Type (Concession/Permits/
Authorisation)

Concession

Objective

To save the expenditure and botheration of small dealers for maintaining books of accounts and records and to levy concessional rate of tax on the sales conducted by them

Targets set (For the last year)

--

Eligibility

Dealers whose turn over does not exceed Rs.50 lakhs in a year provided that he/she does not procure goods from outside the state or sells goods to outside the state and also that he/she does not procure goods from the un-registered dealers except for the tax free items from the dealers dealing exclusively in the  tax free items.

Criteria for the eligibility

As above

Pre-requisites

As above

Procedure to avail the benefits

Apply in form DVAT 1 or form DVAT 2

Time limit for the concession/ permits/Authorisations

Limited for the period of fulfillment of the eligibility condition

Application Fee( where applicable)

Rs.500/- in case of a dealer applying for fresh registration

Application format (Where applicable)

Form DVAT 1/DVAT 2

List of Attachments (certificates/ documents)

As prescribed in the form

Format of Attachments

As above

List of beneficiaries in the format given below

Too long to be drawn up

Details of the benefit given

--

Distribution of benefits

--

Exemption of dealers from paying taxes on the sale of goods under DVAT

Type (Concession/Permits/
Authorisation)

Concession

Objective

Policy of the Govt.

Targets set (For the last year)

--

Eligibility

Notified to be listed in the Fifth Schedule appended to DVAT Act 2004

Criteria for the eligibility

--

Pre-requisites

--

Procedure to avail the benefits

Apply for form DVAT 1 and form DVAT 2

Time limit for the concession/ permits/Authorisations

Limited for the period of listing in the Fifth Schedule

Application Fee( where applicable)

Rs.500/- in case of a dealer applying for fresh registration

Application format (Where applicable)

N.A.

List of Attachments (certificates/ documents)

N.A.

Format of Attachments

As above

List of beneficiaries in the format given below

Canteen Stores Department (CSD),
Ministry of Defence, Govt. of India, Delhi

Details of the benefit given

Exemption from paying tax on sales of goods

Distribution of benefits

  - do -

Permit/authorisation to collect tax on behalf of the department

Type (Concession/Permits/
Authorisation)

Permit / Authorisation

Objective

To collect Value Added Tax and the Central Sales Tax from the purchasers through the seller.  The dealer registered under DVAT and the CST Act is authorised to collect tax on behalf of the department.

Targets set (For the last year)

--

Eligibility

Same as required to be registered as a dealer or as a casual dealer under the DVAT Act 2004 and the CST Act 1956.

Criteria for the eligibility

--

Pre-requisites

--

Procedure to avail the benefits

Apply in form DVAT 06/DVAT 06A

Time limit for the concession/ permits/Authorisations

Time for which the dealer remain registered as dealer or as a casual dealer
 

Application Fee( where applicable)

Rs.500/- for regular dealership and no application fee for casual dealer
 

Application format (Where applicable)

Form DVAT 6 for regular dealer and form DVAT 6A for casual dealers

List of Attachments (certificates/ documents)

As mentioned in the application form

Format of Attachments

As mentioned in the application form

List of beneficiaries in the format given below

Too long to be drawn up

Details of the benefit given

Registration as a Dealer

Distribution of benefits

-  do -

Authorising persons to work as Value Added Tax practitioner

Type (Concession/Permits/
Authorisation)

Authorisation

Objective

To allow the person of appropriate eligibility to practice in the Department (but who do not possess professional qualification)

Targets set (For the last year)

--

Eligibility

A Value Added Tax Practitioner referred to in section 82 shall be eligible to have his name entered in the list, if a) he possesses any of the qualifications specified in rule 50 or Rule 51 of the Income Tax Rules, 1962, as amended from time to time; or b) he – was formerly an employee of the Sales Tax Department or Value Added Tax Department held during service in the department an office not lower in rank than that of an Assistant Sales Tax Officer or Assistant Value Added Tax Officer for not less than seven years; and is, in the opinion of the Commissioner, a fit and proper person to appear or act in the proceedings under the Act and these rules.

Criteria for the eligibility

As above

Pre-requisites

As above

Procedure to avail the benefits

Apply on plain paper to the Commissioner VAT enclosing  the documents in support of the claim

Time limit for the concession/ permits/Authorisations

None
 

Application Fee( where applicable)

None

Application format (Where applicable)

Nil

List of Attachments (certificates/ documents)

Document in support of the claim

Format of Attachments

Nil

List of beneficiaries in the format given below

Too long to be drawn up

Details of the benefit given

Notification as Value Added Tax Practitioner

Distribution of benefits

 - do -