Extension of reconciliation return deadline: DVAT 51 and original declaration forms filing extended for all 2011 12 quarters.
Extension of time granted for furnishing the DVAT 51 reconciliation return and for submission of the original portions of declaration Forms 'C', 'E I'/'E II', 'F', 'I', 'J' and 'H' for the first through fourth quarters of 2011 12, with the online Form CD 1 filing deadline aligned to the reconciliation return submission requirement.

Monthly tax deposit requirement for quarterly dealers where aggregate tax liability exceeds threshold, counting VAT, CST and TDS.
Quarterly dealers whose aggregate tax liability exceeds the threshold must remit tax monthly; the aggregate includes liabilities under the Delhi Value Added Tax Act and the Central Sales Tax Act and does not exclude Tax Deducted at Source (TDS), so TDS plus the balance tax payable by the dealer are counted for the threshold determination, and affected dealers must make the specified monthly deposits by the stated deadline.

Transfer of right to use goods: set top box leases are deemed sales and subject to value added tax under law.
Set top boxes supplied on lease or against refundable securities constitute a transfer of right to use goods and are a deemed sale under the DVAT Act, attracting tax; outright sales of set top boxes are likewise taxable. Assessing authorities must identify such operators, determine tax liabilities, and report actions through zonal coordinators to the designated departmental officer.

Advance issuance of statutory forms: restricted procedures require prior approval and specified safeguards to prevent misuse.
Advance issuance of C forms is discouraged and permitted only in exceptional cases after prior on file approval of the Special Commissioner II. The Assessing Authority must confirm the item is allowed on the purchaser's Central RC and enforce safeguards: a requisition letter from the purchaser, selling dealer's Assessing Authority and registration copy, proforma invoice with permitted deductions, issuance through the DVAT system, red ink marking and sealing of the original as an advance form with stated value and validity, and adequate security from the purchaser to prevent misuse.

Monthly deposit requirement for quarterly dealers when tax liability exceeds threshold; payment due within twenty-one days.
Dealers with a 'Quarter' tax period who were liable to pay net tax above one lac rupees in the previous financial year, or whose tax liability exceeds one lac rupees during the current year, must deposit due tax for each calendar month within 21 days of the end of that month, converting their payment frequency to monthly where the specified net tax threshold is met.

Default assessments for missing statutory declaration forms to be completed for 2008-11 by 31 January 2013.
Default assessments are mandated for cases with missing statutory declaration forms for inter state and related transactions for 2008 09 (if not time barred), 2009 10 and 2010 11, to be completed by 31 January 2013; assessing officers must ensure no case with deficient forms remains unassessed and must verify concessional sale claims and other exemptions only after documentary examination, recording findings in the default assessment order.

Closing stock classification must be reported tax-rate-wise in Form Stock-1, irrespective of purchase source, with WIP allocation.
Registered dealers must report tax-rate-wise closing stock as on 31 March in Form Stock-1, classifying goods under the VAT tax-rate categories irrespective of purchase source, with exempt items shown accordingly. For manufacturers, work-in-progress is to be allocated to raw material or finished goods based on its proximity to those stages. Only physical stock held on 31 March is to be included; stock-in-transit and consignment stock should be shown separately.

Reconciliation return extension: filing DVAT 51 and original central declaration forms allowed until extended deadline for affected tax quarters.
Extension of time is granted for furnishing Form DVAT-51 and for submission of the original portion of Declaration Forms C, E I/E II, F, I, J and H for the first, second and third quarters of the 2011-12 year, under the Delhi VAT Rules and Central Sales Tax rules, with a uniform extended filing date; the fourth quarter deadline is separately fixed and departmental circulation for implementation is directed.

Extension of return filing deadline allows later online and hard copy submission; tax must be deposited and penalties may apply.
The deadline for online filing of DVAT/CST returns for the quarter is extended and the deadline for submission of hard copy returns is separately extended; tax for the period must nevertheless be deposited in accordance with the DVAT Act, and applicable interest and penalty will be imposed for late deposit.

Data mismatch-based assessment review: dealers given opportunity to reconcile annexure records to avoid tax, interest, and penalty.
The Department is conducting a suo motu review of tax and penalty assessments framed for quarterly dealers based on mismatches between Annexure 2A and 2B data, providing an additional opportunity to reconcile discrepancies via the online "Mismatch Report"; revised orders and worksheets will be hosted online and dealers must reconcile records by the prescribed deadline to avoid additional tax, interest and penalty.

Data-mismatch based assessment review allows dealers an opportunity to reconcile Annexure 2A/2B discrepancies before reassessment.
Assessment of quarterly dealers based on Annexure 2A/2B mismatches for Q1 2012-13 will be reviewed suo motu to allow reconciliation; reviews will use data as of 19/10/2012 at 09:00 pm, orders and worksheets will be issued within five working days and hosted on the department website; dealers must reconcile April-June 2012 mismatches via the online Mismatch Report by 6:00 pm on 19/10/2012 to avoid additional tax, interest and penalty.

Issuance schedule for Central Declaration Forms: limited to Wednesdays and Fridays; Mondays excluded; effective from mid October.
The Department of Trade & Taxes prescribes that Central Declaration Forms or Certificates shall be issued to dealers only on Wednesdays and Fridays and shall not be issued on Mondays. The arrangement is administrative and takes effect from mid-October 2012, with instructions circulated to senior departmental officers, zonal incharges, policy and VAT officers, and the Sales Tax Bar Association for implementation.

Waiver of security for registration extended; applicants need not furnish security for registration under DVAT Act.
An administrative waiver of the security requirement for registration under the DVAT Act removed the deposit condition for new registrants and was initially provided for a two month period starting in late July 2012. The waiver was subsequently extended through the end of December 2012 so that dealers applying within that extended period need not furnish any security for registration.

Quarterly return filing arrangements require hard-copy submission of online-filed returns at designated counters by the stated deadline.
Hard copies of quarterly VAT returns that have been filed online for the quarter ending 30-9-2012 will be accepted at designated Front Office Extension Counters on specified dates during set hours, with floor-wise staff arrangements made by Zonal-in-charges. Date-and-numbering stamps will be issued to ward in-charges and must be returned to the Front Office by the close of the final receipt day. No manual return not filed online shall be accepted, and a last date for online submission is fixed.

Extension of reconciliation return deadline: DVAT 51 and original declaration forms may be furnished by the extended deadline.
The Commissioner extends the time limit for furnishing the DVAT 51 reconciliation return and for submitting the portion marked 'original' of Declaration Forms C, E I, E II, F, I, J and H for specified quarters of the 2011 12 tax year, setting a common extended compliance date of 31st October, 2012.

Transporters must carry DVAT 32 and DVAT 33 under VAT law or face penalties and vehicle detention.
Transporters and persons in charge of goods vehicles must carry a Transport Receipt in Form DVAT 32 and a Sale Invoice or Delivery Note in Form DVAT 33 while transporting goods; dealers and other persons using their own vehicles are included as transporters. Carrying goods without the required, genuine, and properly accounted documents attracts a penalty of forty paisa in a rupee on the value of such goods and may lead to detention of vehicles. The notice sets out the required forms and key fields.

Online issuance of Central Declaration Forms enables dealers to requisition and immediately download and print Forms C, F and H.
A fully automated online issuance mechanism allows registered dealers to log in with TIN and password, submit requisitions for Central Declaration Forms C, F and H, and immediately download and print the requested forms; detailed instructions are available in the website User Manuals and issues may be notified through the Helpdesk link.

Mandatory pre-entry reporting of interstate goods requires online T-2 filing to permit issuance of Central declaration forms.
Registered dealers must file invoice and Goods Receipt Note details in Form T-2 online before goods enter Delhi for all interstate purchases, imports and stock transfers; Form T-2 data will be imported into the online facility for issuance of Central Declaration Forms C, F and H, and non submission will restrict the amount eligible for those forms and may invite adverse assessment and penalty.

Online issuance of Central Declaration Forms enables automated requisition and immediate download, conditional on return filing and dues clearance.
Central Declaration Forms 'C', 'F' and 'H' are issued online through an automated dealer portal based on purchase data in Annexure 2A; dealers may reduce specified overheads from Annexure 2A amounts and split requisitions where supplier dispatches span periods. Online forms bear a unique identifier, barcode, electronic seal and watermark. The online facility covers forms for the stated fiscal year onward and is initially limited to selected wards; prior year forms, advance forms and other certificates remain issued by Ward Officers. Access is conditional on filed returns and clearance of dues, and dealers must update specified lists via dealer login before requisitioning.

Gross Amount of Turnover reporting required; returns and credit/debit note adjustments must go in DVAT-16 adjustment columns.
Dealers must enter the Gross Amount of Turnover - the aggregate invoice values of purchases and sales for the period - in Annexure 2A, Annexure 2B and DVAT-16 columns; returns, credit notes and debit notes must not be adjusted in those columns but recorded only in the DVAT-16 annexure adjustment fields for output tax and tax credits.