Display of registration certificate required; dealers must show TIN and ward number and local officers must ensure compliance.
Registered dealers must prominently display the certificate of registration at their principal place of business and a certified copy at all other business locations, and must conspicuously display their TIN and ward number outside the main entrance of each place of business; ACs and ward incharges are directed to ensure compliance within their jurisdictions.

Mandatory knowledge competition for tax officers required monthly, with compulsory participation and rewards for top performers.
Mandatory participation is required of Assistant Commissioners, Assistant Value Added Tax Officers and Value Added Tax Inspectors in a recurring monthly competition testing knowledge of the Delhi Value Added Tax Act, the Central Sales Tax Act and related rules and procedures; top performers will be rewarded and given certificates, and detailed schedule and mode of the competition will be communicated to concerned officers in advance.

Extension of VAT return filing deadline for the fourth quarter; returns accepted until 16 May, tax payable as usual.
Deadline for filing fourth-quarter VAT returns for 2015-16 is extended to 16/05/2016 for online or hard-copy submission of prescribed DVAT forms with annexures; tax liabilities remain payable in the usual manner under the Delhi Value Added Tax Act. Dealers filing returns with digital signature need not submit a hard copy or Form DVAT-56.

Composition scheme option for restaurants and halwais permits an alternate single-rate tax and restricts input tax credit eligibility.
Dealers supplying cooked food and related items may opt for a notified composition scheme at an alternate single rate if within the prescribed turnover threshold. Dealers shifting from the earlier composition provision to the new composition provision w.e.f. 1 April 2016 need not pay tax on opening stock held at transition, but cannot claim input tax credit on closing stock as of the prior year end. Applications for the scheme must be filed manually until online filing is ordered.

Exercise of Chapter X powers requires report-based audits and forwarding records to local assessing officers for tax assessment.
Officers exercising Chapter X powers (audit, survey/inspection, stopping and detention of goods vehicles) must prepare reports based on information and records examined by them and mandatorily forward those reports and records to the ward/branch officer having jurisdiction over the dealer for assessment of tax and penalty; non-compliance will attract disciplinary action.

Restriction on field collection of VAT: deputed teams must not accept cheque payments during surveys and must refuse voluntary payments.
Officers deputed for field surveys are instructed not to collect VAT by cheque or any other mode during surveys; if a dealer offers payment to address a tax deficiency, the officer must decline receipt and advise the dealer to deposit tax through the prescribed VAT deposit procedure; noncompliance by officers will invite disciplinary action.

VAT deduction at source on works contracts requires withholding by contractees and timely remittance to treasury.
Section 36A of the Delhi Value Added Tax Act, 2004 requires persons making payments or credits to contractors under works contracts to deduct VAT at source at the prescribed rates based on contractor registration status and deposit the deducted amount to the Delhi Government Treasury within the statutory period following the month of deduction; failure to deduct or deposit attracts interest and penalties under the Act.

Delegation of enforcement powers enables appointed officers to exercise Chapter X powers under the DVAT Act.
The Commissioner (VAT) empowers officers appointed under Section 66(2) of the DVAT Act, of not less than Special Commissioner rank, to appoint officers or persons to exercise the powers in Chapter X of the Delhi Value Added Tax Act, 2004, and to grant authority to them in Form DVAT 50, with immediate effect.

Sealing of premises for obstructing tax surveys permitted, with seizure, acknowledgements and statutory de sealing conditions.
Survey teams led by an Assistant Commissioner/VATO may enter premises to detect tax evasion, seize incriminating documents and unaccounted papers and must give a proper acknowledgement for seized items. If a dealer obstructs or refuses to cooperate, the premises may be sealed, suspending business activities; de sealing is allowed only after satisfaction of the statutory de sealing conditions and applicable rules. Where a survey cannot be completed in one day, the team may secure the premises by locking and affixing a seal or posting security and resume the survey the next day from the same stage.

Assignment of enforcement survey assessments to ward officers; transfers mandated and time bound completion required.
Assessments arising from enforcement surveys are assigned to the ward officers in whose jurisdiction the cases lie, except where jurisdiction has been transferred by the Commissioner under the Delhi Value Added Tax Act. Officers presently holding such pending cases must transfer them immediately to concerned ward officers, who must complete assessments within the statutory time limits. Failure to comply with the transfer or time-bound completion may attract disciplinary action.

Sealing of premises during VAT surveys permitted for obstruction; de-sealing and resumption allowed subject to statutory safeguards.
Section 60 authorises survey teams to enter premises and seize incriminating documents and goods, and to seal premises when a dealer obstructs or refuses cooperation; de-sealing is permitted only in accordance with the Act and rules. If a survey cannot be completed due to inadequate staff or hours, the team may, with supervisory approval, suspend the search, secure the premises by locking and affixing a seal or mark and, if necessary, post a security guard, and resume the survey the next day from the point it was left.

Scrutiny of VAT returns mandates targeted monitoring of specified dealer categories and enhanced ITC-output matching.
Ward officers must use enhanced software validations and ITC output matching to target high risk dealers-new registrants with sudden GTO growth, large statutory form downloads without matching sales, circular trading, abrupt cessation of filing or registration, persistent nil GTO returns, frequent refund claimants, non payers and sustained excess ITC carry forwards-and trigger assessments from mismatch reports where discrepancies persist; on cancellation prefer framing assessments and serve notices at the cancellation address, compel registration of liable unregistered dealers, expedite recovery where no stay exists, and rely on system reports and alerts.

Reconciliation return filing in Form 9 extended; required for dealers with concessional interstate sales and statutory form claims.
The department extends the online filing deadline for the reconciliation return in Form 9 for 2014-15 under Rule 49A of the Delhi VAT Rules read with section 9(2) of the Central Sales Tax Act. Form 9 must be filed by dealers who made interstate sales at concessional rates against statutory forms C, transferred stock against F forms, sold against H forms to dealers outside Delhi, or claimed deductions against E-I/E-II or I/J forms; dealers without such transactions need not file.

VAT central assessments will use Form 9 data to levy tax for statutory form deficiencies; hard copies not accepted.
Assessments for tax due to deficiencies of central statutory forms will be based on information filed in Form 9 and departmental electronic records; the system branch will compute tax by reconciling Form 9 with Form 1 and supply an editable assessment order. Hard copies of statutory forms shall not be accepted; authenticity can be verified via TINXSYS. Existing assessments need not be re issued unless reassessment is required and no objection or appeal is pending. Objections/appeals for deficiency based assessments are allowed only after ensuring the relevant forms have been filed online. Form DVAT 09 governs cancellation of registration and stock valuation at cancellation.

E-Commerce Zone established to centralize VAT compliance and registrations for online retailers across the National Capital Territory.
Establishment of an E-Commerce Zone and Ward No.300 to centralize VAT administration for e commerce companies: all existing registered e commerce persons will be transferred to Ward No.300 and future registrations processed there; the ward and zone cover the entire National Capital Territory of Delhi; the Commissioner, Trade & Taxes and VAT authorities under the DVAT Act, 2005 shall exercise all powers conferred by that Act and its rules; this measure complements the periodical return requirement for electronic shopping facilitators.

Refund claim processing streamlined: summary disposal permitted for eligible small-value VAT refunds without notices or personal appearance.
Expedited processing dispenses with notice or personal appearance for specified small-value refund claims up to the tax period ending 31 March 2015 where claimants are functional at the recorded address, not subject to DVAT 09/DVAT 10 notices, not listed as suspicious dealers, not return defaulters, and registered for at least three years. Verification includes checking central statutory forms via Form 9 and TINXSYS, avoiding physical verification where possible, confirming exports via DGFT, and verifying ITC from supplier tax scrolls. Outstanding demands under relevant Acts may be adjusted except stayed demands; Systems Branch to supply pendency data by 15 February 2016.

VAT return deadline extension: third-quarter filing period extended; tax payment obligations remain unchanged.
Extension of the statutory filing deadline for third-quarter VAT returns for 2015-16 in Form DVAT-16, DVAT-17 and DVAT-48 is authorized under Rule 49A, extending the last date for online or hard-copy submission to 05.02.2016, while tax dues must continue to be paid in the usual manner; digitally signed filings need not be accompanied by a hard copy of Form DVAT-56.

Sale-to-purchase ratio threshold restricts auto-downloading of statutory forms; quarterly cumulative test applies and capital goods excluded.
Auto downloading of statutory forms is disallowed where the sale to purchase ratio, including stock transfers and local transactions, falls below 45%; entitlement is reassessed on a cumulative quarterly basis until the threshold is met. The purchase of capital goods is excluded from the ratio, the facility applies only to eligible dealers, and downloads are further subject to checks that items are allowed on the record certificate, the dealer is not cancelled, and there is no adverse material on record.

Government procurement from registered local dealers required; departments must verify supplier registration and obtain approvals for exceptions.
Departments and bodies under the Government of NCT of Delhi must procure goods from dealers registered in Delhi; purchases from unregistered or out-of-Delhi dealers require prior Finance Department approval. Supplier Registration Numbers/TINs must be verified via the Department of Trade & Taxes website or SMS, and departments are instructed to ensure strict compliance with this procurement directive.

Reconciliation return filing: extension granted for Form 9; interstate sales against statutory forms require submission.
Extension is granted for filing the reconciliation return in Form 9 under Rule 49A of the Delhi VAT Rules and section 9(2) of the Central Sales Tax Act to permit online filing for dealers who made interstate sales against statutory forms or claimed deductions via E I/E II or I/J forms; dealers without such transactions need not file.