3. Periodic returns.
(1) Every dealer liable to pay tax under the Act shall furnish a return in Form-1 in respect of each tax period for which the turnover is required to be furnished, determined under rule 11 of the Central Rules, to the Commissioner, in the manner and by the time prescribed in respect of returns for the purposes of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) and the rules made thereunder.
(2) The Commissioner or the person authorised by him shall issue to the dealer a receipt in Form - Dvat-56 as prescribed in the Dvat rules acknowledging the receipt of the return accompained by Part- C of the receipted treasury challan.
FORM OF ACKNOWLEDGEMENT RECEIPT
Receipt No. Dated the ..
Received from M/s ...............................
(Registration Certificate No. .......) a monthly/quarterly return in Form 1 alongwith Part `C' of
the treasury challan showing the deposit of Rs. ..... for the month/quarter ending ...... .
Signature of Commissioner/ person authorized
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