Disposal of pending tax disputes under transitional VAT rules; authorities must finalise legacy sales tax cases by the statutory deadline.
Pending disputes under the Delhi Sales Tax Act, 1975 must be disposed within the transitional limitation set by the Delhi Value Added Tax Act, 2004; the original five year period was extended to six years by amendment to Section 74(10) (notified 06/01/2010), creating a statutory deadline. Appellate and Assessing Authorities are directed to ensure disposal of DST matters by the prescribed date, per the Commissioner (VAT)'s approval.

Revenue collection monitoring requires officers to ensure monthly and quarterly filers deposit due tax before month-end to prevent spillover.
The department directed Zonal Additional Commissioners and Zonal Joint Commissioners to instruct Ward VAT Officers to monitor all monthly and quarterly filers and ensure all due tax for the current month is deposited within the same month to avoid spillover past the month-end; strict compliance is required and the circular is issued with prior approval of the Commissioner (VAT).

Extension of DVAT 51 filing deadline and original declaration submissions for 2009-10 now due by 31 December 2010.
The Commissioner extends the time for furnishing the quarterly reconciliation return in Form DVAT 51 for all four quarters of 2009-10 until 31 December 2010, and similarly extends submission of the 'original' portion of Declaration Forms C, E I/E II, F, I, J and H relating to 2009-10 to 31 December 2010, by exercise of powers under the relevant Value Added Tax and Central Sales Tax rules.

Extension of Time for Reconciliation Returns granted to year-end for 2009-10 quarters, including submission of original declaration forms.
The Commissioner extends the time for furnishing the reconciliation return in Form DVAT 51 for all four quarters of 2009 10 and likewise extends the deadline for submitting the 'original' portions of Declaration Forms C, E I, E II, F, I, J and H, as required under the Delhi Value Added Tax Rules, 2005 and specified provisions of the Central Sales Tax (Delhi) Rules, 2005 and the Central Sales Tax (Registration and Turnover) Rules, 1957, for declaration forms relating to 2009 10.

Work allocation assigns appeals, administrative, objection hearing and enforcement responsibilities among department tax commissioners.
Order reallocates administrative, appellate and objection-hearing responsibilities among senior officers in the Department of Trade & Taxes, assigning zone-specific administration, monitoring, public relations, Export Import Cell oversight and Enforcement-II functions, and apportioning appeals and objections jurisdiction under the DST, CST and DVAT frameworks by specified pecuniary bands.

Extension of filing deadline for VAT reconciliation and central declaration forms granted for 2009-10 quarterly submissions.
The Commissioner extended the filing deadline for the reconciliation return in Form DVAT-51 for all four quarters of 2009-10 to 15th November 2010, and likewise extended the time to furnish the original portion of Central Declaration Forms C, E I, E II, F, I, J and H for those quarters to the same date.

Extension of filing deadline for DVAT reconciliation and original central declaration forms allowing late compliance.
Extension of Time is ordered to permit delayed submission of the reconciliation return in Form DVAT-51 for the first quarter and to permit furnishing of the original portion of Central Declaration Forms C, E-I, E-II, F, I, J and H for the same quarter, invoking the relevant provisions of the Delhi Value Added Tax Rules and the Central Sales Tax rules to extend the statutory filing deadlines.

Work allocation assigns additional departmental functions to specified Special Commissioners, including oversight of CFC, CRC, policy and recovery.
Order delegates additional duties without extra remuneration to two Special Commissioners: S.P. Singh is assigned oversight of CFC and CRC, periodic checking of their processes, L&J, policy, economic analysis, research and statistics, planning, recovery and collection, and Special Zone matters; S.K. Bhandari is assigned objection hearings under the DVAT Act above the pecuniary threshold for Zones II-X and the EXIM Cell, plus public relations and monitoring of all zones. The allocations are issued with the Commissioner's prior approval.

Input Tax Credit on closing stock suspended for filing; revised returns may later include omitted annexures pending amendment.
Dealers must file VAT returns for August 2010 without calculating or carrying forward Input Tax Credit on closing stock, and may omit Annexure-2A and Annexure-2B from initial submission; hard copies of those Annexures can be filed later with revised returns if the related amendments are sustained.

Extension of filing deadline for DVAT reconciliation and original central declaration forms permitting late submission for 2009-10.
The Commissioner extends the filing deadline for the reconciliation return in Form DVAT-51 and for furnishing the 'original' portion of Central Declaration Forms C, E I, E II, F, I, J and H, applicable to the Ist through IVth quarters of 2009 10, permitting submission up to 15th October 2010 under the relevant Delhi VAT and Central Sales Tax rules.

Jurisdiction for appeals and objections assigned to tax officers, defining zone-wise appellate and objection hearing responsibilities.
Order reallocates jurisdictional responsibilities among named Additional and Joint Commissioners, assigning zone-specific administrative oversight and delineating appellate and revisionary authority under the DST Act and CST Act by pecuniary thresholds. It also allocates objection-hearing jurisdiction under the DVAT Act, 2004 across specified zones and cells, and assigns enforcement, internal audit, recovery and support functions including GST Implementation, EXIM Cell, Border Control, Refund Branch, System & TPS and Training.

PAN-based registration required for dealers; failure to intimate PAN attracts statutory penalty and enforcement measures.
Mandate for Permanent Account Number (PAN)-based registration requires existing dealers to intimate PAN via Form DVAT-52 and new registrants to state PAN in Form DVAT-04 or notify within fifteen days of obtaining PAN; non-compliance attracts a penalty and ward officers must verify compliance. Administrative steps include entering DVAT-52 data into the Dealer Information System, cancelling registrations filed in Form DVAT-09, and considering cancellation of non-functioning dealers.

Filing of revised returns: allow omission of closing stock ITC and delayed annexure submission procedure
Directs dealers to file July returns without calculating the carry forward of input tax credit on closing stock and permits omission of Annexure 2A and Annexure 2B from the initial return; hard copies of those annexures may be filed later with revised returns, implementing a temporary procedural adjustment following amendments to the return form and related provisions.

Work allocation among tax commissioners assigns zonal oversight and pecuniary-band appeals, objections, and specialised administrative cells.
The Department of Trade & Taxes reallocates zonal administrative oversight and adjudicatory responsibilities among Additional and Joint Commissioners, assigning appeals, revisions and objection hearings by specified pecuniary bands to particular officers, and designating responsibility for specialised cells and operational branches such as Recovery & Collection, Refund Branch, Internal Audit, Vigilance, GST Implementation Cell, Training, and other administrative units.

Revised return filing: dealers to submit returns without closing-stock ITO calculation, annexures deferred pending amendment.
Dealers must file June 2010 month and quarter returns without calculating ITO on closing stock and without filing Annexure-2A and Annexure-2B; those Annexures and any ITO carry-forward may be submitted later with revised returns if the Government approves the pending amendments to the DVAT return form and related provisions.

Extension of time for tax filings: reconciliation DVAT 51 and original central declaration forms allowed beyond prescribed deadlines.
The Commissioner extends the deadline for furnishing the reconciliation return in Form DVAT 51 to 31st March, 2010 for the IVth quarter of 2009-10. The Commissioner further extends the time for furnishing the portion marked 'original' of Central Declaration Forms 'C', 'E-I', 'E-II', 'F', 'I', 'J' and 'H' to 31st August, 2010 for declarations relating to 2009-10, pursuant to the specified provisions of the Delhi VAT Rules and Central Sales Tax Rules.

VAT return scrutiny targets high-turnover dealers for comprehensive review and mandates monitored sampling for lower-turnover filers.
Prescribes a turnover based selection regime for VAT return scrutiny using the circulated proforma: comprehensive scrutiny for the highest turnover dealers, alternate return scrutiny for the next band, one fourth of returns for the middle band, and a small random sample for the lowest turnover band; instructs officers to apply earlier relevant circulars and requires zonal/additional commissioners to monitor ward scrutiny and report weekly to the Commissioner.

Refund processing procedures: require statutory notice, supplier ITC analysis, statutory forms, securities and document verification before payment.
Processing of refund applications under the Delhi VAT regime mandates prompt issuance of a statutory notice for requisite documents, detailed analysis of suppliers' tax payments and claimants' purchase registers to substantiate ITC, and reconciliation with returns. Security may be prescribed under section 38, with bank guarantees preferred for missing interstate C/F forms and demands created where forms are overdue. Authorities must examine credit notes, discounts and TDS certificates for proportional ITC adjustments, use the Refund Processing System to flag cases, consider audit/enforcement findings, and undertake physical verification where necessary.

Revised return filing permitted for April returns; dealers may submit by the due date of the next return.
Dealers are permitted to file a revised return for April 2010 by the due date of the next return to allow time for calculation of input tax credit on closing stock and preparation of Annexure 2A and Annexure 2B; Circular No. 5 of 2010 11 is applicable to that return.

VAT return filing: May returns may be submitted without applying recent amendments; annexures and closing stock ITC deferred.
Amendments to Sections 9(1), 9(2)(g), 10(5) and DVAT 16 are under consideration; May returns are to be filed without applying those amendments. Dealers should not calculate or carry forward ITC on closing stock and may omit Annexure 2A and 2B from current filings; hard copies and revised returns may be submitted later if the amendments are effected. The measure follows consultation with the Finance Department and is issued with the Commissioner (T&T)'s approval.