On 26th June 2015 NOTIFICATION No. F.3(515)/Policy/VAT/2015/330-41 has been issued to prescribe a return for the dealers located in Delhi, supplying goods either to customers of Delhi or outside Delhi and dealers located outside Delhi, supplying goods to customers of Delhi, for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals. The said notification prescribed the form and due date of Return as Form EC-II & EC-III to be filed quarterly by 10th day of the following month.

The notification further provided that all such persons engaged in the business of e-commerce shall have to enrol themselves by logging on to the web-site of the department at first by clicking on the relevant link in the Menu. The basic information has to be filed online in Form EC-I.

Recently, on 21st July 2015 vide CIRCULAR NO. 15 of 2015-16 No.F.3(515)/Policy/VAT/2015/430-436 Dated 21st July, 2015 the due date of online filing of DVAT return of the 1st quarter, in form EC-II, EC-III has been extended upto 30-09-2015.