Extension of return filing deadline: online and hard-copy dates extended; tax deposit obligation and penalties remain applicable.
The Department extended the last date for online filing of DVAT/CST returns for the third quarter of 2012-13 to 01.02.2013 and the last date for filing the hard copy to 05.02.2013 under Rule 49A of the DVAT Rules, 2005; tax must be deposited as per Section 3(4) of the DVAT Act, 2004 and penalty and interest for late deposit remain applicable.

Security arrangement restricts staff departure and prescribes building sealing and de-sealing schedule during Republic Day period.
The circular mandates police-conducted sealing and checking of Vyapar Bhawan on specified dates with de-sealing the next day until noon; it directs that no staff leave before the sealing commencement time and that all staff report for duty at the stated de-sealing time, and requires coordination between building management and law enforcement to implement these security arrangements.

System Assisted Assessment on 2A/2B mismatches warns dealers to reconcile online to avoid tax, interest and penalties.
System Assisted Assessment will be based on mismatches between submitted purchase and sales return data for July-September 2012; the assessment framing date has been extended by two weeks and assessment and penalty orders will be issued within five working days. Dealers must review the online "Mismatch Report" and reconcile discrepancies by the stated deadline to avoid additional tax, interest and penalty.

Local supply requirement: procurements must be invoiced and delivered from Delhi to secure VAT revenue to the consuming state.
Tenders and contracts must require that goods and works contracts be supplied and delivered from Delhi, invoiced from Delhi, and supplied by dealers registered under Delhi VAT with a valid Tax Identification Number; bid prices must be inclusive of all taxes and duties. If local purchase would cause net revenue loss to GNCTD, prior approval of the Finance Department is required, and extra departmental expenditure may be compensated as a Non plan grant.

System assisted assessment on VAT return mismatches may trigger tax and penalties under Section 86(10); reconcile online to avoid consequences.
Assessment will be framed against dealers on the basis of Annexure 2A and 2B data mismatches filed online, with concurrent penalty proceedings under Section 86(10) of the DVAT Act. Dealers must review the online "Mismatch Report" on the dealer login page and reconcile discrepancies by the prescribed deadline to avoid additional tax, interest and penalties; assessments will be based on the dataset as of the cutoff date and orders will be issued within five working days.