Filing of information in block R.10 of CST Form 1 may be submitted with the third quarter return; deadline extended to 31 Jan.
Block R.10 of Form 1 requires reporting receipts and pendency of central statutory forms/declarations for concessional inter state sales/stock transfers for the preceding four years, inserted by amendment to the Central Sales Tax (Delhi) Rules, 2005; dealers may file R.10 separately via a delinked online facility or include it with the third quarter 2013 14 return, and the Commissioner extended the third quarter filing deadline to 31 January 2014, with returns acknowledged by issuance of Form DVAT 56 and specified supporting challan attachments.

Special audit fees schedule for VAT dealers set, with slab-based auditor remuneration, capped local conveyance, and no TA/DA.
Prescribes a slab-based fee schedule for auditors conducting Special Audit under Section 58A of the DVAT Act, 2004, tied to defined turnover bands; defines turnover net of tax; permits actual local conveyance beyond 8 km capped at 10% of the audit fee; applies service tax as applicable; disallows TA/DA for audits outside Delhi; and requires auditors to submit bills to the Zonal Additional/Joint Commissioner for verification and forwarding to the Additional Commissioner, Special Audit.

Special Audit under Section 58A: auditors must secure documents, escalate tax classification queries, and submit Form AR-1 reports.
The Special Auditor must identify the dealer by name and TIN and audit period, jointly procure documents with the Assistant Commissioner, escalate classification or taxability queries to the Addl. Commissioner (Zone) and Addl. Commissioner (Audit) for clarification, and communicate by email with copies to zonal and audit officers. The auditor shall inspect branches as needed, brief supervisory officers on significant detections, submit a detailed Form AR-1 audit report covering departmental risk parameters in three copies to designated commissioners, comply with departmental billing rules, and provide presentations or assistance during assessment proceedings.

Reversal of input tax credit required when credit or debit notes change taxable purchase value, excluding cash discounts.
Reversal of Input Tax Credit is required where a credit or debit note changes the tax credit claimed by a purchaser for Delhi sales/purchases; purchasers must adjust ITC in the period the note is issued. Credit notes arising from post sale discounts, returns, rate/quantity variation, consideration for facilities, or expense reimbursements trigger purchaser ITC reduction; cash discounts for early payment are excluded from output tax adjustment and need not be reported or lead to ITC reversal.

Input tax credit risk: buyers lose credit and face prosecution if sellers fail to file returns for tax invoices.
Buyers must ensure selling dealers both issue tax invoices and file returns; a seller's 2B statement alone is insufficient. If a seller fails to file or disappears, the buyer may lose input tax credit, be required to pay the tax with interest and penalty, and face criminal prosecution for relying on invoices from noncompliant dealers.

Extension of filing deadline for VAT returns requires online submission of R.10 block and hard-copy acknowledgement within revised period.
Extension of the last date for online filing of the 2nd quarter return for 2013-14, including Block R.10 of CST Return in Form 1 for 2009-10 through 2012-13, is granted under rule 49A; the print/hard copy of the acknowledgement in Form DVAT 56 must also be submitted by the later specified cutoff. Dealers who filed the 2nd quarter return in the old format must file in the amended format by these revised dates; other contents of the earlier circulars remain unchanged.

Special audit fees under Section 58A set by turnover slabs; conveyance capped and TA/DA not payable, billing procedure mandated.
Fees for CA/CA firms conducting special audits under Section 58A of the DVAT Act are set by turnover slabs, with service tax additionally payable. Local conveyance is reimbursed when the auditor's Delhi office is more than eight kilometres from the auditee, capped at ten percent of the audit fee. TA/DA is not payable for visits outside Delhi. Auditors must submit bills to the Zonal Additional/Joint Commissioner for verification and onward submission to the Additional Commissioner, Special Audit.

Voluntary disclosure permits penalty reduction when a dealer admits tax deficiency and promptly pays and revises returns.
The circular prescribes a voluntary disclosure process under Section 87(6) permitting penalty reduction where a dealer admits tax deficiency during Section 60 proceedings, records un vouched/unaccounted retail cash sales by suitable accounting entries, pays the admitted tax within the short prescribed period following those proceedings, and files revised returns under Section 28; if the Enforcement Assessing Officer accepts the revised return, default assessment need not follow.

Delegation of powers under DVAT Act authorises senior officers to hear objections to assessments and orders within jurisdiction.
The Commissioner, under section 68 read with rule 48, delegates powers under section 74(1) to hear objections against assessments and other orders to officers appointed under subsection (2) of section 66 not below the rank of Joint Commissioner, subject to territorial, pecuniary and hierarchical jurisdiction, effective from 12/11/2013.

Filing extension for R.10 block of CST Form 1 granted; non compliance attracts penalty under the DVAT Act.
Extension of the online filing deadline is provided for the R.10 block of Form 1 for the CST return for 2009-10 as part of the 2nd quarter 2013-14 return, with a short additional window for submission of the print/hard copy; failure to file this block after the extended date invites penalty under section 86 of the DVAT Act, 2004. The Central Sales Tax (Delhi) Rules, 2005 are amended to require issuance of Form DVAT-56 receipt on return submission and to substitute a revised Form 1 prescribing detailed turnover, deduction, tax computation and verification fields and instructions, including attachment of C portion challans and reporting of H Form transactions.

Refund claim filing requirement: dealers must submit statutory form details online or refunds processed using department records.
Dealers with pending refund claims involving central sale or stock transfer against statutory forms must file online the information for pending statutory forms in Block R 10 of the CST return Form 1 by the prescribed deadlines; receipts can be obtained from the website. Absent timely submission, refund claims will be processed on the basis of the latest statutory form information available with the Department.

Jurisdiction reassignment directs a new tax assessing authority to assume control of a dealer and procure file transfer.
Directs appointment of Assistant Commissioner-cum-Value Added Tax Officer, Ward-64, to exercise jurisdiction over M/s Jain Departmental Store, TIN-07800213820, for the financial years 2008-09 through 2012-13 under provisions of the Delhi Value Added Tax Act and the Central Sales Tax Act; existing Assessing Authorities shall cease jurisdiction for those years and must forward the dealer's files and records for the period to the Assistant Commissioner, Ward-64 within three days of this order.

Delegation of assessment power reassigned to resolve Form 2A/2B data mismatches in specified wards immediately.
The power to conduct default assessments and review assessments for Form 2A/2B data mismatches is reassigned to a newly designated VATO for dealers in the specified wards of Zone VII, replacing the earlier designee; the rest of the prior order remains unchanged and the modification is effective immediately with competent authority approval.

Extension of filing deadline for quarterly VAT returns; online and hard copy submission dates extended, payment procedure unchanged.
The Commissioner extends the last date for online filing of second quarter VAT returns for 2013-14 in Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures and provides a later date for submission of the hard copy returns with enclosures; tax payment procedures remain as previously prescribed.

Filing deadline extension for quarterly DVAT-48 online returns; final date extended to allow additional time for submission with enclosures.
The Commissioner, invoking Rule 49A of the Delhi Value Added Tax Rules, 2005, extended the last date for online filing of the second-quarter return in Form DVAT-48, along with required enclosures, to 20-11-2013 as a partial modification of the earlier departmental circular.

Delegation of VAT powers enables designated officers to exercise registration, assessment, refund, inspection, seizure functions subject to rank, supervisory limits.
Delegation under section 68 read with rule 48 empowers designated VAT officers to perform registration, amendment, cancellation, security management, assessment and reassessment, refund adjudication with layered approvals, inspection, search, seizure, custody and release of records and goods, audit authorization (excluding Commissioner's case selection), penalty imposition and recovery functions subject to specified ranks and supervisory review.

Filing deadline extension for online VAT returns: affected high turnover dealers must still pay tax as prescribed.
An administrative extension under Rule 49A allows dealers with specified high gross turnover to file second quarter 2013-14 online returns in Forms DVAT 16 and DVAT 17 with annexures and to submit the hard copy acknowledgement in Form DVAT 56 by newly prescribed dates; the extension affects only filing deadlines and does not alter the obligation to pay tax, which remains governed by section 3(4) of the Delhi Value Added Tax Act, 2004.

Online VAT return filing: temporary relief for Block R10 and R3 reporting, with revised Form 1 and receipt procedure.
The circular grants a time bound relaxation permitting omission of Block R10 in Form 1 until specified extended dates for the 2nd quarter 2013 14 (with penalty thereafter) and makes R3 tax contribution in Form DVAT 16 non mandatory for that quarter only. The notification amends the Central Sales Tax (Delhi) Rules, 2005 by substituting the receipt procedure requiring Form DVAT 56 and replacing Form 1 with a revised return format that details turnover, deductions, tax computation, adjustments, deposit proof requirements and verification.

Sale by public auction ordered to realise tax revenue for perishable sealed goods after no claimant established ownership.
Order directing public auction of perishable goods (supari) stored in sealed godowns after public notice failed to identify a bonafide owner, to realise tax and penalty dues under the Delhi Value Added Tax Act, 2004, exercised by the Additional Commissioner under delegated DVAT powers and Rule 41(3)(a) of the DVAT Rules, 2005.

Delegation of power to issue redemption notices enables designated commissioners to require payment and order sale of seized goods.
The Commissioner delegates under Section 68 of the DVAT Act and rule 48 the powers under Section 63 to Additional Commissioners/Joint Commissioners to issue Form DVAT 29, require payment of tax, interest, penalty and other dues into the Consolidated Fund, and to make written orders for sale or disposal of seized goods when redemption does not occur.