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<h1>Delhi VAT Circular: New Registrations Require Updated Surety Bond Format, Notarized and Witnessed by Two Individuals.</h1> The circular from the Commissioner of Value Added Tax in Delhi addresses the issue of dealers using outdated surety bond formats when applying for registration under the Delhi Value Added Tax Act, 2004. It mandates that all new registration applications must include a surety bond in the updated format, witnessed by two individuals and attested by a notary. This change aims to streamline the registration process and reduce unnecessary visits to the department. The circular directs VAT officers to ensure compliance and is issued with the Commissioner's approval. Copies are distributed to relevant VAT officials for immediate implementation.