Notification Detail :
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(POLICY BRANCH)
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002
No. F.3(393)/Policy/VAT/2013/311-317
Dated 21/08/2014
CIRCULAR No. 9 of 2014-15
Sub: Furnishing of advance information in respect of functions organised in Banquet Halls, Farm houses, Marriage/Party Halls, Hotels and Open Ground etc.
This department vide Notification No. 3(393)VAT/2013/1085-1096 dated 19/02/2013, directed the owner/lessee/custodian of the venue where programmes/functions are to be organised In the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc, where food and/or liquor items are to be supplied/provided and cost of booking exceeds rupees one lakh per function to get themselves enrolled by filing form BE-1 and thereafter to submit return in Form BE-2 at least 3 days before first day of a month and for second fortnight by 12th of the month.
This notification was made effective from the 2nd fortnight of January, 2014 vide Notification dated 27/12/13. All concerned are hereby directed to file the requisite information in Form BE-1 and BE-2 in a timely manner to avoid imposition of penalty under section 86 of the DVAT Act, 2004.
This issues with prior approval of the Commissioner, VAT.
(Sanjeev Ahuja)
Spl. Commissioner (Policy)
Dated 21/08/2014
No. F.3(393)/Policy/VAT/2013/311-317
Copy forwarded for information and necessary action to:
- All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan IP. Estate, New Delhi-02.
- Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, IP. Estate, New Delhi-02.
- Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, IP. Estate, New Delhi-02 for uploading the circular on the website of the department.
- The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, IP. Estate, New Delhi.
- All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 with the request to serve notices on all enrolled BE-1 entities to file BE-2 forms through VATIs, if they are not filing.
- PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02 .
- Guard File.
(Rajesh Bhatia)
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