14 July 2024
It seems like you are asking about VAT registration and compliance requirements for casual dealers in Delhi. Here are the details:
### VAT Registration for Casual Dealer in Delhi:
1. **Form Number for VAT Registration:** - Casual dealers in Delhi need to fill Form DVAT-04 for VAT registration.
2. **Limit of Gross Turnover for Registration:** - Casual dealers are required to register for VAT irrespective of turnover. There is no specific turnover limit for registration.
### Payment of VAT:
3. **Payment Challan for VAT:** - VAT payments for casual dealers in Delhi are typically made using Form DVAT-20.
### Return Filing:
4. **Return Form for Casual Dealer:** - Casual dealers file their VAT returns using Form DVAT-16.
5. **Due Dates:** - **Payment of VAT:** Casual dealers must make VAT payments monthly by the 21st of the following month. For example, VAT for the month of January is due by February 21st. - **Filing of VAT Returns:** VAT returns for casual dealers must be filed quarterly. The due dates are: - Quarter ending March 31st: April 25th - Quarter ending June 30th: July 25th - Quarter ending September 30th: October 25th - Quarter ending December 31st: January 25th
### Note: - Casual dealers in Delhi are those who do not have a fixed place of business in Delhi but undertake transactions occasionally or sporadically. They need to comply with VAT requirements as per the Delhi Value Added Tax Act, 2004. - It's advisable to verify these details with the latest notifications or updates from the Delhi government's Department of Trade and Taxes or consult with a tax professional familiar with Delhi VAT laws for accurate and current information.
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