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of <h1>Delhi VAT Circular: Streamlined Procedure for Filing Objections Using Form DVAT-38, Requires Revenue Stamp for Each Tax Period.</h1> The circular from the Department of Trade and Taxes, Delhi, addresses the procedure for filing objections under the Delhi Value Added Tax (DVAT) Act, 2004, using Form DVAT-38. Dealers must submit objections for each tax period, even if the grounds are identical, and include a revenue stamp as required. A single copy of the grounds of appeal can be attached to one objection, with a reference in item No. 17 for other periods indicating identical grounds. This streamlined process aims to reduce paperwork while ensuring compliance with DVAT rules. The circular has received approval from the Commissioner (VAT).
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