Preservation of DVAT-43: contractors may file a photocopy with returns while retaining originals for inspection.
The circular permits a contractor who received one copy of the DVAT-43 certificate from the contractee to file a photocopy of DVAT-43 with the DVAT-16 or DVAT-17 return, while preserving the original certificate for seven years and producing it to the Assessing Authority on demand.

Designation of Public Information Officer under RTI Act with named jurisdiction and an assigned link officer for requests.
The Commissioner, exercising powers under section 5 of the Right to Information Act, 2005, designates the officer in the EDP/System/TPS Branch as the Public Information Officer for the stated jurisdiction and names VATO (Co-ordination) as the Link Officer, partially modifying a prior departmental order and establishing departmental contact points for RTI requests.

Change in tax period intimation: filing in Form DVAT-55 time extended for the 2012-13 tax year.
Under authority of Rule 49A, the Commissioner extended by thirty days the time prescribed in sub rule (4) of Rule 26 for furnishing intimation of a change in tax period in Form DVAT 55 in accordance with sub rules (1) and (3) of Rule 26, the extension applying to the 2012-13 tax year.

Quarterly return filing arrangements: designated counters will accept only hard copies of returns filed online on specified dates.
Hard copies of quarterly VAT returns filed online (refund and non refund) will be accepted only at designated Front Office Extension Counters on 26.04.2012, 27.04.2012 and 30.04.2012 between 10:30 AM and 5:00 PM; Zonal In charges must arrange floorwise staff and ensure no manual returns not filed online are accepted. Date and numbering stamps will be issued to ward In charges on 25.04.2012 and must be returned by close of 30.04.2012.

Quarterly tax deposit deadline imposed for dealers with extended tax periods; timely deposit required after quarter end.
Dealers whose tax period under the Delhi VAT Rules is six months or one year are required to deposit the tax due for each quarter within 21 days after the quarter's conclusion; this procedural direction is issued by the Commissioner under statutory powers and supersedes the earlier instruction.

Extension of filing deadlines: reconciliation returns and original declaration forms deadline extended to permit late quarterly filings.
The Commissioner extends the time limit for furnishing the reconciliation return in Form DVAT-51 and for submitting the 'original' portion of declaration forms C, E I, E II, F, I, J and H for the first three quarterly periods of the relevant year, invoking powers under the Delhi Value Added Tax Rules, the Central Sales Tax Act and the Central Sales Tax (Registration and Turnover) Rules, and directs departmental circulation for implementation.

Dealer contact registration required to enable authenticated online issuance and delivery of central declaration forms and services.
Department requires all registered dealers to register and maintain an authentic e mail address and mobile number on the departmental website (Dealer's Login/Edit Contact) to enable authentication, verification and secure online issuance and e mailing of central declaration forms and other online services.

Online filing requirement extended for quarterly dealers: Annexures 2A/2B deadline moved; hard copies not required.
Online filing of Annexures 2A and 2B is required before filing DVAT/CST returns; for quarterly return filers the Department, under Rule 49A of the DVAT Rules, 2005, extended the last date for online submission of Annexures 2A and 2B for the third quarter of 2011-12 to 26 March 2012, while the statutory last dates for filing DVAT/CST returns and submitting their hard copies remain unchanged. Hard copies of Annexures 2A and 2B need not be filed with hard-copy returns, and monthly return filers must continue to file these annexures online prior to filing returns.

Extension of online filing deadline for VAT returns; tax deposit obligation unchanged and late-payment penalty applies.
The circular extends deadlines for online and hard copy filing of VAT/CST returns for the specified tax periods, while expressly maintaining taxpayers' statutory obligation to deposit tax by the due date and preserving applicability of penalties for late tax payment.

Online filing requirement for Annexure forms now mandatory before filing DVAT/CST quarterly returns; attach printed receipts per month.
Quarterly dealers must file Annexure 2A and 2B online for each month of the quarter before filing DVAT/CST quarterly returns; hard copies of Annexures need not be submitted, but printed online receipt copies for all three months must be attached to the hard-copy return. Dealers who already filed returns for the third quarter 2011-12 are exempt for that quarter. Thereafter, online e-filing of Annexures for all months of the quarter is a prerequisite for filing quarterly returns for the 2011-12 financial year onwards.

Return filing extension: online and hard-copy VAT deadlines extended; tax deposit rules and late-payment penalties remain applicable.
The circular extends the deadlines for online submission and for submission of hard-copy VAT/CST returns for the third quarter of 2012-13, while reiterating that taxpayers must deposit tax for the period in accordance with the statutory deposit obligation and that penalty and interest on late deposit remain applicable.

Filing deadline extension for VAT returns; procedural dates extended while tax deposit obligations and penalties remain enforceable.
The authority extended the deadline for online filing of DVAT/CST returns for December 2011 and the third quarter 2011-12 and also extended the deadline for filing hard-copy returns. Notwithstanding these procedural extensions, the obligation to deposit tax for those periods remains governed by the DVAT statutory deposit provision and penalties for late deposit will be imposed as applicable.