : Effect of de-registration

Section 24 : Registration during transition

Section 25 : Security from certain classes of dealers and other persons

Section 26 : Periodical payment of tax and furnishing of returns

Section 27 : Power to require other returns

Section 28 : Correction of deficiencies

Section 29 : Signing returns

Section 30 : Assessment of tax, interest or penalty



Section 31 : Self assessment

Section 32 : Default assessment of tax payable

Section 33 : Assessment of penalty

Section 34 : Limitation on assessment and re-assessment

Section 35 : Collection of assessed tax and penalties



Section 36 : Manner of payment of tax, penalties and interest

Section 36A : Tax deducted at source

Section 37 : Order of application of payments

Section 38 : Refunds

Section 39 : Power to withhold refund in certain cases

Section 40 : Collection of tax only by registered dealers

Section 40A : Agreement to defeat the intention and application of this Act to be void

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