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<h1>Dealers Must Pay Delhi VAT Within 21 Days Each Month; Liability Resumes on Exceeding Turnover Threshold</h1> The Delhi Value Added Tax Act, 2004 mandates that registered dealers, or those required to be registered, must pay tax on sales at rates specified in the Act. Dealers must remit net tax within 21 days after each month, independent of filing returns or receiving assessment notices. Dealers remain liable until their turnover falls below a specified threshold. If a dealer's registration is canceled but turnover exceeds the threshold again, tax liability resumes. Organizers of sales events must ensure participants are registered and compliant. Importers may need to pay advance tax on goods entering Delhi, subject to conditions and potential exemptions.