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<h1>Delhi Introduces New Composition Scheme for Restaurants: 5% Tax for Turnover Up to Rs. 50 Lakh Under DVAT Act.</h1> The Government of the National Capital Territory of Delhi introduced a new Composition Scheme for restaurant and halwai businesses under the DVAT Act, effective from April 1, 2016. Registered dealers with an annual turnover of up to Rs. 50 lakh can opt to pay a 5% composition tax. Dealers previously using a 1% composition tax were required to switch by filing specific forms by April 30, 2016. Failure to comply results in liability for standard tax rates and penalties. Authorities are instructed to ensure compliance and take action against non-compliant dealers.