AAP Tax Law
Delhi Value Added Tax Act, 2004

Section 27 - Power to Require Other Returns under the DVAT Act, 2004

Section 27 empowers the Commissioner to call for additional returns from persons, including persons who are not registered dealers, in addition to the periodic returns contemplated by Section 26.

Text of Section 27: Power to require other returns

In addition to the returns specified in section 26 of this Act, the Commissioner may require any person, whether a registered dealer or not, to furnish (whether on that person's own behalf or as an agent or trustee) him with such other returns in the prescribed form as and when the Commissioner requires.

Meaning and scope of Section 27

Additional returns: The power under Section 27 is supplementary to the routine periodic filing requirements under Section 26. A return required under Section 27 is not necessarily the same as a regular tax-period return.

Who may be required to file: The provision expressly covers any person, whether or not that person is a registered dealer. It also covers a person furnishing a return in a representative capacity, such as an agent or trustee.

Authority and form: The Commissioner is the authority identified in the provision. The additional return must be in the prescribed form, and the requirement arises as and when the Commissioner calls for it.

Practical compliance

A person receiving a requirement under Section 27 should check the relevant notice or communication, the capacity in which information is sought, the prescribed return form, the period covered and the applicable deadline. The records and details submitted should correspond to the request and applicable rules.

Current legal context: GST replaced DVAT for most goods from 1 July 2017. DVAT provisions may remain relevant for goods outside GST and for legacy tax periods, assessments and proceedings. The precise applicability should be checked against current legislation, notifications and the relevant tax period.

Section 26 deals with periodic payment of tax and filing of returns. Section 28 concerns correction of deficiencies, and Section 29 addresses signing of returns.

Official references