VAT on goods in works contracts applies even where goods are schedule-exempt; declared goods retain separate statutory treatment.
A composite horticulture agreement constituting a works contract triggers VAT on the transfer of property in goods involved in execution of that contract; taxable turnover is the value at the time of transfer excluding labour and service charges. Materials used in such works contracts are chargeable under the works-contract tax provision irrespective of their schedule classification, except that declared goods transferred in the same form receive the statutory special treatment. Apportionment and valuation rules determine the taxable amount.

Extension of filing deadlines for VAT returns; staggered online and hard-copy dates with tax deposit and late-payment penalties.
Extension of filing deadlines for DVAT/CST returns under Rule 49A allows additional time for online and hard-copy submission for March 2013 and the fourth quarter 2012-13; quarterly dealers are assigned staggered online and hard-copy dates by net tax paid. Tax due must nonetheless be deposited as required by Section 3(4) of the DVAT Act, 2004, and penalty and interest for late deposit will apply.

Permanent Account Number and IEC filing mandated for Delhi VAT dealers; Form DVAT 52 due by 30/05/2013.
Registered dealers must furnish Permanent Account Number and, if applicable, Importer Exporter Code in Form DVAT 52; the form was notified on 30/03/2013 and must be filed with requisite details on or before 30/05/2013 to satisfy the amended filing obligation. Rule 18 now mandates the declaration in Form DVAT 52 and related rule amendments adjust tax period, recordkeeping, audit reporting for dealers above the specified turnover threshold, TDS certificate procedures in Form DVAT 43, and add IEC/Aadhaar/mobile fields to registration forms.

Extension of filing deadline: reconciliation returns and original declaration forms permitted until 10 May for 2011-12 quarters.
An extension of time is granted until 10 May 2013 for furnishing the reconciliation return in Form DVAT 51 under the Delhi VAT Rules and corresponding Central Sales Tax provisions, and for submission of the 'original' portions of Declaration Forms C, E I, E II, F, I, J and H for the first through fourth quarters of 2011-12, with directions for departmental dissemination and online filing alignment with Form CD 1.

Composition scheme opt-in deadline clarified: works contract dealers must file Form WC01 within thirty days from financial year start.
Eligible works contract dealers who paid tax under the general tax provision in the preceding year, and dealers under the earlier composition arrangement, may opt into the new composition scheme by filing an application in Form WC 01 within thirty days from the first day of the financial year for which composition is opted.

Assessment of Form 2A/2B mismatch delegated to designated officers enabling default assessments and review of dealer records.
Designated Value Added Tax Officers are empowered to assess mismatches between Form 2A and Form 2B and to initiate default assessments and review those assessments for dealers in the wards or zones assigned to them; the order supersedes the prior direction and is administratively circulated with competent authority approval.

Registration procedure for VAT registration: online and manual processes set document requirements, verification and issuance timelines.
Lists mandatory enclosures for DVAT registration including DVAT-04, Form A, notarized security bond, court-fee stamps for registration fees, entity formation proof or partnership deed, proof of business possession, PAN of entity and principals, identity and bank proofs, photographs and ancillary items. For manual registration, applications are submitted to the front office for PAN listing and verification, assigned to Ward VATI for physical verification and original-document checks, and the Ward-in-Charge grants TIN or issues a deficiency memo within internal timelines to meet the e-SLA disposal period. Online registration requires PAN verification, portal submission, Ward VATI inspection, signed hardcopy collection, and post-approval dispatch of the registration certificate by registered post.

Work reallocation of senior tax officers reallocates departmental responsibilities and branch functions under administrative order.
Re-allocation of work among senior officers of the Department of Trade & Taxes takes effect on 1 April 2013, assigning named officers to distinct functional responsibilities such as vigilance, enforcement, law and judicial matters, HR, coordination, EXIM, refunds, special zones, systems, FM, recovery and zonal oversight. The order further allocates ancillary branch duties: HR Branch to handle training, finance & accounts, planning, public grievance and RTI; FM Branch to handle printing, library and operations; and other branches to specified support functions.

Territorial and pecuniary jurisdiction fixed for VAT objections, allocating officers by zone and dispute value.
Fixes the territorial and pecuniary jurisdiction of tax officers to receive objections under clause (a) or (b) of sub section (1) of Section 74 of the Delhi VAT Act, allocating objection authority by geographic zones/wards and by disputed amount threshold, with higher value disputes assigned to Special Commissioners and lower value disputes to Additional and Joint Commissioners; identifies certain specialized divisions and takes effect from the stated commencement date.

Appeals jurisdiction revised: commissioners assigned to handle VAT and CST appeals above and below the monetary threshold.
Order assigns departmental appeals responsibility under the DST and CST Acts, effective immediately and superseding prior orders: Special Commissioner-I to handle all appeals above the prescribed monetary threshold and ACTT officer R. N. Mangla to handle appeals at or below that threshold; issued with prior approval and circulated to principal officers and records files for implementation.

Waiver of surety deadline prompts acceptance of registration applications at front offices to ease public access.
The Commissioner directed that DVAT-04 registration applications be accepted at the Central Front Office and at concerned Ward offices during 25.03.2013-31.03.2013 to accommodate expected high volumes in view of the 31.03.2013 waiver of surety deadline, and requested Systems and ward units to make necessary arrangements for receipt and processing.

Dealer registration shifted to online and ward-based processing, ending centralized CRC registration and requiring public notice.
Closure of the Centralized Registration Cell shifts registration of dealers to an online mechanism or to concerned wards; Additional Commissioners are directed to implement the change and ensure public awareness by displaying notices to avoid confusion and inconvenience.

Allocation of work: temporary reassignment of Enforcement and Recovery duties during an officer's leave for continuity of functions.
Order reallocates duties during the Additional Commissioner's leave: Enforcement-II is assigned to the Additional Commissioner, Sh. Satnam Singh, and Recovery Branch plus Zone-III administrative work is assigned to the Joint Commissioner, Sh. Rajesh Goyal; effective immediately until the Additional Commissioner returns.

Extension of time for VAT reconciliation return and original central declaration forms filing for specified tax quarters.
The Commissioner extends the time for furnishing the reconciliation return in Form DVAT-51 and for submitting the 'original' portion of Central Declaration Forms C, E-I, E-II, F, I, J and H for the first through fourth quarters of the 2011-12 tax year, exercising powers under Rule 49A of the Delhi VAT Rules, section 9(2) of the Central Sales Tax Act, 1956, and relevant Central Sales Tax Rules.

Extension of reconciliation return deadline: DVAT-51 and original declaration forms permitted filing until the extended deadline.
Extension granted for furnishing the reconciliation return in Form DVAT-51 for Q1-Q4 of 2011-12 under Rule 67 of the Delhi VAT Rules and Rule 4 of the Central Sales Tax (Delhi) Rules. The order also extends time for furnishing the original portions of Declaration Forms C, E I, E II, F, I, J and H under the Central Sales Tax (Delhi) Rules and the Central Sales Tax (Registration and Turnover) Rules, 1957, setting a single extended filing deadline for the four quarters.

Electronic tax payment mandated; banks must facilitate third party cash or cheque deposits and submit online challans.
All registered dealers and TAN holders must pay tax, interest, penalty and other dues under the DVAT Act, 2004 and CST Act via electronic e payment portals of notified banks. Notified banks are authorised and directed to act as third party facilitators for dealers lacking internet banking or unwilling to use it: banks may accept cash or cheque, fill the online challan on behalf of the dealer and deposit the funds online from a bank account, and may charge a service fee.

Electronic payment requirement mandates dealers use e payment portals; banks may accept cash/cheque and submit online for them.
Registered dealers and contractees must pay tax, interest, penalty and other dues exclusively via electronic payment portals of notified banks. Notified banks may act as third party facilitators for dealers without internet banking by accepting cash/cheque, filling the online challan on the dealer's behalf and depositing funds from a dummy account, with nominal service charges permitted. Banks cannot correct wrongly entered challans; corrections will be made by the Department only on dealer application supported by a bank certificate.

Working Saturdays ordered to improve revenue collection; department to remain open Saturdays during official hours.
The Department of Trade & Taxes directs that all Saturdays are to be treated as working days until 31.03.2013 to accelerate revenue collection; the department will remain open on Saturdays during official hours for day-to-day office work. The administrative instruction mandates attendance for all officers and officials and warns that non-compliance will be taken seriously.

Assessment orders required where a statutory notice is issued, even if the resulting demand is nil.
Extension of time for default assessments is granted until 28.02.2013. Where statutory forms are complete and no apparent discrepancies exist, information under Section 59 need not be sought and reconciliation alone is sufficient. However, if a notice under Section 59 is issued, the Assessing Authority must pass an assessment order under Sections 32 and/or 33 of the DVAT Act, 2004, even if the outcome is a nil demand.

Extension of filing deadlines for VAT returns-online and hard copy schedules revised; tax must still be deposited on time.
Extension of filing deadlines for DVAT/CST returns: December 2012 monthly dealers' online and hard copy return deadlines are extended; quarterly dealers' third quarter filing deadlines are staggered by prior year net tax paid with earlier deadlines for higher net tax categories and later deadlines for lower categories. Tax due for the extended periods must be deposited as required by law, and interest and penalty provisions apply for late payment.