Delhi VAT Amnesty Scheme-Highlights

DELHI VAT COMPLIANCE ACHIEVEMENT SCHEME, 2013 (DCS)

 HIGHLIGHTS

 Abbreviations used:

(i)  DSC (or) Scheme: Delhi Tax Compliance Achievement Scheme, 2013

(ii) DVAT Act: Delhi Value Added Tax Act, 2004

(iii) CST Act: Central Sales Tax Act, 1956

(iv) DST Act: Delhi Sales Tax Act, 1975

(v) WCT Act: Delhi Sales Tax on Works Contract Act, 1999

(vi) RTU Act: Delhi Sales Tax on Right to Use Goods Act, 2002

(vii) ET Act: Delhi Tax on Entry of Motor Vehicles into Local areas Act, 1994

(viii) VATO: Value Added Tax Officer and Sales Tax Officer

Notes – In this Paper:

1. In this Paper, “Notice of Assessment/Penalty

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