With the change in time, paper filing is giving way to online submission. Several departments have already facilitated online filing of returns and documents like Income Tax Department for Income Tax and TDS Returns, Ministry of Company Affairs for the Companies’ Returns, Excise Department for Central Excise Returns, Service Tax Returns etc. The Sales Tax Departments have also taken steps for facilitating E-Filing of VAT Returns.

• Sec.26(2) of the DVAT Act, 2004 empowers the Commissioner to notify dealer or a class or classes of dealers by special or general order to file the VAT Returns in such electronic forms from such date and within such time and in such manner as may be prescribed, in addition to the filling of regular returns with the department.
• In exercise of the above powers, the class of dealers 
  - whose annual tax deposit for the Assessment Year 2003-04 was not below Rs.50 Lacs under the Delhi Sales Tax Act, 1975 (Repealed) or under the Central Sales Tax Act, 1956 or under both Acts, and
  -  whose tax period was a “month”.
  
  were required to file the VAT Returns in Electronic Form (in addition to filing regular returns with the department) with in 25 days from the end of the tax period with effect from the Return for the month of February’06. [Notification No.F.7(7)/POLICY-III/VAT/2005-06/2089 dt 13th March, 2006] 
• Recently, E-Filing of VAT Returns has been made mandatory for the class of dealers whose tax period is “one month”. Such dealers are required to file their VAT Returns in electronic form within 25 days of the end of their tax period with effect from the return for the month of February, 2007 in addition to the filling of regular returns with the department as per Sec.26(1) read with Rule 28(3). [Notification No. F.7(7)/POLICY-III/VAT/2005-06/3671 dt 12th February, 2007]

1. Log onto site http://www.dvat.gov.in
2. Enter your TIN which is user ID and Password to log-in at “Dealer Login” on the home page. Password can be changed by clicking on ‘change password’ option. Update profile including Email, Telephone nos., Mobile phone nos. etc.
3. Select “On line Return>>File Original Return” from left menu.
4. If you want to file revised return then select “On line Return”>>”File Revised Return” from left menu.
5. Fill all details in Form “DVAT-16” correctly. Return should be filed after making payment of due tax.
6. After completing all applicable entries in Form DVAT-16, click on ‘next’ button. Entries made by you will be shown on the next screen. Click on ‘Edit’ button if you wanted to edit, otherwise, click on ‘confirm and fill Form 1’ if you are registered under CST Act also. If you are registered under DVAT Act only, the process ends after clicking on ‘confirm’ button. Now you have to print two copies of return and follow procedure from step 8 to 12 below.
7. Proceed on to fill up CST return in Form 1, if you are registered under Central Act also. After completing all applicable entries, click on ‘Submit’ button. Entries made by you will be shown on the next screen. Click on, ‘Edit’ button if you want to change the entries or, ‘Confirm’ button.
8. You have filled up the periodical return(s) for the tax period selected by you in the beginning. Now you are on the ‘Print’ screen. All earlier returns filed by you will also be shown here. Select the current return you have just filled in. Click on the print icon and take print out. A unique number will be displayed on the top right corner of the return(s). (Practically, unique number is named as Online Return Id and it is displayed on the top middle screen)
9. Print two copies of the return(s). Keep one copy with you for record and submit another copy to the Department along with copies of payment challans and original TDS certificates.
10. Obtain computerized receipt from the Department at the time of submission of return(s). (This requires practical confirmation)
11. Only printed copies of the return(s) on which unique online receipt number is displayed may be filed with the deptt. In no case, handwritten another copy of return(s) may be filed with this printed copy. Entries made in the online return will be treated as final.
12. Procedure for filing revised return(s) is same except quoting computerized receipt number, obtained at the time of submission of printed copy to the deptt. and date of filing of original return, at the top right corner of return.
13. If the dealer wants to reprint the Returns filed online, then he may go to the return history page in the “online return filing” link from the menu and select the desired return to print.

Following acknowledgements / forms are notified to be attached alongwith the DVAT Return by the respective dealers. [Notification No. F.1 (16) / P-II / VAT / ACT / 2007 / 3682 dt 12th February, 2007]. Any return without attachment of an acknowledgement form shall be treated as incomplete return.

The author is a member of the Institute and the views expressed herein are his personal views and do not necessarily represent the views of the Regional Council. He can be reached at manobhav_verma@yahoo.com