How to do Self assessment Section 31 of DVAT Act 2004
(1) Where a return is furnished by a person as required under section 26 or section 27 of this Act which contains the prescribed information and complies with the requirements of this Act and the rules
(a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return;
(b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and
(c) the notice referred to in clause (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment.
(2) No assessment shall arise under sub-section (1) of this section, if the Commissioner has already made an assessment of tax in respect of the same tax period under another section of this Act.
DELHI VALUE ADDED TAX ACT 2004
Section 21 : Amendment of registration
Section 22 : Cancellation of registration
Section 23 : Effect of de-registration
Section 24 : Registration during transition
Section 25 : Security from certain classes of dealers and other persons
Section 26 : Periodical payment of tax and furnishing of returns
Section 27 : Power to require other returns
Section 28 : Correction of deficiencies
Section 30 : Assessment of tax, interest or penalty
Section 32 : Default assessment of tax payable
Section 33 : Assessment of penalty
Section 34 : Limitation on assessment and re-assessment
Section 35 : Collection of assessed tax and penalties
Section 36 : Manner of payment of tax, penalties and interest
Section 36A : Tax deducted at source
Section 37 : Order of application of payments
Section 39 : Power to withhold refund in certain cases
Section 40 : Collection of tax only by registered dealers
Section 40A : Agreement to defeat the intention and application of this Act to be void