Section 86(9) Fails to furnish any return, Revised Return or other document under Chapter V Delhi Value Added Tax: Penalty u/s 86(9)

Penalty Under Section 86(9) of Delhi Value Added Tax Act

Default
If a person required to furnish a return under Chapter V of Delhi Value Added Tax (DVAT)
(a) Fails to furnish any return by the due date; or

(b) Fails to furnish with a return any other document that is required to be furnished with the return

(c) Being required to revise a return already furnished, fails to furnish the revised return by the due date

Amount of Penalty
Rs. 100 per day immediately following the due date until the failure is rectified

Maximum Amount of Penalty Rs. 10,000/-

Penalties for various defaults under Delhi Value Added Tax (DVAT) Act

Section 86(4) Failed to apply for DVAT registration within one month from the day on which requirement arose

Section 86(5) Failed to file information for Amendment in Registration Certificate of Delhi Value Added Tax

Section 86(6) Fails to apply for cancellation of Registration Certificate under section 22(2) of Delhi Value Added Tax

Section 86(7) Any person falsely represents that he is a Registered Dealer of Delhi Value Added Tax: Penalty u/s 86(7)

Section 86(8) Fails to company with the condition of voluntary registration of Delhi Value Added Tax: Penalty u/s 86(8)

Section 86(9) Fails to furnish any return, Revised Return or other document under Chapter V Delhi Value Added Tax: Penalty u/s 86(9)

Section 86(10) Any Person furnish false DVAT Return or fails to furnish return or Omits Material Information: Penalty under Section 86(10) of Delhi Value Added Tax Act

Section 86(11) Any dealer who has claimed tax credit under section 14 of this Act or claimed a greater amount of tax

Section 86(12) Where a tax deficiency arises: Penalty u/s 86(12)

Section 86(13) A person fails to prepared required records and accounts or fails to prepare it in proper manner or fails to retain record for prescribed period: Penalty u/s 86(13)