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of <h1>Delhi VAT Rules: Security Requirements for Registration, De-sealing, and Releasing Seized Goods Explained</h1> Under the Delhi Value Added Tax Rules, 2005, individuals applying for registration must furnish security up to one lakh rupees. This amount can be reduced by up to fifty thousand rupees if specific documents such as utility bills, PAN, or proof of property ownership are provided. For de-sealing premises, security equal to one percent of the highest gross turnover in the last three years or five lakh rupees, whichever is higher, is required. For releasing seized goods, security is twice the tax payable. The Commissioner may also require security for refund claims, not exceeding the refund amount.
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