GOVERNMENT
OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN,
I.P.ESTATE, NEW DELHI-110 002
No.F.3(515)/Policy/VAT/15/1195-1201,
Dated:29-12-2015
CIRCULAR NO 33 OF
2015-16
This
department had issued a Notification
No. 3(515)/Policy/VAT/ 2015/330-341 dated 26/06/15 prescribing the return to be filed by
the persons engaged in providing facility of electronic shopping (commonly
known as e-commerce) through their web portals. These entities were required to
provide details of dealers using these platforms for making sales.
The
department has been receiving a number of queries from the dealers engaged in
e-Commerce as to whether they are required to get themselves registered and
file prescribed returns. A confusion also arose about dealers effecting sales
of their own products through their own e-portats/websites.
It
is hereby clarified that only the persons who are providing these
e-portals/websites to other dealers for passing on the orders from customers to
the dealers /other vendors are
required to enrol and file the returns in terms of Notification dated 26/06/15 referred above.
This
issues with the prior approval
of the Commissioner, VAT.
(R.K.Mishra)
Spl. Commissioner
(Policy)
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