Pre-condition deposits for tax objections allowed for later tax periods; earlier-period objections may proceed without such deposits.
Objections for tax periods after 01/10/2011 may be entertained by the Objection Hearing Authority only after dealers deposit part of the disputed tax as a pre-condition, whereas objections for periods up to 30/09/2011 require no such pre-condition. The Systems Branch shall remove electronic checks only for dealers who filed objections online and also submitted a hard copy to the Objection Hearing Authority for matters relating to periods prior to 01/10/2011.

Matched transactions hard coding protects input tax credit, with reopening allowed only on seller admission and authority verification.
Sale-purchase entries mutually matched for a tax period are treated as hard coded after filing so seller revisions will not alter matched transactions or cause buyer ITC mismatches. If both buyer and seller erred in reporting, the buyer may approach the Assessing Authority with the seller's admission; upon verification the Authority may allow both parties to reopen and revise the relevant hard coded entries within the prescribed DVAT revision period.

Proposal submission deadline for capital infrastructure projects requires departments to forward proposals to the Finance Department before committee consideration.
Departments must forward capital infrastructure project proposals to the Finance Department for placement before the Expenditure Finance Committee for consideration at its first meeting in the second week of September 2015; proposals must be received by the Finance Department by 31.8.2015 to permit agenda preparation and committee consideration.

Additional security requirement for high-turnover new dealers may be mandated when tax deposits are disproportionately low.
The department proposes requiring additional security, to be furnished under rule 23 of the DVAT Rules, 2005, from dealers registered within the last three years whose quantified turnover exceeded the specified threshold in any year and who deposited tax below the departmental benchmark proportion; security would equal the prescribed percentage of the maximum quantified turnover in any of the last three financial years.

Extension of filing deadline for first-quarter VAT returns; payment obligations remain unchanged and digital signatures waive hard-copy filing.
The Commissioner extended the last date for filing online or hard-copy first-quarter returns in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures to 25/08/2015; tax must be paid in the usual manner and dealers filing with digital signatures need not submit a hard copy or Form DVAT-56.

Filing deadline extension for VAT returns: online/hard-copy submissions extended; tax payments remain due under law.
The due date for filing online or hard-copy first-quarter VAT returns for 2015-16 in Forms DVAT-16, DVAT-17 and DVAT-48, with required annexures/enclosures, is extended to 17/08/2015; tax payments remain payable as per the Delhi VAT Act, and dealers filing with digital signatures need not submit the hard copy return/Form DVAT-56.

Extension of filing deadline for quarterly VAT returns; tax payment obligations unchanged, digital-signature filings exempt hard copy.
Deadline for filing first-quarter VAT returns for 2015-16 in Forms DVAT-16, DVAT-17 and DVAT-48 is extended for online or hard-copy submission; tax payment obligations remain unchanged and must be paid as per the applicable VAT payment provision. Dealers filing returns using digital signature are exempted from filing the hard copy of the return/Form DVAT-56.

PAN verification requirement: dealers must correct PAN details online or face DVAT Act cancellation proceedings.
TINs will be replaced with GSTINs based on declared PAN; dealers whose PANs are missing or invalid per the CBDT database are listed on the department website and must furnish correct PAN details online by the deadline, failing which the department will take action under the DVAT Act, including initiation of cancellation proceedings.

Filing of online return: quarter-one VAT returns extended to 04/08/2015; tax payments remain due and digital filers need no hard copy.
The last date for filing first-quarter 2015-16 returns in Form DVAT-16, DVAT-17 and DVAT-48 (with annexures) is extended to 04/08/2015; tax liability must still be paid in accordance with existing statutory payment provisions, and dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Extension of filing deadline for online VAT returns allows submission of Forms EC II and EC III until late September.
The Commissioner, under Rule 49A of the Delhi VAT Rules, extends the last date for filing online returns for the first quarter of 2015-16 in Forms EC-II and EC-III to a later date in September, permitting additional time for submission and directing departmental dissemination and website publication of the circular.

Input tax credit reconciliation: mandatory declarations and blocked Annexure entries required before filing current returns.
Matching framework requires that once returns are filed, matched entries between a seller's Annexure 2B and a purchaser's Annexure 2A be blocked and not revisable; dealers must furnish declarations explaining mismatches arising from prior-period sales or purchases before filing current returns, must file revised returns if they accept corrections, and the department may assess a purchasing dealer where the seller disowns reported sales.

HRMS staff data submission directs regular employees to file prescribed biodata, enabling departmental personnel record consolidation and online updating.
The Services Department has launched the HRMS module and directs all regular employees to submit the prescribed biodata to the Admn/HR Branch for uploading on the website so departmental personnel records can be completed in the new software. The circular is circulated to senior commissioners, branch in charges and the System Analyst with a request to forward and upload particulars for staff in their branches. The proforma requires personal, recruitment, pay, posting, transfer, deputation, vigilance status and contact details.

Nodal officer change for registration restoration: new Assistant Commissioner appointed to handle restoration of dealer certificates in Zone I.
Sh. Pankaj Sood, Assistant Commissioner (Ward 02 & 07), is nominated as nodal officer in place of Sh. Parveen Kumar Sinha, AC (Ward 04), for restoration of dealers' Registration Certificates in respect of Zone I, as a partial modification of Circular No.15 of 2014-15, with directions for departmental circulation and web uploading for implementation.

VAT refund procedure requires timely disbursement or formal notice and recorded verification certificates by responsible officers.
Claims for VAT refund filed in a dealer's return must be disposed within the statutory period or, if additional information is needed, a formal notice seeking that information must be issued within that period; the Value Added Tax Officer is responsible for taking one of these actions and statutory interest may apply for delay. The department requires uniform, accountable file examination and prescribes specific certificates by the VAT Inspector, Ward In Charge, Zonal Accounts Officer (Refund) and Zonal In Charge confirming field verification, matching of ITCs with VAT payments, review in light of statutes and audit paras, and recommending approval.

VAT objections for Annexure 2A/2B mismatches designated to Ward Assistant Commissioners for special hearings through DVAT system.
Every Ward In Charge who is an Assistant Commissioner/VATO is designated as the Special Objection Hearing Authority (SOHA) to dispose objections filed u/s 74 of the DVAT Act, 2004 for Annexure 2A/2B mismatch cases (AY 2012 13); hearings to be held on working days with on line notices via the DVAT System; link officer arrangements apply where the incumbent is an AVATO and transfers to link officers or HR referral are mandated where conflicts or unavailability arise.

Extension of filing deadline for fourth-quarter VAT returns allows extra time to submit specified DVAT forms while payment timing remains unchanged.
The Commissioner extends the last date for online or hard-copy submission of fourth-quarter VAT returns for 2014-15 in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment timing remains governed by existing payment provisions; dealers filing with digital signature are exempted from filing the hard copy of the return/Form DVAT-56.

Extension of filing deadline: fourth-quarter VAT returns permitted later; tax payment obligations remain unchanged.
The filing deadline for fourth-quarter 2014-15 VAT returns in Form DVAT-16, DVAT-17 and DVAT-48, with required annexures/enclosures, is extended to 22/05/2015; tax payment obligations remain unchanged and must be paid as usual. Dealers using digital signatures are not required to submit hard copies of returns or Form DVAT-56.

Special OHA appointments replace transferred officers to hear 2A-2B mismatch objections, effective immediately.
Specified Assistant Commissioners are authorized as Special OHA to hear objections regarding the 2A 2B mismatch for 2012 13, replacing transferred officers: Ms. Sushila for Ward 45 and Sh. R.S. Ruhil for Wards 9, 15 and 16; all other provisions of Circular No.27 of 2014 15 remain unchanged.

Default assessment under CST Act must rely on Form 9 reconciliation and verified central declaration forms, not on originals alone.
Default assessment under the CST Act must be based on the dealer's reconciliation return in Form 9 and due verification of the central declaration/certificate forms declared therein; Assessing Authorities shall not frame central assessments related to central declaration forms where no refund is involved and may frame assessments only when required to process refund claims. Form 9 prescribes quarterly/annual reconciliation of turnover, receipt/pendency of statutory forms, computation of tax liability (including treatment where C or E forms are not received), payment details, interest, and three year pendency reporting.

VAT reconciliation returns must report statutory forms; missing forms can trigger system-generated default assessments and tax computation.
The Systems Branch auto-generated default assessments for dealers with central concessional sales in 2010-11 who failed to declare receipt/status of central statutory forms in prescribed returns; tax was assessed based on declared rates or at 12.5% where undeclared. Form 9 mandates annual reconciliation of interstate sales/stock transfers against statutory forms, prescribes reporting of forms received and pending, and sets tax computation rules including DVAT rates when form C is missing and 2% where C is received but E I/E II are not. Dealers may seek review from the Assessing Authority with documents.