Permanent Account Number and IEC filing mandated for Delhi VAT dealers; Form DVAT 52 due by 30/05/2013. Registered dealers must furnish Permanent Account Number and, if applicable, Importer Exporter Code in Form DVAT 52; the form was notified on 30/03/2013 and must be filed with requisite details on or before 30/05/2013 to satisfy the amended filing obligation. Rule 18 now mandates the declaration in Form DVAT 52 and related rule amendments adjust tax period, recordkeeping, audit reporting for dealers above the specified turnover threshold, TDS certificate procedures in Form DVAT 43, and add IEC/Aadhaar/mobile fields to registration forms.