Prohibition on dealing with designated persons: dealers must refuse transactions and immediately report under prescribed procedure.
Dealers in precious metals and precious stones must refuse transactions with any designated individual or entity and immediately inform the Principal Secretary (Home), who will follow the procedural framework in paragraphs 7-10 of the Ministry of Home Affairs order dated 27.08.2009. The list of designated persons is available from the Department's Policy Branch on written application to VATO (Policy), imposing a duty of non engagement and prompt reporting by dealers.

Input Tax Credit may be reported in a revised return, with Annexures filed by the next return due date.
Dealers may file the April 2010 VAT return without the closing-stock Input Tax Credit calculation initially; the ITC computation must be shown in a revised return for April 2010 and the hard copies of Annexure 2A and 2B filed with that revised return, which may be submitted up to the due date of the next return (May 2010).

Input tax credit proportionate to sales: dealers must use a fair and reasonable method; commissioner may prescribe alternatives.
Amendment to section 9(1) entitles registered dealers to claim ITC proportionate to purchases put to sale, with Rule 6A for operationalisation. Under section 9(5) the dealer's method for computing ITC on closing stock must be fair and reasonable; the Commissioner may, with written reasons, reject the method and prescribe alternatives or adjustments. Dealers may object to the Commissioner's decision under section 74. Self assessment by dealers using a fair and reasonable method remains the basic compliance principle.

Filing requirement: hardcopy Annexure 2A and 2B must be attached to DVAT 16 until online annexure software is available.
Taxpayers must attach hardcopies of Annexure 2A and Annexure 2B to the hardcopy DVAT-16 return until the online annexure filing software is developed, as mandated by the departmental circular issued with the approval of the Commissioner, Trade & Taxes.

Acceptance of manual VAT returns permitted after DVAT amendments; use revised return form excluding notified details.
Amendments to the DVAT Act and Rules require use of the revised DVAT-16 return format for the period ending March, 2010, excluding details covered by the specific notifications. Due to a technical problem in the computer system, returns for that period may be filed manually and will be accepted at KCS, Front Office and Special Zone, under administrative approval.

Work allocation assigns tax appeals, DVAT objections, zone administration and special cell responsibilities to designated officers.
Order reallocates departmental functions among specified Joint Commissioners and Deputy Commissioners, assigning appeals and revisions under the DST and CST frameworks and objections hearings under the DVAT Act to officers by zone, together with administrative zone duties. It assigns specialised responsibilities for cells and branches-including Law & Judicial, GST Implementation, Recovery & Collection, Refund, CFC, Internal Audit, Enforcement, EXIM, Systems & TPS, Border Checking, Forms and FM-and delegates recovery powers and an OSD role to named officers.

Work allocation assigns departmental responsibilities among Additional Commissioners, covering high value objections, enforcement, policy, audit, and systems.
Order allocates functions among three Additional Commissioners: Addl. Commissioner I handles high value DVAT objections for Zones II-X, CFC/CRC oversight, legal matters, policy, recovery, PR, zone monitoring and Special Zone; Addl. Commissioner II handles high value CST appeals and revisions for Zones I-X and KCS, HR/finance/vigilance/coordination/internal audit/training/RTI and systems including GST implementation; Addl. Commissioner III handles high value DVAT objections for Zone I and KCS, enforcement, VAT audit, operations, refunds and EXIM Cell.

Extension of filing deadline for VAT reconciliation and original declaration forms, permitting late submission without penalty.
Extension of time is granted for submission of the DVAT-51 reconciliation return for the Ist, IInd and IIIrd quarters of 2009-10 up to 31st August, 2010 under rule 49A of the Delhi VAT Rules and related Central Sales Tax provisions. The order also extends the deadline to furnish the 'original' portion of Declaration Forms C, E-I, E-II, F, I, J and H for the same quarters and year under specified clauses of the Central Sales Tax (Delhi) Rules, 2005 and the Central Sales Tax (Registration and Turnover) Rules, 1957.

Acceptance of manual returns permitted pending statutory amendment; returns to be uploaded after notification for revised form submission.
Acceptance of manual returns is authorized for Form DVAT-16 where amendments to the DVAT Act and Rules remain unnotified; manually accepted returns shall be uploaded into the electronic system upon notification. Manual submissions will be received at Front Office, KCS and Special Zone with the approval of the Commissioner.

Good Dealer Scheme recognition grants exemption from routine inspections and procedural benefits for compliant registered dealers.
The Good Dealer Scheme invites registered dealers to apply as departmental partners by providing feedback. Eligibility requires no return/tax default in the prior three years, no enforcement actions (raid/search/sealing) during that period, and an average tax growth rate of 15% or more over the preceding three years. Eligible dealers will receive a certificate and memento, no increase in security deposit for at least one year for statutory forms, and exemption from routine inspection or adverse inquiry unless specifically ordered by the Commissioner.

VAT classification of overhead water tanks clarified; undercharged sales must be identified and reassessed for tax compliance.
Enforcement findings treat overhead water storage tanks as unspecified items subject to the higher VAT rate; dealers who charged a lower rate based on classification as household plastic or container items must be identified and re-assessed by Ward/Unit authorities for periods of undercharging to recover lost revenue and ensure compliance.

Manual return acceptance: temporary permission to accept tax returns manually pending rule amendment, with later electronic upload.
Acceptance of manual returns is authorized for the DVAT return form DVAT-16 as an interim measure until DVAT Rules are amended and notified; all manually accepted returns must be uploaded to the electronic system upon notification. Manual receipts will continue at Front Office, KCS and the Special Zone, and departmental units are directed to follow existing intake practices under departmental approval.

Work allocation: Additional Commissioners assigned specific tax administration, oversight, appellate and enforcement functions across departmental divisions.
Allocation of functions among Additional Commissioners: Addl. Commissioner I to oversee CFC, planning, forms, Special Zone, systems, TPS and GST implementation with periodic border checking and CFC/CRC process checks; Addl. Commissioner II to handle appellate matters above departmental pecuniary threshold, HR, finance, vigilance, law and policy (to be shown to Addl. Commissioner I on return from Commissioner), recovery, facility management, RTI and public relations; Addl. Commissioner III to manage CRC, operations, KCS, economic analysis, refunds, enforcement, research and statistics, internal audit, training, coordination, VAT audit and exporters cell supervision.

Extension of filing deadline: reconciliation return and original declaration forms filing timeframe extended for specified quarters.
The Commissioner extends the time for furnishing the reconciliation return in Form DVAT 51 for the first and second quarters of 2009-10 and for furnishing the portion marked 'original' of Declaration Forms C, E-I/E-II, F, I, J and H relating to that year for the same quarters, under the cited provisions of the Delhi Value Added Tax Rules and Central Sales Tax Rules, with directions for departmental dissemination and compliance.

Work allocation assigns zone-specific appeals and objections jurisdiction and responsibility for operational tax administration cells.
Order allocating administrative and adjudicatory duties among Department of Trade & Taxes officers, assigning zone-specific authority for objections and appeals by pecuniary limit, and designating responsibility for operational units including CFC, Refund, Forms, Training, Recovery & Collection, Border Checking, a Cash Memo cell and an exporters cell; several officers tasked with systems, TPS and GST implementation and coordinated border checks. Notes direct Special Zone matters to the Additional Commissioner-I, designate supervision of the exporters cell to a specified Additional Commissioner, and confirm continuation of recovery powers for a Joint Commissioner.