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<h1>Delhi VAT Circular: Files Must Transfer Within 3 Days After Address Change or New Dealer Registration Approval.</h1> The circular from the Department of Trade and Taxes in Delhi addresses the prompt transfer of files by Value Added Tax Officers (VATOs) following a dealer's change of address or when files need to be moved to a Special Zone or KCS. Once an amendment application is approved and the new address is updated in the Registration Certificate and DVAT Software, the physical transfer of files must occur within three days. Additionally, VATOs must ensure immediate file transfer after completing the registration process of new dealers. This directive is issued with the approval of the Commissioner (VAT).