Delhi Value Added Tax (DVAT)

SI. No. Nature of Irregularity/ Particulars Remarks by

Auditor
1 Registration Certificate (RC)
(i) VAT RC:
A) RC No.
B) Validity
C) Nature of Registration

(ii) CST RC:

A) RC No.
B) Validity
C) Nature of Registration
2 Check VAT rate on those items in which dealer is:
A) registered, or
B) unregistered but trading
3. PURCHASES
Purchase bills not specifying any/all of the following:
A) Date,
B) Bill No.,
C) Name of party

4. Entry made without considering the following:

(i) On capital goods:
A) Only on capital goods &
B) 3 equal annual instalments
(ii) On other goods:
100% Input Tax Credit (ITC) at one time
5. Input Tax Credit (ITC) taken without satisfying the
following conditions:
(i) Purpose:
A) 100% Sales (i.e. 100% ITC), or
B) Proportionate Sales (i.e. proportionate ITC)
(ii) Tax invoices (Registered Dealer)
(iii) Whether VAT rate and amount are mentioned
separately/ stated inclusively in the total amount.
(iv) ITC not availed on inter-state purchases.
Comment on the procedure of receiving purchase bills.

6. Booking according to the various categories of ITC

rates.

7. SALES
Sales invoices not specifying any/all of the following:
(i) Date
(ii) Bill No.
(iii) Name of party
(iv) Vendor’s TIN
(v) DVAT rate and amount
(vi) Total sales’ amount
8. Any discrepancies found in seriatim of sale invoices.
9. Comments on the procedure of receiving sale invoices.
10. PROCESS
Any inaccurate calculation of ITC, output tax & net tax
11. Any error in accounting of ITC, output tax & net tax
12. Process of identification of cases for applicability of tax
12. DEPOSITION
A) Delay in deposition of tax.
B) Delay in deposition of tax and non-payment of
interest.
 C) Interest paid but not properly mentioned in
challan.

13. Comment on the supply of relevant data under various

categories of VAT rates.
14. RETURN
A) Delay in submission of return
B) Error in return

15. Comment on the proper filing of challan & return.

16. CST