All about DVAT - Types, Eligibility, Penalty, Procedure for Registration
DVAT Delhi Value Added Tax
As The Department of Trade and Taxes has made certain relaxations in its rules of granting Registration like No Surety is required to apply for registration.
Who can obtain registration
i. Individual (Proprietorship Firm)
ii. Person who want to trade online on ecommerce sites like Flipkart,Snapdeal etc.
iii. Partnership Firm
iv. Private Ltd. Company
v. Public Limited Company
vi. Government Company
vii. Government Deptt/Society/Club/Trust
ix. PSU
x. Bank
Penalty if dealer fails to obtain DVAT registration
Where a person who is required to be registered under DVAT Act fails to apply for registration within one month from the day he is required to make application, then he shall be liable to pay penalty equal to Rs.1,000 per day from the date of default subject to the maximum of Rs.1,00,000.
Types of Registration Schemes
i. Composition Scheme : Dealer is required to pay DVAT at flat rate of 1% without claim benefit of Input Taxes Paid.
ii. Normal Scheme : : Dealer is required to pay DVAT at rates prescribeD i.e. 1%, 5%,12.5 & Dealer can claim benefit of Input Taxes Paid.
Documents required for DVAT registration
| Proprietorship | Partnership Firm | Company |
| PAN of Proprietor | PAN of Firm | PAN of Company |
| Identity Proof of Proprietor | Identity Proof of all Partners | Identity Proof of all Directors |
| Address Proof of Proprietor | Address Proof of all Partners | Address Proof of all Directors |
| Address Proof of Place of Business | Address Proof of Place of Business | Address Proof of Place of Business |
| Photograph of Proprietor | Photograph of all Partners | Photograph of all Directors |
Online DVAT Registration Process
STEP 1 – First of all visit website of DVAT Department
Then go to New Registration Segment.
Do Consider:
i. Change in name of Firm/Company is not possible until registration certificate is sanctioned.
ii. For those who want to apply for TIN on the name of One Person Company.;Select Others in the Constitution of Business Dropdown.
iii. If you are requesting registration twice then temporary TIN will not be allotted to dealer.
iv. Once you have selected VAT registration, you cannot switch it to VAT+CST registration.
Once you fill this form, you receive an email from DVAT help desk.
First Mail gives you the status of PAN verification.
OR
Second Mail will give you Reference Number and Password.
Use Reference no as User ID and Password that you have received in third mail as specified in Step 3.
Now it require you to change your existing password to new password and approval password.
Please Note – Now approval Password is used to change the Profile Password in Future.
If you have selected VAT registration then you need to Fill only DVAT-04, but
If you have selected VAT+CST registration then you need to Fill DVAT-04 as well as CST-FormA.
Here is the updated list of Banks eligible to make DVAT payments.
If you choose to make payment through online mode then you can see your payment record here only but it may take 1-2 days and until it reflect here as paid ,further process is not possible.
Points that one should consider before starting filling online application.
⇐ Never try to submit forms in multiple attempts as it may block your access.
⇐ If OTP does not come in 5-10 minutes, then never try too many attempts otherwise Server may fail to accept all OTP’s.
⇐ Review form twice before submission, because once form is submitted further changes not possible until verification process completed by VAT Inspector.
⇐ No surety is required to apply for DVAT registration which was required earlier.
⇐ In case dealer already has a TIN allotted with same PAN or he has TIN anytime in past, then Temporary TIN will not be allotted to him immediately. Rather it will be allotted only after verification by VAT Inspector
⇐ Banquet Halls can apply for registration by filing form BE-2.
⇐ With Effect from 06.2015 E Commerce Portals like Flipkart, Snapdeal, Amazon etc are required to get themselves registered under DVAT Act through form EC-1 – [No.F.3(515)/Policy/VAT/2015/330-41].
Once your registration complete its not over, now you need to file DVAT Return on quarterly basis along with all its annexures even if you had not carried any transaction during the said quarter.
Non Filing may attract penalty of Rs.400 per day and Registration Certificate might be cancelled by VAT Officer.
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