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of <h1>Dealers must file August 2010 VAT returns excluding ITC on closing stock per sections 9(1), 9(2)(g), and 10(5).</h1> Dealers are instructed to file their VAT returns for August 2010 without including calculations for Input Tax Credit (ITC) on closing stock, as per amendments in sections 9(1), 9(2)(g), 10(5), and DVAT-16 Return Form. Annexures 2A and 2B should not be submitted with these returns but may be filed later if the amendments remain in effect. This directive follows consultations with the Finance Department of the Government of NCT of Delhi and is issued with the approval of the Commissioner of Trade & Taxes.
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