The GST and VAT constitute major revenue streams for the Delhi government. However, the 7.7 lakh dealers/taxpayers have experienced challenges in tax compliance in recent times and also COVID-19 related challenges.
Hence to support all dealers, to understand their challenges, and to boost revenue collection, the department of trade and taxes has reached out to the taxpayers.
In a state-wide campaign in January 2021, the officers of Trade & Taxes Department, Government of NCT of Delhi interacted with about 200 Market Trade Associations of Delhi and made associations aware of the latest developments on GST/VAT provisions.
Taxpayers were informed about the process of filing of GSTR- 3B return with the stipulated date in order to avoid 3A notices. The market associations were sensitized that continuous non-filing of 3B returns for 2 months leads to blocking of e-way bill generation and GSTR-1 return filing.
In this massive outreach effort, taxpayers were also made aware of provisions regarding the non-display of GSTIN number on board, along with the promotion of e-invoicing and mandatory issuance of tax invoices. The department also impressed upon market associations and taxpayers the need for ensuring the sale of goods on valid bills and for ensuring strict compliance with GST / VAT guidelines.