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<h1>Delhi VAT and Central Sales Tax Registration Process Simplified: No Pre-Registration Visits, Follow-Up Required in 45 Days.</h1> The circular outlines procedures for processing registration applications under the Delhi Value Added Tax Act, 2005, and the Central Sales Tax Act, 1956. It mandates the issuance of registration certificates by the appropriate authority without pre-registration visits, but a follow-up visit within 45 days to verify dealer operations. Surety verification is to be conducted internally, and verification of original documents can occur during the follow-up visit. Notices for application rejections must be served physically. Applicants must provide proof of identity for sureties and contact information to address any application deficiencies promptly.