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of <h1>Delhi VAT Department Enforces Digital Assessments for DVAT Act Compliance via DAS Software; Manual Processes Discouraged.</h1> The circular from the Delhi VAT Department mandates that all default and penalty assessments under the DVAT Act, 2004, be conducted through the Dealer Assessment System (DAS) software. Despite the software's availability since September 2006, assessments are often done manually, undermining the department's computerization efforts. Assessing Authorities must now ensure assessments are processed digitally, with hard copies endorsed to Zonal or Branch incharges for verification. Any deviations must be corrected, and supervising officers are tasked with ensuring the system's comprehensive use. This directive is approved by the Commissioner of VAT.
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