Appointment of Special OHAs to hear mismatch objections, reassigning hearing responsibilities among assistant commissioners.
Authorises specified Assistant Commissioners to act as Special OHAs to hear objections relating to the 2A-2B mismatch for 2012-13, replacing previously assigned officers for the listed wards, with certain assignments effective during the incumbent's leave; all other provisions of the earlier circular remain unchanged.

Digital VAT compliance: new DVAT server modules enable composition checks, practitioner enrollment, online amendments and refund claims.
The circular implements DVAT server enhancements: a Composition Dealer verification link; online VAT Practitioner enrollment with fee payment and email intimation; Annexure 2A updates for central purchases for 2012-13; filing of Form DVAT 21 for refund claims where excess tax was deposited; improved SMS acknowledgements including TIN; an auto-amendment module except for constitution, authorized signatory and principal place changes which require supporting documents or field verification; hiding of certain mismatch reports at dealer login; electronic delivery of Registration Certificates to dealer logins with hardcopy issuance by wards; and real time migration of Form DVAT 43 data to ward in charge.

Reconciliation return filing: Form 9 deadline extended for dealers with interstate sales and specified statutory forms compliance.
Under the powers of Rule 49A of the Delhi VAT Rules, 2005 read with section 9(2) CST Act, the Commissioner extended the last date for online filing of the reconciliation return in Form 9 for 2013-14 to 09/01/2015, applicable only to dealers who made interstate sales or claimed deductions against specified statutory forms; dealers without such transactions need not file.

Mismatch of Annexure cases to be resolved by authorised ward SOHAs via system with limited adjournments and online filing.
Designated ward officers are authorised as ward Special Objection Hearing Authorities (SOHAs) to dispose of objections arising from mismatch between Annexures 2A and 2B for AY 2012 13 through the department's computer application, record orders in Form DVAT 40, accept fresh online objections, require only limited adjournments, and follow prescribed case transfer, scheduling and monitoring arrangements as set out in the annexure and accompanying administrative directions.

Change of nominated officer: VAT circular corrects officer name and confirms remaining provisions unchanged as issued.
The circular amends the earlier VAT Circular No.15/2014-15 by substituting at Sl. No. 2 the nominated officer's name to Sh. Lokesh Chandra, AC-(Ward-16) in place of Sh. Manish Chaudhari, AVATO(W-10); all other contents of the original circular remain unchanged. The modification, dated 19/11/2014, is issued by the Policy Branch of the Department of Trade and Taxes and copies are forwarded to departmental officers and for website uploading to ensure records and public access are updated.

Filing deadline extension for quarterly VAT returns; tax remains payable as usual and digital signatures waive hard copy filing.
Extension of the last date for filing online or hard-copy second quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 is authorised, requiring submission of prescribed annexures. Tax payment obligations remain unchanged and must be met in the usual manner, and dealers filing with a digital signature are not required to submit a hard copy of the return or Form DVAT-56.

Restoration of registration link centralized with nodal officers; ward authorities must seek approval before restoration.
The circular designates the Assistant Commissioner/AVATO of each zone as the nodal officer responsible for accessing the system link for restoration of Registration; concerned ward authorities must process restoration proposals and obtain approval of the competent authority as per applicable provisions, rules and guidelines.

Extension of return filing deadline for quarterly VAT returns; tax payment obligation unchanged and digital filers exempt from hard copy.
The last date for submission of online or hard-copy second-quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48, with required annexures, is extended; tax remains payable as provided by section 3(4) of the Delhi VAT Act, and dealers filing with digital signature need not submit a hard copy/Form DVAT-56.

Objections to registration cancellation now to be heard by zonal in-charges, superseding prior orders with immediate effect.
Objections to cancellation of registration are to be heard by the concerned Zonal In-charges for their zones, superseding all prior orders and taking immediate effect, issued with the prior approval of the Commissioner (VAT) and instructing administrative circulation and IT system update.

Reconciliation return filing deadline extended; specified interstate dealers must file Form 9 under Delhi VAT rules.
The Commissioner extends the last date for online filing of reconciliation return in Form 9 for 2013-14 to 28th November, 2014 under Rule 49A (Delhi VAT Rules, 2005) read with section 9(2) of the Central Sales Tax Act, 1956. Filing is required from dealers who made interstate sales against statutory 'C', 'F' or 'H' forms or claimed deductions against E I/E II or I/J forms; dealers without such transactions need not file.

Amnesty Scheme relief: penalty waived where tax and interest under assessment are paid, otherwise ineligible.
Waiver of penalty under the Amnesty Scheme is available where false or misleading records caused a tax deficiency and an assessment for tax and interest was made; if the dealer opts for the Amnesty Scheme and pays the tax and interest stated in the assessment notice (Form DVAT-24), the penalty for preparation of false or misleading accounts shall be waived. If no tax deficiency resulted and only a penalty was imposed for false records, the dealer is ineligible for waiver under the scheme.

Reversal of Input Tax Credit required where credit or debit notes adjust trade discounts, returns, or invoice variations.
Purchasing dealers must reverse Input Tax Credit in the tax period when credit/debit notes are issued for trade discounts, returns/rejections, or rate/quantity variations arising from sales within the territory. Credit notes relating to cash discounts, reimbursements, rent/lease or other non supply considerations are not eligible for seller output tax adjustment and need not be reported in the return annexures; buyers therefore need not reverse ITC for those items. Sellers may adjust output tax for eligible post sale trade discounts under the output adjustment mechanism, but buyer reversal is independent and may be examined on scrutiny.

Pre-deposit requirement may be directed before entertaining objections for tax periods after the amendment, subject to a hearing.
The third proviso to section 74(1) grants the Commissioner discretion, after giving the dealer an opportunity of being heard, to direct the dealer to deposit a reasonable amount from the disputed tax before the objection is entertained; this pre-deposit requirement applies only to objections concerning tax periods after the amendment made effective from 01/10/2011.

Advance information requirement for venue operators to enroll and file periodic returns, noncompliance attracts penalty.
Owners, lessees or custodians of banquet halls, farm houses, marriage/party halls, hotels and open grounds where food and/or liquor is supplied and booking cost exceeds the prescribed threshold must enroll by filing Form BE-1 and thereafter submit periodic returns in Form BE-2-first fortnight returns at least three days before the first day of the month and second fortnight by the twelfth-to comply with VAT obligations; noncompliance attracts penalty under section 86 of the DVAT Act, 2004.

Filing extension for VAT returns granted, streamlining online digital signature submissions and payment procedures and deadlines.
Extension of the filing period permits deferred submission of first-quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with annexures; tax payments remain payable as required under the VAT statute. Dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT-56.

Tax amnesty allows voluntary payment of tax and interest to satisfy assessments and secure waiver of penalties.
The scheme allows dealers to declare tax deficiency, pay tax and interest to satisfy assessment orders, and obtain waiver of consequential penalty. Works Contract dealers may instead opt for composition turnover tax, in which case assessment and penalty orders for the relevant period must be reviewed and nullified; payments made under the scheme are treated as recovery against issued orders and no further recovery action should be taken. Eligibility for issuance of the scheme acceptance certificate must be ascertained before nullification, and system updates must ensure nullified demands are not shown as outstanding.

VAT refund processing: verify input tax credit and authenticate supporting sales before adjusting outstanding demands.
Verification of refund claims requires two components: confirmation of Input Tax Credit via mismatch reports and Actual Tax Payment Reports, and authentication of sales supporting the refund through statutory forms, eBRC for exports, and Form 9/Annexure filings; Assessing Authorities may issue a single notice to call documents, frame assessments for mismatches or shortfall of forms, adjust un-stayed outstanding demands against refunds, and use system tools to calculate tax and interest before releasing refunds.

Reconciliation return requirement compels eligible dealers to file CST reconciliation Form for declarations, with system-generated adjustments and limited assessments for refunds.
Eligible dealers must submit the reconciliation return in CST Form 9 reporting receipt and pendency of statutory declaration/certificate forms (including quarter-wise turnover and tax/interest liabilities); the Systems & Operation Branch will generate actions from the Form 9 data, and Assessing Authorities shall not frame central assessments related to declaration forms except where framing an assessment is necessary to process refund claims.

Filing deadline extension for VAT returns: submission period extended; tax payment obligation unchanged; e sign filers exempt from hard copy.
The Commissioner extended the last date to file online or hard copy first quarter VAT returns for 2014-15 in Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures to 08/08/2014; tax due remains payable as per the VAT Act and dealers filing with a digital signature need not submit a hard copy (Form DVAT 56).

Deemed service by electronic notice: departmental documents published online constitute valid service under VAT rules.
Issuance of any departmental document shall be effected by making it instantly available to dealers under the departmental heading "Notice, Order and Objection", and such electronic availability shall be deemed service on par with other manners of service recognised under the Delhi Value Added Tax rules.