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Quarterly Returns Prescribed for Persons engaged in E-commerce under Delhi VAT

September 13, 2018

Quarterly Returns Prescribed for E-commerce Companies w.e.f 1^st April, 2015

By CA Ankit Gulgulia (Jain)

In a very interesting (Potentially a back-door taxing) and compliance burdening notification issued by Government of Delhi, the returns have been prescribed Quarterly returns for E-commerce portals (not dealers selling on such portal) as under to share details of :-

a) Dealers located in Delhi
Supplying the Goods to customers in Delhi
Supply the goods to customers outside Delhi

b) Dealers located outside Delhi
Supplying goods to customers of Delhi

Update (30.12.2015) :- No Compliance is required if One Sells his Own Products only on his Website.

Such E-commerce person (Co. / Firm / LLP / Proprietorship) etc may be acting as facilitators, directing the transaction to the dealer concerned for supplying the goods to the customer who has ordered for such supply or supplying the goods directly to the customers from the godown maintained, managed and owned by such facilitating entities, where the goods of concerned dealer have already been stored.

Highlights of the Return shall be as under:-

10^th of following month every Quarter beginning with Quarter ended 30^thJune,2015 who’s current due date shall be 10^th July, 2015
Basic Profile in EC-1 is to be filed. Quarterly return of EC-II & EC-III is to be filed.
Net sale turnover of a dealer shall be turnover as reduced there from the turnover of the sold goods returned which have been sold during the same quarter
The return of a quarter can be revised by the end of next quarter for making corrections for the goods sold in that quarter but returned in subsequent quarter.
Suppression of information relating to any dealer engaged in supplying goods directly or indirectly through the portal of e-commerce entity would also be treated as violation of the provision of Delhi Value Added Tax Act, 2004 / Central Sales Tax Act, 1956. Such turnover would be deemed as sale made by the e-commerce entity.

Author’s Note:- The same will be a check on Dealers engaged in selling goods via Online Web Marketplace. Further, where the turnover is not so disclosed by e-commerce company, interestingly that turnover will be deemed as sale by such E-commerce company only.

Source :- Notification No.F.3(515)/Policy/VAT/2015/330-41 dated 26^th June,2015
Related Tags CA Ankit Gulgulia, DVAT