E commerce portal operator registration required; only platform providers must file the prescribed VAT returns under notification.
Only persons who operate or provide e portals/websites that pass customer orders to other dealers or vendors are required to enrol and file the prescribed VAT returns; dealers selling their own goods through their own web portals are not subject to this enrolment and return filing obligation.

Reconciliation return filing extended; Form 9 required for dealers making interstate sales against statutory forms and claiming deductions.
Extension of the deadline for filing the reconciliation return in Form 9 for 2014-15: the Commissioner has extended the last date for online submission to allow dealers additional time and partially modified an earlier circular. Filing in Form 9 is required only for dealers who made interstate sales against statutory Forms C, F or H or claimed deductions from taxable turnover using specified deduction forms (E-I/E-II, I/J); dealers without such transactions need not file.

Reward scheme for VAT compliance shares revenue above targets with market associations to fund market upkeep.
A reward scheme shares a portion of VAT revenue generated over and above set targets with market associations for market maintenance. Eligibility requires registration under the Societies Registration Act, minimum membership and member registration with the department, elected office-bearers, limited defaults, and exclusion of certain dealers. Associations must enrol online with member TINs, meet a year-on-year tax growth benchmark with net tax accounting rules, and have claims assessed by a finance and trade & taxes committee; allocated funds are to be used for approved market infrastructure and upkeep.

Restoration of registration must be completed within three working days after Competent Authority approval, ensuring prompt VAT processing.
Once the Competent Authority approves a proposal for restoration of registration, Zonal Authorities must restore the dealer's registration within three working days; the instruction applies to all Zonal Authorities in the Delhi VAT administration and is issued with prior approval of the Commissioner, Value Added Tax.

Auto-downloading restriction: purchase-to-sale ratio threshold limits form access; further checks and officer approval required for certain dealers.
Auto download of central statutory forms will be blocked for a tax period when the cumulative purchase to sale ratio (including stock transfers and local transactions) for the quarter is below 60%. Forms may be permitted based on the next quarter's combined ratio; persistently sub 60% cases will require ward officer scrutiny. Capital goods purchases are excluded from the ratio for eligible dealers. Dealers with cancelled registrations or pending cancellation notices need ward officer approval. Existing portal validation checks continue and ward officers must monitor high value downloads.

Extension of return filing deadline for quarterly VAT returns; payments continue under statutory payment obligations.
An extension is granted for filing second-quarter VAT returns in the prescribed DVAT forms for online or hard-copy submission; tax payment obligations remain unchanged under the statute. Dealers filing with a digital signature are not required to submit a physical hard copy of the return or the acknowledgement form and must follow the digital-submission procedure.

Casual trader registration required; ensures VAT compliance, daily tax payment and No Dues Certificate obligation.
Unregistered persons must register as casual traders under Section 16A; deposit security in Form DVAT 20 equal to estimated liability; collect VAT at applicable rates; pay tax daily on prior day sales; maintain daily books of retail invoices and stock; issue a retail invoice/cash memo for every sale; file return in Form DVAT 16A after the event; obtain a No Dues Certificate before leaving; do not leave premises without the certificate.

Reconciliation return filing: Form 9 required for dealers with interstate sales under statutory forms, others need not file.
Extension of the filing deadline for online reconciliation return in Form 9 is provided for dealers who made interstate sales at concessional rates against statutory forms or claimed deductions from taxable turnover against specified declaration forms; dealers without such transactions are not required to file Form 9.

Extension of VAT return filing deadline granted; tax payment procedures unchanged and digital signature filers exempted from hard-copy filing.
The circular extends the last date for filing second-quarter VAT returns for 2015-16 to 16/11/2015 for online or hard-copy submission of the prescribed return forms with annexures, while maintaining the existing obligation to pay tax under the VAT statute; dealers filing with a digital signature are not required to submit a hard copy of the digitally signed return.

Correction to circular reverses taxpayer classification from 'paying tax' to 'not paying tax' in para 3(iii).
Correction to an administrative circular alters wording in sub para (iii) of paragraph 3 by replacing 'who are paying tax u/s. 16 of the Act; and' with 'who are not paying tax u/s. 16 of the Act, and', while all other provisions of Circular No. 23 of 2015 16 remain unchanged.

Reconciliation return filing: Form 9 filing requirement extended; dealers with specified interstate sales must file the reconciliation return.
The Commissioner extends the last date for filing the online reconciliation return in Form 9 for 2014-15. Filing is required only by dealers who made interstate sales at concessional rates against statutory forms 'C', transferred stock against 'F' forms, sold against 'H' forms to non Delhi dealers, or claimed deductions using E I/E II or I/J forms; others need not file.

Stock taking banned at retail and corporation liquor vends; scanning mandatory; violations may lead to prosecution and licence cancellation.
Stock taking is prohibited for all retail private and Corporation vends after the final cutoff; any liquor found as stock take sold thereafter will be treated as repeat stock and may lead to prosecution and licence cancellation. Retail vends must receive and sell liquor only through mandatory scanning; exceptions for network failure require intimation, documentation, and prior approval.

Transfer of Sub inspectors: immediate reassignments to Enforcement and Entertainment branches effective immediately.
Transfer/posting orders dated 21/09/2015 direct immediate reassignment of two Grade III (DASS) Sub Inspectors: Victor Raj M.J. to continue Enforcement and Race Course duties with additional charge of Entertainment, and Virender Tyagi to transfer from Enforcement to the Entertainment branch with responsibility for Race Course matters, cinema hall and event ticketing, and all court cases pertaining to the Entertainment branch.

Posting of Excise Inspectors: several inspectors reassigned to Enforcement, Confiscation and Permit branches with immediate effect.
Posting of Excise inspectors ordered with immediate effect: specified inspectors and sub inspectors are reassigned to Confiscation/Enforcement, Enforcement (from IMFL and other postings), and Permit branches. The administrative transfer directive is issued by the Office of the Commissioner of Excise and approved by the competent authority, taking effect immediately.

Bank public holiday policy: specified Saturdays treated as holidays, ESCIMS will block challan generation on those days.
Banks will observe public holidays on specified Saturdays each month while other Saturdays remain working days; the ESCIMS operator is authorized to restrict users from generating challans on those specified Saturdays, and licensees are instructed to plan payments and compliance accordingly.

Pre-entry vehicle reporting requirement: dealers must submit DS2 details before goods enter Delhi and update vehicle data promptly.
An online reporting requirement Delhi Sugam-2 (DS2) mandates that each registered dealer file a DS2 for every vehicle carrying goods into Delhi before the vehicle's entry; dealers must file online via the department website or submit a prescribed SMS summary before entry and complete full online details within forty-eight hours. Prescribed SMS formats cover cases where vehicle number is known or unknown, permit consolidated updates for multiple DS2 references, provide a format for vehicle-number updates including replacement vehicles, and require transporters to carry the online receipt or unique SMS ID.

System-generated tax notices quashed; fresh reassessments must be issued only after human review and lawful procedure.
System-generated default assessment notices dated 19/06/2015, and consequent withdrawal letters and the related circular, were quashed. Any fresh reassessment notices must be issued in accordance with law, not be system-generated, and must involve human intervention. Ward VATOs are directed to take necessary steps consistent with this requirement, and the Circular is issued with the Commissioner's approval for implementation and departmental dissemination.

Security requirement for high-risk recently registered dealers; dashboard monitoring enforces prescribed guarantees and statutory action.
Prescribes a security under section 25 and rule 25 for recently registered, high turnover dealers exhibiting risk indicators (fictitious interstate purchases, concessional central sales, and low historical tax remittance). Security equals the prescribed percentage of the turnover computed from qualifying years, to be fixed after scrutiny under the Act and Rules. Systems Branch will list such dealers on each Assessing Authority's dashboard for periodic refresh; Assessing Authorities must monitor compliance and initiate statutory action for noncompliance.

Informer reward scheme for VAT evasion provides cash incentives when specific information produces realized additional tax revenue.
Departmental Informer Reward Scheme offers discretionary, ex-gratia cash incentives to persons who furnish specific information that leads to search, seizure and actual realization of additional VAT revenue. Eligibility requires a written statement and undertaking before a designated VAT authority; government servants acting in official capacity are ineligible. Rewards are linked to realized additional tax demand and paid in staged installments, with final payment contingent on uncontested deposit. A Reward Evaluation Committee decides eligibility and quantum, and may cancel or recover rewards obtained by misrepresentation or collusion.

Restoration of registration: zone-wise verification and certification enable reinstatement after payment of due tax and penalties.
Restoration is allowed for dealers cancelled for nil turnover or non-filing where verification shows the dealer is functioning, PAN and identity are verified, premises and firm constitution remain unchanged, and all due tax and penalties for non-filing are paid. VATO must conduct field inspection and telephonic enquiries, and the Zonal Officer must certify the dealer's genuineness; lists recommended by Addl./Jt. Commissioner are forwarded to the Commissioner through Policy Branch under the DVAT Act procedural provision for restoration.