Nodal officer appointment for restoration of registration certificates-new designate replaces transferred officer; stakeholders notified for implementation.
The circular modifies an earlier instruction by nominating Sh. Arvind Kumar, AVATO (Ward 11 & 13), as the nodal officer responsible for restoration of Registration Certificates for Zone II, replacing the transferred officer; copies are circulated to departmental leadership, zone-level officers, policy and IT units for publication and implementation.

Review powers under VAT law require specific review applications; objections must be disposed electronically to prevent procedural overlap.
Special Objection Hearing Authorities must pass objection orders arising from Annexure 2A/2B mismatches through the departmental computer system in the prescribed electronic format, including Form DVAT 40, and may modify assessment orders consequentially. Ward authorities may exercise review powers only when a dealer files the required review application in Form DVAT 38C within the prescribed time limit; dealers must withdraw any review application before filing an objection under Form DVAT 38 or an appeal.

Correction to circular references clarifies circular number and tax year for extension of online return filing period.
The department corrects prior references so that "Circular No.2 of 2014-15" is to be read as "Circular No.2 of 2015-16" and the year reference "2013-14" is to be read as "2014-15," limited to these textual amendments; all other contents of the referenced circular remain unchanged. Administrative circulation and website upload are instructed to ensure implementation and record-keeping.

Registration under DVAT and CST: provisional TIN issued online after PAN verification, pending physical verification.
Registration under DVAT and CST will be initiated online with PAN verification; on success a user ID is issued, the dealer files the application, pays fees and uploads documents, and a Registration Number/TIN and provisional Registration Certificate are generated immediately. Physical verification and documentary inspection by the ward VATO/VATI remain required; satisfactory verification leads to dispatch of a signed RC, while adverse reports prompt issuance of a show cause notice.

Filing deadline extension for VAT quarterly returns permits later submission while tax payment obligations remain unchanged; digital-signature filers exempt
Extension granted for filing fourth-quarter VAT returns in Forms DVAT-16, DVAT-17 and DVAT-48 to a new specified date; tax payment obligations remain unchanged and must be paid in the usual manner; dealers filing with a digital signature need not submit a hard copy of Form DVAT-56.

VAT system updates restrict item additions, enable return option corrections, require online composition applications and limit weekly refunds per dealer.
System upgrades remove the direct item add download; items must be added via amendment or DP 1. A front end tool permits correction of Part A/Part B selections on DVAT 17 returns. Online composition applications, including WC 01 and other designated forms, are now mandatory for applicants. Zonal nodal officer links allow updating tax period and type on dealer challans subject to CIN non use verification by the assessing authority. The system limits refund processing to one refund per dealer per week.

Reconciliation return filing: Form nine permitted for dealers with interstate sales against statutory concessional forms, compliance required.
The Commissioner permits filing of the reconciliation return in Form nine for 2013 14 up to the extended date; this applies only to dealers who made interstate sales at concessional rates against statutory forms C, stock transfers against F forms, sales against H forms to non Delhi dealers, or claimed deductions using E I/E II or I/J forms, while dealers without such transactions are not required to file.

Authorisation for hearing objections: Special OHA designated for 2A-2B mismatch and assistant commissioners' postings revised.
The circular authorises Sh. Biju Raj E, Assistant Commissioner (Ward-206), as Special OHA to hear objections on the 2A-2B mismatch for 2012-13 in respect of Wards 201 and 206, replacing the transferred officer; it also revises the places of posting for Sh. Sanjay Jain and Sh. Dinesh Kumar Gondyan as reflected in the annexure, while all other contents of Circular No.27 of 2014-15 remain unchanged.

Delegation of hearing authority: Assistant Commissioner reassigned to hear objections on purchase-sales reconciliation, replacing prior assignee.
Authorises a named Assistant Commissioner to serve as Special Officer for Hearing Assignments to hear objections relating to a purchase-sales reconciliation mismatch for the specified ward, replacing the initially assigned Assistant Commissioner; all other terms and procedures of the earlier circular remain unchanged.

Tax compliance notices flag mismatches with e-tailer sales and enable administrative correction and data retrieval.
The circular details four new DVAT server modules: automated tax compliance notices for e-tailer sales mismatches appearing in AA logins; a TIN-to-TIN challan transfer procedure requiring online application, reasons and scanned request with AA examination and Systems Branch approval; an online request-and-verify data download facility for central forms up to 2011-12 allowing AA verification against returns and downloaded-form records; and an enhanced AA interface for updating effective cancellation dates with stricter checks.

Payment reconciliation controls: server functionality restricted pending administrative review, with access restored to designated officials.
The DVAT circular withdraws certain DVAT Server functionalities for administrative and security reasons: the Payment Reconciliation link no longer permits entry of Objection Details, Stay Information and Refund Adjustment (access to be provided to designated OHA/VATO officials); Online Central Forms entry/download for manual returns prior to 2012-13 has been disabled pending ward incharge approval and scheduled restoration; and the front-end module to update cancellation dates for erroneous DVAT-11 forms is withheld until built in security checks are implemented.

Objection disposal drive for Annexure mismatch under DVAT Act to streamline hearings through scheduled ward sessions.
The circular directs a special drive beginning 2 March 2015 to dispose objections relating to Annexure 2A/2B mismatches for AY 2012-13: ward SOHAs will hear and dispose assigned objections every Friday and Saturday through the department's online System with notices issued via dealers' login. If a SOHA is the assessing authority in an objection, the SOHA must transfer the objection to the zone's link officer. The annexure assigns wards to specific officers and administrative steps for system support, delegation, and training are mandated.

Reconciliation return filing deadline extended for dealers with inter state concessional or form based sales; online Form 9 required.
The Commissioner extended the online filing deadline for the reconciliation return in Form 9 for the year 2013-14 under Rule 4 (Central Sales Tax (Delhi) Rules) and Rule 49A (Delhi VAT Rules), updating Circular No.21 of 2014-15. Filing in Form 9 is required only of dealers who made inter state sales at concessional rates against statutory forms C, transferred stock against F forms, sold against H forms to non Delhi dealers, or claimed deductions against E I/E II or I/J forms; others need not file.

Extension of return filing deadline: third-quarter VAT returns deadline extended; tax payment obligations remain unchanged.
Under authority of Rule 49A of the Delhi VAT Rules, the last date for filing online or hard-copy third-quarter VAT returns for 2014-15 in DVAT forms with required annexures is extended to 15/02/2015, while tax payment obligations continue to be discharged in the usual manner; dealers filing with a digital signature need not submit the hard-copy return/Form DVAT-56.

Appointment of Special OHAs authorises alternate Assistant Commissioners to hear 2A-2B mismatch objections replacing prior appointee.
The circular authorises specified Assistant Commissioners as Special OHAs to hear objections relating to the 2A-2B mismatch for 2012-13 in place of the earlier appointee, sets ward-wise reassignment of those objections, and provides that dates outside the earlier circular will be notified through Public Notices while leaving other provisions unchanged.

Extension of filing deadline for DVAT returns: deadline extended, tax obligations unchanged; digital filers need not file hard copy.
The Commissioner extends the last date for online or hard-copy filing of third-quarter returns in Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures to 02/02/2015; dealers filing with digital signature need not submit a hard copy of Form DVAT-56, while tax payment obligations remain to be discharged in the usual manner under the VAT statute.

Reassignment of hearing authority: objections on audit return mismatches to be heard by newly authorised Assistant Commissioner.
The Circular administratively reassigns the Assistant Commissioner authorised to hear objections concerning 2A-2B mismatch, specifying the new officer and the ward for which objections are to be heard; hearing dates other than those in paragraph 8 will continue to be notified by Public Notices and all other provisions of the earlier Circular remain unchanged.

Reconciliation return filing extension: dealers with interstate sales on concessional or statutory forms must file Form nine.
The filing deadline for the reconciliation return in Form 9 for 2013-14 has been extended; dealers who made interstate sales at concessional rates against statutory forms C, transferred stock against F forms, sold against H forms to non-Delhi dealers, or claimed deductions using EI/EII or I/J forms must file the online Form 9, while dealers without such transactions need not file.