Quarterly DVAT Return of Purchases by Govt. Entities in Form GE-II

Quarterly DVAT Return by Govt. Entities in Form GE-II

A. DVAT Clarifications on GE II Return [6 May 2016]

The DVAT Deptt. has modified it’s Notification dt. 12 Jan 2016 and has clarified that;

i) details of purchases where the total amount of an invoice does not exceed Rs. 1000/-(one thousand rupees) shall not be mandatorily required to be furnished in Form GE-II;

ii) the returns in Form GE-II for all the four quarters of the financial year 2015-2016, which have not been filed till date, are now required to be filed upto 16th May, 2016; and

iii) return in Form GE-II reflecting Nil purchases is required to be filed in case there are no purchases during the respective quarter.

DVAT Notification dt. 6 May 2016

B. Govt. Entities to File Online Quarterly DVAT Return of Purchasrs meant for consumption in Form GE-II [12 Jan 2016]

The DVAT Deptt vide Notification No. F.3(619)/Policy/VAT/2016/1291-1304 dt. 12/01/2016 has prescribed all Government Entities having their offices functioning within the National Capital Territory of Delhi, to furnish an online quarterly return of purchases made by them for the purpose of consumption or use by them (i.e. not for the purpose of making a sale as defined under clause (zc) of sub-section (1) of section 2 of the DVAT Act) from the dealers registered under the said Act and having a valid TIN/ Registration Number in the format ‘Form GE-II’ enclosed herewith. This shall further be subject to the following conditions:-

1.  For the purpose of above, the term ‘Government Entity’ shall mean a State Government or the Central Government or a Company, Corporation, Board, Authority, Undertaking or any other body owned, financed or controlled either wholly or partly by any State Government or the Central Government.

2.  All such Government Entities shall have to enroll themselves by logging on to website of the DVAT Department www.dvat.gov.in at first by clicking on the relevant link on the menu. Basic information has to be filed online in Form GE-I.  A unique ID (GEID) would be generated after successful submission of information. This ID shall be used as Login ID for filing the return in Form GE-II. Password for filing GE-II for the first time would be communicated on e-mail provided by the entity.

3. Separate GEID would be required to be generated in respect of each Drawing and Disbursing Officer (DDO)/person responsible for release of payment in respect of purchases where the number of such DDOs/persons is more than one.

4.  After generation of GEID, the Government Entity shall convey the same to the dealers who will be selling or supplying goods to the Government Entity for mentioning the same on the sale invoices. The Government Entity shall also verify the TIN of the seller/supplier from the website www.dvat.gov.in

5.  The return should be filed on quarterly basis in Form GE-II by 28th  day of the month following the quarter to which the return pertains. To begin with, return for the first three quarters of the current financial year (i. e. 1st  April, 2015 to 30th  June, 2015; 1st  July, 2015 to 30th  September, 2015 and 1st  October, 2015 to 31st  December, 2015) is required to be filed by 15th February, 2016.

6.  The return should be uploaded on the above said portal of the Department by logging on to the website of the Department using the GEID and password.

7.  While filing the return in Form GE-II for a quarter, the Government Entities are required to furnish details of all such purchases in respect of which, the date of issuing invoice or bill by the respective supplying dealer falls within the said quarter, irrespective of whether or not the payment has been released to the supplying dealer during the said quarter.

8.  The person authorized to file GE-II shall obtain a certificate from the seller that due VAT has been deposited. This certificate shall be enclosed with the bill submitted to the authority competent to release the payment.

9. The details furnished in Form GE-I shall be required to be updated within 30 days in case of any change.

10. Non Compliance of the notification would be treated as violation of the provisions of the said Act and would be proceeded accordingly .

This DVAT notification is valid with immediate effect, i.e. from 12th Jan., 2016.

Govt. Entities to File Online Quarterly Return of Purchases in Form GE-II: DVAT Notification 12 Jan 2016

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