Notification  No.F.3(393)/Policy/VAT/2013/1086-1096

 Dated:19/12/2013

1. The details of programmes/functions, to be organised in the Banquet Halls, Farm  Houses, Marriage/Party Halls, Hotels, Open Ground etc., where food and/or liquor items are to be supplied/provided and cost of booking exceeds Rs. 1 Lakh per function, shall be submitted by the owner/lessee/custodian of the venue through a return in Form BE-2, annexed to this notification, at least 3 days before the start of the fortnight i.e. return for the first fortnight of a month should be filed by 3 days before first day of a month and for second fortnight it should be filed by 12th of the month. Such persons also have to enroll themselves by filing information in Form BE-1. Information of the booking/cancellation done after filing of return should be provided by revising the relevant return within a week of such cancellation.

2. Further, the application for enrolment in Form BE-1 and the fortnightly return in Form BE-2 should be filed by owner/lessee/custodian of the venue to concerned Zonal Additional Commissioner/Joint Commissioner, Department of Trade & Taxes, Vyapar Bhawan, New Delhi-110 002.

3. Any eligible person who fails to comply with the directions issued vide this Notification, shall be liable for penalty in accordance with section 86 of Delhi Value Added Tax Act, 2004 along with other appropriate action as per relevant provisions of Delhi Value Added Tax Act/Rules.

4. This notification shall come into force with effect from 1st fortnight of January, 2014.

Regards

CA. Mona Singhal

Partner

Arpit Gupta & Associates

Chartered Accountants

701, Nirmal Tower,

26, Barakhamba Road,

Connaught Place, Delhi-110001

Mobile:- 8130711885, 9873082769 

Website: www.caaga.co.in