Power/Duties

Commissioner

The Commissioner is administrative head of the Department of Trade and Taxes and most of the powers have been vested in him as per Delhi Value Added Tax Act 2004.  He has jurisdiction over whole of the Delhi and he has officers of various designations to assist and discharge office functions.  He has delegated his power to various Value Added Tax authorities based on pecuniary limits, geographical area and designation etc.  The commissioner is responsible for enforcement of the Delhi Value Added Tax 2004 and he is responsible for work distribution among the officers and taking any action against them in case any of them fail to discharge the work assigned.

Spl. Commissioners

There are four Spl. Commissioners and each has been assigned the function as head of one or more divisions/branches like Tax Payer Services, Operations, Audit, Policy, Facility Management, HR etc.  They have also been assigned work of deciding appeals under the repealed Delhi Sales Tax Act 1975, Delhi Works Contract Act, Delhi Sales Tax on Right to Use Goods Act and CST Act, 1956 and objections under DVAT Act 2004/CST Act 1956 where the disputed amount exceeds Rs.15 Lakhs.

Addl. Commissioners/
Jt. Commissioners

They are supervising the work of different branches and zones. The Addl. Commissioners are also deciding appeals under the Delhi Sales Tax Act, Delhi Sales Tax on Works Contract Act, Delhi Sales Tax of Right to use goods Act and CST Act, 1956 and objections under DVAT Act 2004/CST Act 1956 where the disputed amount is exceeding Rupees 50 thousands but below Rupees 15 lakhs.  In case the disputed amount is below Rs.50, 000/- then it is decided by the Jt. Commissioners.  The officers of this level have been given charge of zones (Delhi has been divided in 10 Zones) and are supervising work of Value Added Tax Officers and Asstt. Value Added Tax Officers and inspects the working in the wards under their control.

Value Added Tax Officers

Delhi has been divided into 108 wards and Value Added Tax Officers are given responsibility to supervise the work of one or two wards and complete the work of assessment, investigations etc. with the assistance from Asstt. Value Added Tax Officer and Value Added Tax Inspectors.  They report to respective Addl. Commissioner/Jt. Commissioners.

Asstt. Value Added Tax Officers

Ward Incharges responsible for issuance of Statutory Forms, Identifying default return, Collection of Revenue including old recoveries, Registration, Amendment, Cancellation, timely disposal of Refund Application under DAVT, Disposal of pending remanded cases pertaining to DST Act, Assessment of dealer under CST Act and all other statutory duties as delegated to them. Any other work assigned by Sr. Officers.

Value Added Tax Inspectors

Identifying of Return defaulters
Post verification of Registration cases
Recovery/Pending dues
Any other work assigned by Ward Incharge/VATOs
Surety verification
Other statutory duties as delegated to them from time to time.

Stenographer

Dictation and Typing work.
Any other work assigned by Sr. Officers.

Statistical Assistant

Preparation of Statement of Revenue Collection
Maintenance of DCR
Any other work assigned by Sr. Officers.

Upper Division Clerk
Lower Division Clerk

Record Keeper, Custodian of files of dealers, safe maintenance and upkeep of files of dealers placing all documents/returns of dealers on file.