DVAT Refund cases upto Rs.10,000- Proposal for Expeditious Disposal

Expeditious disposal of DVAT Refund cases upto Rs.10,000

The DVAT Deptt vide Circular No. 37 of 2015-16 dt. 29th Jan., 2016 has taken initiative to expedite refunds of cases involving amount upto Rs. 10,000.

A considerable number of DVAT refund cases of amount upto Rs. 10,000 are lying pending for long and many representations are being received for clearance of the backlog of the same.

To streamline the disposal of refund cases, DVAT has, as first step, decided that all refunds pending upto the tax period ending  31st March, 2015 of amount upto ₹ 10,000 in a tax period, would be processed expeditiously. The DVAT Deptt would process the refund cases based on the parameters mentioned below, by dispensing the requirement of any notice or personal appearance:-

i) The claimant should be functional at the address on record of the department as on date and also not have filed DVAT 09 or no DVAT 10 notice should be pending on him. The claimant dealer should not be included in the list of suspicious dealers and not have made any transactions with them. There should not be any other adverse material on record against such dealer.

ii) The dealer should not be a return defaulter for any tax period and should be registered for at least 3 years prior to the tax period in which refund has been claimed.

iii) Pendency of central statutory forms shall be checked from the details filed in Form 9. Assessment may be made for shortage of forms and the amount of demand may be adjusted from the claim. The Central Statutory forms can be verified from the TINXSYS module for authenticity of the claims. However, physical verification of forms and GRs may be avoided to the extent possible. In case of export, the transaction must be verified from the website of DGFT.

iv) The ITC claimed on local purchases may be verified from the tax scroll of the supplier. Dealer profiles of suppliers can also be checked for authenticity of the claim, if required.

v) Any outstanding demand under the DVAT Act or CST Act or DST Act or any other Act repealed by DVAT Act should be adjusted from the refund amount. However, the stayed demand should not be adjusted from the refund claim.

So let’s hope that the DVAT Deptt. is going to settle number of cases of refunds to a great extent.

DVAT Circular 37 of 2015-16 dt 29 Jan 2016 Disposal of Refunds upto Rs 10000

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