Registration rejection procedure: require timely DVAT-05, stated reasons, opportunity to respond, and reasoned default assessments.
Officers must submit comments and files timely, issue a clear DVAT-05 listing all deficiencies and allow time to cure, record dispatch or receipt, and when framing default assessments under the statutory default assessment provision provide an opportunity to explain, specify reasons for acceptance or rejection of the dealer's version, and state the basis for assuming turnover in reasoned orders. Officers must complete DVAT-10 scrutiny proformas when required, verify whether returns were filed before issuing default assessments, reference relevant statutory provisions for penalties, issue separate assessment and penalty orders, and include name, designation, ward/unit and departmental stamp on each order.

Registration certificate issuance procedure updated: certificates to be mailed within a week if applications are complete.
The corrigendum revises issuance of registration certificates: instead of issuing registration at the branch, applicants whose applications show no deficiency will have registration certificates sent by registered post within a week.

Registration documentation: dealers must submit prescribed identity, address and incorporation proofs for grant of VAT registration upon verification.
Dealers must submit prescribed mandatory documents at application to the Centralized Registration Cell and registration is subject to verification of security, business premises and other documents. Required filings include the completed VAT registration form and any central Act form, security in prescribed form, proof of incorporation or partnership deed for non proprietary entities, proof of legal possession of premises, proof of bank account with cancelled cheque for MICR, permanent account details, photographic identity of proprietor/authorized signatory, proof of liability to register where applicable, payment of prescribed fees, two self addressed envelopes, and the dealer's Ward number.

Electronic assessment requirement: DVAT default and penalty orders must be entered via the Dealer Assessment System with supervisory verification.
Mandate that all default and penalty assessments under u/s 32 and 33 DVAT be passed exclusively through the department's Dealer Assessment System; ward Assessing Authorities must endorse hard copies to Zonal DCs and branch Assessing Authorities to branch incharges, who will verify monthly that orders were issued via the system and require immediate correction of any deviations, with supervisors guiding use of the system for post assessment activities.

Dealer Assessment System: assessing authorities must issue default and penalty assessments through the computerized module only.
Directive that all default assessments u/s 32 and penalty assessments u/s 33 under the DVAT Act must be issued exclusively through the Dealer Assessment System (DAS) software module, because manual orders prevent updating of dealer profiles, automated DCRs and post assessment processes. Assessing Authorities must endorse hard copies to Zonal DCs or branch in charges who will verify monthly that orders were passed via the system, and any deviation must be corrected by directing re entry into DAS.

Extension of filing deadline for VAT reconciliation and Central Declaration forms, permitting later submission of original forms.
Extension of time is granted for furnishing the reconciliation return in Form DVAT 51 and for submitting the portion marked 'original' of Central Declaration Forms C, D, E I, E II, F, I, J and H, as they relate to the third quarter of the 2006-07 fiscal period, by authority of the Delhi VAT Rules, the Central Sales Tax Act and related registration and turnover rules.

Issuance of statutory forms limited to Monday, Wednesday and Friday to streamline operational unit workload.
Applications for issuance of statutory forms shall be entertained by all operational units only on Monday, Wednesday and Friday and only up to 1.00 P.M.; this measure is intended to free time for disposal of refunds, scrutiny of returns, registrations, amendment/cancellation of registrations and default assessments. All other instructions and guidelines of the prior circular shall remain unchanged, and the change is issued with the Commissioner's prior approval.

Extension of filing deadline for reconciliation returns and central declaration originals granted, permitting late submission without further sanction.
The Commissioner, invoking provisions of the Delhi Value Added Tax Rules and Central Sales Tax rules, extends the time for furnishing the reconciliation return in Form DVAT 51 and the original portions of Central Declaration Forms C, D, E I, E II, F, I, J and H for the first and second quarters of the year 2005-06, and directs departmental circulation and publicity of the order for compliance.

Extension of time for tax filing: reconciliation return DVAT 51 and central declaration forms filing deadlines extended.
The Commissioner extended the time for furnishing the reconciliation return in Form DVAT 51 and for submitting the original portions of Central Declaration Forms 'C', 'D', 'E I', 'E II', 'F', 'I', 'J' and 'H' pursuant to the Delhi Value Added Tax Rules and the Central Sales Tax rules; departmental officers were directed to publicise and implement the administrative extension.

Central declaration forms in advance ensure dealers may make central purchases upon prior issuance of forms by VAT officers.
Circular directs issuance of Central Declaration Forms in advance to enable dealers to make Central purchases without contemporaneous form submission, recalls an earlier December instruction permitting advance issuance, and requires all VATOs and AVATOs in operational circles and KDU units to follow the procedure as an administrative clarification.