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of <h1>Delhi VAT Officers to Scrutinize Dealer Returns Based on Turnover; 100% for GTO Above Rs. Five Crores.</h1> The circular outlines guidelines for Value Added Tax Officers and Assistant Value Added Tax Officers in Delhi to scrutinize dealer returns. It mandates 100% scrutiny for dealers with gross turnover (GTO) above Rs. Five Crores, 50% scrutiny for GTO between Rs. Two Crores and Rs. Five Crores, 25% for GTO between Rs. One Crore and Rs. Two Crores, and 2% for GTO below Rs. One Crore. Zonal Additional Commissioners and Joint Commissioners are tasked with monitoring and reporting the scrutiny process to the Commissioner weekly. The guidelines aim to ensure effective revenue management under the self-assessment system.
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