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<h1>Delhi VAT Restructuring: 40 New Operations Circles, Enhanced Audit and Enforcement Units, Effective May 1, 2006.</h1> The circular from the Value Added Tax Department of Delhi outlines the reorganization and relocation of various units under the VAT regime following the completion of assessments under the Delhi Sales Tax Act. The transition involves creating 40 Operations Circles from 106 Wards, strengthening the Audit, Enforcement, and Border Control Units, and establishing Key Customer Services Units based on tax turnover. The restructuring aims to enhance customer-centric services, streamline tax processes, and improve compliance. The new setup will be operational from May 1, 2006, with the relocation process to be completed by April 30, 2006.