Return filing requirements clarified: online VAT returns must report statutory form details and rate wise turnover, with transitional relief.
Clarifications require dealers to supply details of pending statutory forms and to report tax-rate-wise turn over and exempted turnover in amended online VAT return blocks; transitional non mandatory treatment is allowed for specified tax rate fields for the second quarter only, after which such fields become mandatory. Dealers may regularise missing forms by payment with interest and enter such information in the return block, and submitted pending form details will auto reflect in future returns.

TIN requirement: banks should not insist on TIN before opening current accounts; registration follows bank details.
The Department requires dealers to provide main bank account details in Form DVAT-04 and issues Registration Number/TIN only after those bank details are submitted; banks should not insist on TIN as a precondition for opening current accounts because RBI KYC norms do not mandate TIN. Dealers below the registration threshold who transact only within Delhi are not required to register and may open current accounts despite not having a TIN.

Mismatch in VAT data: dealers must revise online reports by deadline to avoid tax, interest and penalties.
Assessments for registered dealers for the third and fourth quarters of 2012-13 will be based on mismatches in online data as on 31/10/2013; dealers must review the Mismatch Report and revise Annexure 2A and 2B of their returns by 6:00 pm on 31/10/2013 to avoid additional tax, interest and penalty under the DVAT Act.

Mandatory VAT audit requirement: chartered accountants must submit AR1 and follow standards; selected dealers may face special audit.
The circular mandates a VAT Audit by Chartered Accountants for dealers meeting the prescribed turnover threshold, requiring submission of the prescribed AR1 Audit Report for the specified financial year within the stated timeline; audits must strictly follow the DVAT Act, VAT Rules and related departmental guidance. Selected dealers may undergo Special Audit based on risk profiling; audit reports will be peer-reviewed and compared with system profiles, with panel membership and disciplinary referrals contingent on report quality and timeliness.

Refund claim processing: system reconciliation required; mismatches removed from auto processing and refunds adjusted against demands.
Dealers must submit sales against specified forms electronically (C/H/I/E1/E2/J quarterly; F monthly). Mismatches between dealer data and department records eliminate cases from auto processing and prompt referral for reconciliation. The system computes tax liability for missing forms, allows reconciliation only with eligible CST payments, and prevents reuse of payments already applied to demands. Default assessment applies for pending forms up to 2011-12; dealers may opt to exclude 2012-13 pending forms cases from auto processing. Assessment, adjustment and refund orders will be generated and refunds adjusted against demands; remaining balances will be disbursed via ECS.

Stock statement filing requirement amended; separate Stock 1 filing year corrected to 2011 12 in VAT circular.
The requirement for filing of the Stock 1 statement is amended: the year for separate filing in Circular No. 19 of 2013 14 should be read as 2011 12 instead of 2012 13, with all other contents of that circular remaining the same.

Stock statement filing: separate online Stock I withdrawn; file stock statement in annexure with quarterly return.
The department withdraws the need for separate online filing of the Stock I statement for 2013-14 by requiring the stock statement to be filed in the designated annexure with the second quarter VAT return, while the separate Stock I filing requirement for 2012-13 remains in force.

Extension of online VAT return filing: new deadlines set for DVAT-16/DVAT-17 and DVAT-56; payment rules unchanged.
The Commissioner, under Rule 49A of the Delhi VAT Rules, 2005, extends the last dates for online filing of second-quarter returns in Form DVAT-16 and DVAT-17 with required annexures and for submission of hard-copy acknowledgement Form DVAT-56, prescribing distinct deadlines by gross turnover bands for 2012-13; tax remains payable as per the payment provisions of the Delhi Value Added Tax Act, 2004.

VAT payment portal required: notified banks must accept VAT dues only through the department's online challan system.
All notified banks designated as appropriate government treasuries must accept Value Added Tax dues exclusively through the Department of Trade and Taxes' online portal using the department's challan module; banks must discontinue receipt of VAT payments via their own websites or other modes and comply with the Department's directive issued by the Joint Commissioner (Collection).

Refund claim by diplomatic missions and international organisations: use mission TIN on invoices and claim VAT refund.
Entities listed in the Sixth Schedule may claim VAT refund within the prescribed filing period under Rule 35(2); invoices must quote the Registration No./TIN of the Embassy/High Commission/International Organisation and show the VAT amount separately. Diplomats and staff can use the mission Registration No./TIN for purchases and refund claims without obtaining a separate Registration No./TIN, provided the invoice records the name of the diplomat or staff member as the individual purchaser.

Right to objection to penalty remains; objection authority may remit penalty and stay recovery pending final decision.
Deletion of the proviso to the penalty provision does not remove the right to object to a penalty assessment; the penalty liability and amount remain subject to objection. The objection procedure permits the objection authority to accept objections and to effect relief including remission of penalty. Further, where conditions for entertaining an objection are complied with, the remaining disputed balance shall not be recovered until the objection is finally disposed of, and any deposited amount must be refunded if the objection succeeds.

Refund claims for dealers: automatic ECS refunds up to Rs 1 lakh per period, with 10% selected later for audit.
The circular provides for central ECS disbursement of VAT refunds up to Rs. 1 lakh per tax period for claims through 31 March 2013 based on dealer online self declaration; 10% of such cases will be audited later. The system will deduct pending dues before refund. Dealers must file an online declaration between 25.09.2013 and 10.10.2013, submit acknowledgement to the zonal office, may reconcile demands online, provide bank details, and may surrender amounts against pending central forms for refund purposes without forfeiting appellate rights.

Extension of filing deadline for Annexure 2C and 2D under Rule authority; separate online and hardcopy submission dates announced.
Extension of the filing deadline for Annexure 2C and Annexure 2D accompanying Form DAVAT-16 for the quarter ending 30 June 2013 is authorised under the Department's rule, setting separate deadlines for online submission and hardcopy filing and directing departmental officers to circulate and publish the revised schedule.

Jurisdiction reallocation transfers VAT authority over specified dealers and requires file transfer and completion of default assessments.
Reallocation designates the Value Added Tax Officer, Ward 64, to exercise jurisdiction over twenty nine specified dealers for financial years 2007 08 to 2012 13; existing Assessing Authorities shall cease jurisdiction and must forward all files and records for those years to Ward 64 within three days. The Value Added Tax Officer, Ward 64, is directed to complete default assessments for the listed dealers for financial years 2010 11 to 2012 13 within two months; the order and annexure are circulated to departmental authorities for compliance.

Central statutory forms online now require electronic requisition and ward approval, with manual issuance discontinued.
Electronic issuance of Central Statutory forms for earlier years requires dealers to enter party-, item- and bill-wise purchase details on the departmental portal, submit requisitions which accumulate saved entries, and obtain ward VATO approval; VTAs must verify up-to-date returns, absence of unstayed dues, and that purchased items are allowed in the dealer's Central R.C., with manual issuance discontinued and approvals processed via software within three working days.

Filing of quarterly VAT returns: front-office submission required and online filing prerequisite enforced for acceptance by authorities for taxpayers
Taxpayers who have filed quarterly VAT returns electronically must submit printed hard copies at designated front-office extension counters; only returns filed online will be accepted and manual returns not filed online are prohibited. Zonal and ward in-charges must arrange floor-wise staffing, manage issuance and return of date-and-numbering stamps, and ensure logistics support for front-office operations, with copies of the directive circulated to relevant VAT officials and stakeholders for implementation.

VAT audit prioritisation: Ward authorities to finish ongoing audits for the specified year before initiating others.
Ward assessing authorities must first complete VAT audit proceedings already initiated for the 2011-12 year before taking up audits for other years; subsequent audits may be scheduled later in line with the department's risk-profile based audit selection framework and prior circular guidance, and the instruction is issued with the Commissioner's approval and circulated for departmental implementation.

Security arrangements restrict staff movement during Independence Day building sealing and require specified reporting and de-sealing procedures.
Security arrangements require Delhi Police to seal and check Vyapar Bhawan during Independence Day celebrations with de-sealing completed by noon the following day. All staff are prohibited from leaving the premises before the police sealing begins on designated days and must report for duty at the stated time on the day of de-sealing. The circular mandates internal circulation to senior officers, building services, bank management on premises, and IT for publication to ensure compliance.

Jurisdiction for objections assigned to Additional Commissioner for Zone VII wards, covering assessment and penalty disputes under DVAT.
Designates Shri P.S. Jani, Additional Commissioner, to entertain objections against orders of assessment and/or penalty in respect of Zone VII (Ward Nos. 63-73), fixing territorial and pecuniary jurisdiction for objections under clause (a) and (b) of sub section (1) of Section 74 of the Delhi Value Added Tax Act, 2004, exercised under Section 68(1) and Rules 48 and 51; effective 08.08.2013.

Allocation of duties directs senior tax officers' additional assignments across enforcement, audit and zone responsibilities, with administrative circulation.
The competent authority allocates additional duties to named senior officers in the Department of Trade & Taxes, assigning portfolios including enforcement (Enf-II), refund & EXIM, zonal responsibilities, VAT audit, and objection handling for specified zones; officers retain earlier work if any and the allocation takes effect immediately. Copies of the order are forwarded to specified departmental branches, officers and files for information and necessary action.