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        VAT - Delhi

        Section 50A - Electronic communication of sale information

        Delhi Value Added Tax Act, 2004
        Chapter VIII
        Accounts and Records

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        Electronic communication requirement for sale invoices may mandate dealer installation of devices, with costs borne by dealers. The Government may, by notification in the official gazette, require any dealer or class of dealers to install physical compliance devices or software for instantaneous electronic communication of sale invoice information to the Commissioner, and the cost of such equipment and installation shall be borne by the dealer.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Electronic communication requirement for sale invoices may mandate dealer installation of devices, with costs borne by dealers.

                                The Government may, by notification in the official gazette, require any dealer or class of dealers to install physical compliance devices or software for instantaneous electronic communication of sale invoice information to the Commissioner, and the cost of such equipment and installation shall be borne by the dealer.


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