DVAT Registration and Filing of Returns by dealers using/ running e-Commerce portals

DVAT Clarification reg. Registration and Filing of Returns by dealers using/ running e-Commerce portals

DVAT Deptt, vide Circular 33 of 2015-16 has clarified that persons providing e-portals/ websites to other dealers/ vendors for passing on the orders from customers are required to enroll and file DVAT returns, as under:

DVAT Circular No. 33/2015-16 dt. 29 Dec. 2015

This department had issued a Notification No. 3(515)/Policy/VAT/ 2015/330-341 dated 26/06/15 prescribing the return to be filed by the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web portals. These entities were required to provide details of dealers using these platforms for making sales.

The department has been receiving a number of queries from the dealers engaged in e-Commerce as to whether they are required to get themselves registered with DVAT deptt and to file prescribed returns. A confusion also arose about dealers effecting sales of their own products through their own e-portals/ websites.

It is hereby clarified that only the persons who are providing these e-portals/ websites to other dealers for passing on the orders from customers to the dealers/ other vendors are required to enroll and file the returns in terms of Notification dated 26/06/15 referred above.

DVAT Circular No. 33/2015-16 dt. 29 Dec. 2015

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