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of <h1>Dealers Claiming Transitional Tax Credit Over 1 Lakh Must Submit DVAT-18 with Accountant's Certificate Under Rule 14.</h1> Registered dealers seeking to claim transitional input tax credit under Section 14 of the Delhi Value Added Tax Rules, 2005, must submit a statement using Form DVAT-18. If the claimed tax credit exceeds one lakh rupees, the statement must also include a certificate signed by an Accountant. This requirement ensures proper documentation and verification for substantial tax credit claims upon the Act's commencement.
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