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DELHI VAT NOTIFICATION
No.F.27(95)/P-I/05/CST/PF/2006-07/2952 Dated : 06.10.2006
NOTIFICATION
No.F.27(95)/P-I/05/CST/PF/2006-07/2952 : In exercise of the powers conferred vide sub-rule (2) of Rule 31 of the Delhi Value Added Tax Rules, 2005 read with sub-rule 4(b) of Rule 2 of the said Rules and section 36 of the Delhi Value Added Tax Act, 2004, I Archna Arora, Commissioner of Value Added Tax do hereby notify Bank of India and its branches as mentioned in the Annexure, in addition to the banks already notified, as the appropriate Government Treasury for the purpose of deposit of all Sales Tax and Value Added Tax dues in relation to a dealer who is or is liable to be registered under the Delhi Value Added Tax Act, 2004:
This notification is subject to the fulfillment of following conditions by the aforesaid bank in addition to the guidelines issued by the Reserve Bank of
India on this subject:
1. That the funds shall be remitted to the Value Added Tax Account with Reserve Bank of
India,
Parliament Street, New Delhi
within three days (including holidays) from the date of realization of cheques, etc. and the collection report would also be given at the end of the same day. However, the remittance schedule would be reviewed again after 31.12.2006 in terms of the capability of the banks to reduce this period below three days and ensure remittances on a day-to-day basis.
2. That the interest shall be levied on delayed remittance calculated at the latest 'bank rate plus 2%', as notified by Reserve Bank of
India from time to time. Interest will be calculated for the period starting from the date of the receipt as per challan in case of cash/transfer transaction or date of realization of cheque in case of clearing instruments by the receiving branch to the date preceding the date of settlement by the bank Link Cell with Reserve Bank of India Offices.
3. That the tax shall be collected through on-line computerized counters for which software shall be developed/modified as per specifications issued by the Department from time to time. The software should generate all types of MIS reports required by the Department. The collection data shall also be sent to the Department in an electronic form in the mode, frequency and structures as prescribed by the Department.
Contd..2..
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4. That it shall be mandatory on banks to accept all tax payments of any denomination in any of its authorized branches irrespective of the dealer having account with the bank or not.
This notification shall come into force with immediate effect.
Sd/-
(ARCHNA ARORA)
Commissioner, Value Added Tax
No.F.27(95)/P-I/05/CST/PF/2006-07/2953-63 Dated : 06.10.2006
Copy forwarded for information and necessary action to:-
1. The Principal Secretary (GAD), Government of National Capital Territory of Delhi with one spare copy for its publication in Delhi Gazettee Part-IV.
2. The Secretary, Governemnt of India, Ministry of Finance, Department of Revenue, Jeevan Deep Building, New Delhi.
3. The Secretary, Government of
India, Ministry of Home Affairs, North Block,
New Delhi.
4. The Secretary to Finance Minister, Government of National Capital Territory of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
5. The Manager, EDP Cell to work out the modalities of Net Banking Facilities to dealers at the earliest.
6. The Deputy Secretary Finance (T&E), Government of National Capital Territory of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.
7. The Registrar, Value Added Tax Appellate Tribunal, Vayapar Bhawan, I.P. Estate,
New Delhi.
8. The Deputy Secretary (L&J), Government of
National
Capital
Territory of
Delhi,
Delhi Sachivalaya,
New Delhi.
9. The Deputy General Manager, Reserve Bank of India, 4th Floor, Byculla Office Building, Opposite Mumbai Central Station, Byculla, Mumbai-400 008.
10. The President, Delhi Sales Tax Bar Association.
12. Guard File.
Sd/-
(Pradeep Baijal)
Value Added Tax Officer (Policy)
ANNEXURE
Name of branches of Bank of India notified as the appropriate Government Treasury for deposit of Sales Tax and Value Added Tax
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S.No.
|
Branch Address
|
BSR Code
|
|
1
|
Connaught Circus, Central Ring, P.B. No. 404,
Connaught Circus, New Delhi-110 001
|
0220089
|
|
2
|
Janpath, 54, Janpath, P.B. No. 357, New Delhi-110 001
|
0220091
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3
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Nehru Place
,
Paras
Cinema
Building, Nehru Place, New Delhi-110 019
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0220574
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|
4
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Parliament Street,
PTI
Building, 4 Sansad Marg, New Delhi-110 001
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0220478
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|
5
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Khan Market, 32-33,
Raja
Gyannath
Building, Cornwallis Road, New Delhi-110 003
|
0220093
|
|
6
|
Asaf Ali Road
, 4/8,
Asaf Ali Road
, P.B. No. 7044, New Delhi-110 002 |
0220087
|
|
7
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B.S.Z. Marg, Hans Bhawan, Bahadurshah Zafar Marg, New Delhi-110 002
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0220839
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8
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East of Kailash, 11 Community Centre, East of Kailash, New Delhi-110 065
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0220575
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|
9
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Hamdard Dawakhana, 1545 Gali Qasimjan Bazar, Lal Quan, Delhi-110 006
|
0220083
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|
10
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Karol Bagh, 13/38,
Arya Samaj Road
, P.B. No. 2571, New Delhi-110 005 |
0220092
|
|
11
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Kirti Nagar, B/3 Tagore Market, Najafgarh Road, New Delhi-110 015
|
0220094
|
|
12
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New Friends Colony, 32 Community Centre, New Friends Colony, New Delhi-110 061
|
0221669
|
|
13
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Vikaspuri, Bodella Gaon, Vikaspuri, New Delhi-110 018
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0221733
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14
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Lajpat Nagar, 3 C Complex, Lajpat Nagar, New Delhi-110 024
|
0220577
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|
15
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Kamla Nagar Branch, 29A,
Kamla Nehru Road
, Sabzi Mandi, Delhi-110 007 |
0220084
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|
16
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Bank Street Branch,
Bank Street
, Karol Bagh, New Delhi-110 005 |
0220088
|
|
17
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Ashok Vihar Branch, 26-A, Community Centre, Ashok Vihar, New Delhi-110 052
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0220869
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|
18
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CGO Complex Branch, Electronic Niketen, CGO, Plot No. 6, Lodi Road, New Delhi-110 003
|
0222557
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19
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G.K.-II Branch, M-78 Shopping Centre, Greater Kailash, New Delhi-110 048
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0221248
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20
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Hauz Khas Branch, G-1, Hauz Khas Encl,
Mehrauli Road, New Delhi
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0220090
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