GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI:110002.
No.F.3(521)/Policy/VAT/2015/ 30 -is
CIRCULAR NO. ~ 7 OF 2017-18
Subject:" Grant of Registration under DVAT & CST.
In continuation of Circular No.24 of 2016-17 dt. 23.02.201T(issued' vide
No.F.3(521)/Policy/VAT/2015/1200-1205), on the issue of gr~mt of online registration
under OVAT/CST Act, it is clarified that in respect of dealers who have been issued
Provisional Registration pursuant to earlier Circular No. 3 of 2015-16 dt. 27.04.2015
(upto the issuance of circular No.24 of 2016-17 dt. 23.02.20~?), but the signed copy of
registration certificate (OVAT-06) has not yet been issued due to pending VAT!
verification, the Assessing Authority/Ward Incharge shall process and issue signed copy
of R.C.(OVAT-06)after due verification of registration application. (DVAT-04ju~der
Act and Form-A under CSTAct and all requisite documents, without any Held verification
by the VAT!. In case of any deficiency in the requisite documents
submitted by the
applicant dealer, the Assessing Authority shall provide an opportunity to the dealer for
removal of deficiency thereof.
take appropriate decision in accordance with the relevant
The Assessing Authority sha,!1
provisions of DVAT Act, 2004 read with DVAT Rules, 2005.
All Zonal Incharges shall monitor and ensure that the pending R.C.sof above category
are issued to the applicant dealers at the earliest.
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However, the aforesaid instructions shall-not preclude Assessing Authority of the Ward
from conducting VATI inspecti6naft~'r the issue of Registration Certificate and to take
appropriate action/decision as per the. provisions of DVAT/CSTAct and concerned Rules,
" ,(Ranjeet Singh)
Joint Commissioner (Policy)
No.F.3(521)/Policy/VAT /2015/ ;3 og '-/5 .
.Copv'forwarded for informationa'nd necessary action to:-
1. All Spl./ Addl'/Joint Commissioners, Department of Trade & Taxes, GNCTof Delhi,
, '--., ,<.-,.< .'
Vyapar Bhawan, LP. Estate, New Delhi-110 002.
2.' Joint Cornmlssionertl'olicv), Department of Trade & Taxes, GNCT of Delhi, Vyapar
-Bhawan, I.P. Estate; New Delhi-110 002.
Commissioner (System) with the request to make necessary modifiCations in
. the System.. .
V Pr~gr~mmer(EDP), De'~artment of Trade & Taxes, GNCTof Delhi, Vyapar Bhawan,
'. LP:'Estate, New Delhi-Ll.O '002 foruploading the Circular on the website of the
5. . All Assistant Commissioners/AVATOs, Department of Trade & Taxes, GNCT of
Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-Ll.O 002 through Zonal incharges.
6. The President/General Secretary, Sales Tax Bar Association(Regd.), Vyapar
Bhawan, I.P. Estate, New Delhi.
7. PS to the Commissioner, VAT Department of Trade & Taxes,' GNCT of Delhi,
Vyapar Bhawan, LP. Estate, New Delhi-ll0002.
8. Guard File.
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