Extension of DVAT return filing granted for the quarter, deadline moved while tax payment obligations remain unaffected.
Dealers may file DVAT returns for the quarter ending 31.12.2021 in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures up to 12.02.2022 under the Commissioner's power to extend prescribed periods. The extension does not affect the obligation to pay tax, which remains payable in the usual manner, and dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Limitation period for remand-back assessments must follow the Supreme Court's extension when framing fresh assessments.
Assessing authorities must frame fresh remand-back assessments within the one-year period after a remand direction, and must apply the Supreme Court's extension of limitation periods to that one-year timeframe where applicable, ensuring departmental practice aligns with the extended limitation regime for judicial and quasi judicial proceedings.

Extension of return filing deadline for VAT returns: online filing allowed, payment obligations unchanged; digital-signature filers exempted from hard copy.
The Commissioner has extended the last date to file first-quarter VAT returns for 2021-22 in Forms DVAT-16, DVAT-17 and DVAT-48 with annexures to the specified extended date. Tax payment obligations remain unchanged and must be paid in the usual manner under the Delhi VAT framework. Dealers filing returns with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Extension of limitation periods directs authorities to apply the nationwide limitation suspension to review and objection proceedings.
Extension of limitation periods for judicial and quasi judicial proceedings applies irrespective of condonability and must be followed by assessing and objection hearing authorities under the DVAT framework for suo motu review, review, rectification, applications and objection petitions; pending appeals may nevertheless continue to be heard and disposed of under existing DVAT Act procedures.

Extension of limitation: order preserves limitation periods during pandemic, requiring adherence in tax assessment processes.
The circular records that representations sought exclusion of the lockdown period from limitation computations under the Delhi Value Added Tax Act, 2004 and directs that the Supreme Court's suo motu order extending the period of limitation from mid March 2020 until further orders is binding under Article 141. All assessing and objection hearing authorities under the DVAT Act, 2004 are instructed to adhere to that extension when dealing with limitation periods in tax proceedings.

Assessment orders under CST/Delhi: Assessments must be based on Form 9 reconciliations and system verification, not hard-form copies, and follow procedural rules.
Assessing authorities must base default CST assessments on the reconciliation return filed in Form 9 and departmental system data, not on hard-copy statutory forms; verify form authenticity electronically (e.g. TINXSYS); avoid multiple assessments for the same period and reframe orders only where reassessment is necessary and no objection or appeal is pending; frame central assessments only when required to process refunds; and follow applicable procedural rules when exercising special assessment powers, using systems-branch templates and ensuring objections/appeals are admitted only after online filing of form information.

Limitation period for tax assessments requires completing pending DVAT/CST mismatch and central form cases before expiry to prevent revenue loss.
Section 34 of the DVAT Act imposes a four year limitation; authorities must complete pending assessments of Annexure 2A-2B mismatches under DVAT and pending central form assessments under CST for the 2015-16 year before the limitation expires. Assessing Authorities/Ward Incharges are to prioritise these cases, with personal accountability for any revenue loss from failure to act, and Zonal Incharges must monitor progress within their jurisdictions.

Notice service requirement: assessments under DVAT must not be held ex-parte without proper service and procedural compliance.
Ward incharges and GSTOs undertaking assessments under the DVAT Act must ensure assessment notices and related notices are duly served with a proper service copy and that all required procedural steps are observed; no ex-parte assessment is permitted where the notice has not been properly served.

System-based mismatch assessments for composition dealers halted; assessments may proceed only after hearing and lawful review.
Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.

Assessment order defects due to system error to be addressed under reassessment provisions and rule-based rectification procedures.
Assessment orders for 2014-15 contained inconsistent demand figures and blank tax periods due to a system bug; the defect has been removed and Assessing Authorities are directed to address affected cases under Section 74(B) of the DVAT Act read with Rule 36(B) of the DVAT Rules, 2005 using statutory rectification/reassessment procedures.

Assessment orders: ensure filed FORM 9 is considered; re examine multiple assessments using DVAT reassessment powers and procedural safeguards.
Where FORM 9 was not considered or only partly considered for 2014-15 and multiple assessments exist, Assessing Authorities must re examine such cases using available reassessment powers under the DVAT framework or other legal provisions, observing procedural safeguards in the governing rule-including the sub provision on consideration of requests-and may call for necessary documents from the dealer; the circular also references prior guidance on multiple assessments and highlights administrative requirements for registration cancellation and stock valuation on cessation.

Penalty waiver for tax mismatches where due tax and interest are voluntarily paid before hearing may be considered.
SOHAs may consider waiving penalties for 2A/2B mismatches if the dealer voluntarily deposits the due tax with up-to-date interest and submits proof of such payment before the date of hearing; the departmental circular raises the pecuniary threshold for application of this discretion to promote voluntary compliance and reduce pending objections.

Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar.
Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.

Input Tax Credit mismatch: assessing authorities to examine annexure discrepancies and make assessments under DVAT Act.
Audit identified irregular and excess Input Tax Credit claims, including credits from unregistered or composition scheme suppliers, inflated purchases, and purchase sale mismatches. Assessing Authorities must examine Annexure 2A 2B mismatches for FY 2014 15, 2015 16 and onwards, use DVAT portal mismatch reports, and proceed to make assessments of tax, interest and penalty under the DVAT Act and Rules following due process while observing the statutory limitation period. Zonal Incharges must monitor and report progress.

Recovery of unpaid tax demands: authorities instructed to issue recovery certificates and pursue attachment proceedings to protect revenue.
Where the statutory period for filing objection has expired and assessed demands remain unpaid and unchallenged, ward authorities are directed to initiate recovery by issuing a recovery certificate, serving a writ of demand and pursuing attachment proceedings to protect Government revenue.

Refund processing timelines mandated; accounts branch must examine and return proposals promptly with escalation for delays.
The Controller of Accounts must ensure examination and processing of VAT refund proposals by the Accounts Branch is completed and returned to the originating office within seven days; if not returned within six days the assessing authority must notify the Controller and on the seventh day escalate to the Zonal In-charge, and the Controller must review internal work distribution and Link Officer arrangements to meet the prescribed timeline.

Reasoned assessment and speaking orders required, with specified identification and statutory references in VAT notices and penalties.
All notices and consequential decisions must be speaking orders that recite relevant facts and provide clear reasoning. Officers framing default assessments and penalty orders must specify reasons for the assessment, state the basis for accepting or rejecting the dealer's version, explain any assumed turnover, and cite relevant provisions and sections of the DVAT Act where necessary.

Assessment correction under Section 74B requires compliance with Rule 36B(7) and full consideration of Form 9.
Assessing authorities must reassess 2013-14 CST cases where Form 9 was not or only partly considered, or where multiple assessment orders exist, applying relevant reassessment provisions (including Section 74B) or other applicable law; they must observe Rule 36B procedures-notably Rule 36B(7)-and may call for necessary documents before exercising reassessment powers.

VAT return filing deadline extended; payment obligations continue under statutory provision and digital filers need no hard copy.
The last date for filing the fourth-quarter VAT return for 2017-18 in Form DVAT-16 is extended to 28.05.2018 for online or hard-copy submission; payment obligations remain governed by section 3(4) of the Delhi Value Added Tax Act, 2004. Dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56, but required annexures and enclosures must be furnished.

Extension of filing deadline: fourth quarter VAT returns may be filed online by the extended date; payment procedure unchanged.
Extension granted for submission of fourth quarter 2017-18 VAT returns in Form DVAT 16, with annexures, to 13.05.2018; dealers filing electronically with a digital signature need not submit a hard copy of Form DVAT 56. The filing extension does not affect the obligation to pay tax, which remains governed by the applicable VAT provisions.