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of <h1>Delhi VAT Act: Tax Refunds Subject to Offsets, Timing, and Conditions; Security May Be Required; Returns Must Be Filed</h1> Under the Delhi Value Added Tax Act, 2004, the Commissioner is required to refund any excess tax, penalty, or interest paid by a taxpayer. Before issuing refunds, the Commissioner must first apply any excess towards outstanding amounts under this or the Central Sales Tax Act. Taxpayers can choose to receive refunds within specified timeframes or carry the excess forward as a tax credit. If an audit or inquiry is pending, the excess is carried forward. Refunds may require security, and certain conditions apply, such as ensuring tax amounts included in sales to unregistered buyers are refunded to them before a dealer can claim a refund. Refunds are denied if returns are not filed.
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