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<h1>Transporters and Warehouse Operators Must Submit Stock Information Under Delhi VAT Rule 67 and Section 24.</h1> Under Rule 67 of the Delhi Value Added Tax Rules, 2005, every transporter, cold storage, warehouse operator, or relevant individual must provide information necessary for the Act's administration. Individuals deemed registered under the Act per section 24 must submit a statement of opening stock not taxed under the Delhi Sales Tax Act 1975 using Form DVAT-18A with their first return in Form DVAT-16. Previous provisions required dealers involved in inter-State trade to submit a statement in Form DVAT-51, but these requirements have been omitted through subsequent notifications.