www.dvat.gov.in : The Department Of Trade And Taxes Application Status

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Welcome to The Department Of Trade And Taxes
Introduction
The information on this site is protected by Copyright Act and is advisory in nature. It can't be used for legal purposes. Any unauthorized use of the information will attract the prosecution under Cyber law. In case, anything contained on this site is in contradiction to the provisions of the Delhi Value Added Tax Act & the Central Sales Tax Act & rules framed there under, the same may be treated as NULL and VOID. The visitors are requested to bring the same to the notice of the department so that necessary corrections can be made on the site. Dept. holds the right to change any information on this site without any prior notice to the user.

Contact us:
The Department Of Trade And Taxes,
Government of NCT of Delhi, India.

[Guest]

How do I calculate my tax liability?

Calculating tax liability under VAT is very simple. If a dealer is selling any item of 5% tax and he sells goods worth Rs. 1,000/-. Amount of tax payable will be Rs. 50/- But same goods he had purchased for Rs. 900/- and at that time of purchase he had already paid Rs. 45/- so the net tax payable by him will be 50-45= 5 and he will pay to the Government only Rs. 5 on the sale of Rs. 1000/- (@ 5% tax rate). The tax payable by him is tax rate multiplied by value addition, in the instant case (1000-900) X 0.05.

[Unregistered]

Will input tax credit be available on all purchases for the business?

Generally, input tax credit will be eligible on all goods purchased for resale, raw material and packing materials for use in the manufacture of goods and even capital goods.

Only goods purchased from VAT registered dealers in the State will be eligible for input tax credit. Input tax credit will not be available on Inter State purchases.

The purchases on which you cannot claim a credit for your input tax are :
1. All automobiles including commercial vehicles, and two and three wheelers and spares parts for repairs and maintenance and tyres and tubes thereof;
2. Fuels in the form of petrol, diesel, kerosene, LPG, CNG, PNG and coal;
3. Conventional clothing and footwear, clothing fabrics.
4. Food for human consumption.
5. Beverages for human consumption.
6. Goods designed, and used predominantly for, the provision of entertainment including television receivers, video cassette players, radios, stereo systems, audio cassette player, CD players, DVD player, computer game consoles and computer games, cameras of any kind.
7. Air conditioners, air conditioning plants or units other than those used for manufacturing purposes; air coolers, fans and air circulators.
8. Tobacco in any form and tobacco products.
9. Office equipments, furniture, carpets, stationary items, advertisement and publicity materials, sanitation equipments, fixtures including electrical fixtures and fittings, generators and electrical installation.
10. Elevators (lifts);
11. Computers other than those used for the purpose in normal business.
12. All kinds of cranes, earthmovers, JCB, excavators, road rollers, concrete mixing machines and other similar machineries.
13. Goods for personal consumption or for gifts.
14. Goods purchased and accounted for in business but utilized for the facility to the employees and
15. Goods used for construction of or incorporation in civil structures and immovable goods or properties not constituting part of the works contracts.