GST migration credentials issued: complete provisional pre registration with OTP verification and document upload to activate GST registration.
Provision of provisional login credentials to VAT-registered dealers for pre registration on the GST Portal, requiring entry of the provided username and password, Mobile Number and Email of the Authorized Signatory, OTP verification sent separately to mobile and email, and upload of required information and scanned annexures; submissions are subject to verification under the Proposed Model Goods and Services Tax Act and misleading information may lead to cancellation.

Extension of filing deadline for VAT returns; returns filing extended while tax payment obligations remain unchanged.
The due date for filing second quarter online or hard copy VAT returns for 2016 17 in Forms DVAT 16, DVAT 17 and DVAT 48, with annexures, is extended to 28/11/2016 under Rule 49A, while tax payment obligations remain unchanged and dealers filing with digital signature are exempted from submitting a hard copy of Form DVAT 56.

Filing deadline extension for VAT returns: second-quarter filings extended, tax remains payable, digital signatures waive hard-copy requirement.
Extension of the deadline for filing second-quarter VAT returns for 2016-17 is granted under Rule 49A, requiring submission of online or hard-copy returns in Forms DVAT-16, DVAT-17 and DVAT-48 with requisite annexures by 21/11/2016. Tax payment obligations remain unchanged and must be discharged as usual. Dealers filing returns with a digital signature need not submit the hard copy of the return/Form DVAT-56.

Extension of filing deadline: online and hard copy VAT returns allowed; tax payment obligations remain unchanged and digital filers exempted from hard copy submission.
The Commissioner extended the filing deadline for second quarter VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 under Rule 49A to a later date, while maintaining that tax liabilities must be paid in the usual manner under the VAT statute; filers using digital signatures are not required to submit a hard copy of the return/Form DVAT-56.

Withdrawal of circular declared void ab initio, removing its operative effect and treating it as never issued.
Circular No. 15 of 2016-17 is formally withdrawn and declared void ab initio, removing any operative or legal effect it might have had and treating it as never having been issued.

Speedy disposal of VAT refund claims required; graded time bound processing targets and weekly reporting mandated.
Mandate for speedy disposal of VAT refund claims requires ward and zonal incharges to process refunds within graded, time-bound targets by claim size, and to submit weekly reports to the Commissioner detailing cleared refunds, with non-compliance to be viewed seriously.

Extension of filing deadline for VAT quarterly returns; tax payments remain payable as required and digital filers exempted from hard copy.
Extension of the filing deadline for first quarter VAT returns in Forms DVAT-16, DVAT-17 and DVAT-48 is granted, with submission of required annexures and enclosures to the later prescribed date. The extension is limited to filing time; tax payment obligations remain governed by existing VAT provisions and must be paid in the usual manner. Dealers using digital signatures are exempted from submitting a hard copy of the return/Form DVAT-56, while other filing requirements continue to apply.

Refund delegation clarifies officer authority and approval chain for tax, interest and penalty refunds under VAT rules.
Delegation clarifies administrative authority to grant refunds of tax, interest and penalty paid in excess under the DVAT framework. Officers not below the rank of AVATO may sanction refunds at the lower threshold without further approval, while higher refund bands require zonal in charge, Special Commissioner (Refund), or a Special Commissioners' committee approvals as specified.

Extension of filing deadline for quarterly VAT returns; payment obligations remain unchanged and e-sign filers exempt from hard copy.
Extension of the deadline for filing online or hard-copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; dealers filing with a digital signature are exempted from submitting hard copy Form DVAT-56. The extension does not change the requirement that tax due be paid in the usual manner under the governing VAT provision.

Issuance of statutory forms: designation replaced with Commissioner (Policy) in prior circular; remaining provisions unchanged.
The Department substitutes the designation Commissioner (Policy) for the term Special Commissioner-II as used in point iv of the earlier circular on issuance of statutory forms; all other provisions of that circular remain unchanged and continue to govern issuance and compliance.

Extension of VAT return filing deadline for quarterly returns; payment obligations remain under applicable VAT provisions.
Extension of the last date for filing first quarter returns for 2016-17 in Forms DVAT-16, DVAT-17 and DVAT-48 is granted under Rule 49A, with required annexures/enclosures; tax due remains payable as per the Delhi Value Added Tax Act, 2004, and dealers filing with digital signature need not submit a hard copy/Form DVAT-56.

Refund issuance must be prompt; processed VAT refunds to registered assessees should be released without undue delay.
Refunds processed and found in order must be released to registered assessees in a time bound manner; if multiple refunds for the same assessee are to be issued within a week, the Ward Incharge must obtain prior approval from the concerned zonal officer. The System Branch must modify workflow and security checks in the software to enable prompt disbursement, and software changes should be carried out expeditiously. Non compliance will be dealt with seriously.

Mandatory goods description and item codes required in specified VAT returns; consolidated list published online for compliance.
The circular mandates standardized descriptions of goods and accompanying item codes for use in DVAT-30, DVAT-31 and DVAT return Form 16 and its annexures, requiring all registered dealers to adopt the department's consolidated list (including items not in existing schedules) published online after stakeholder consultation, and making such use compulsory for the applicable tax periods.

Tax compliance rewards recognise VAT dealers; selection based on net tax paid and growth, subject to eligibility conditions.
Scheme awards ex-gratia recognition to VAT dealers for 2015-16 across turnover bands for highest tax paid or highest growth. Eligibility depends on net tax paid (admitted VAT/CST after deducting refunds and carried-forward tax credits); deposits of past-period dues in the award year are excluded. Dealers with declining tax, adverse records, outstanding unstayed demands, return defaulting, or departmental penalties in the preceding two years will be ineligible. A Reward Evaluation Committee of senior officials will determine entitlement, quantum, and mode of payment, with its decision final and binding.

Item-wise reporting requirement for DVAT returns and DVAT-30/31 now mandatory, with the prior quarter reporting optional.
Furnishing item-wise details in DVAT returns and in Forms DVAT-30 and DVAT-31 is mandatorily required from the tax period commencing 1st April, 2016; for the tax period 1st January, 2016 to 31st March, 2016 specifying item details shall be optional. Representatives reported practical difficulties due to software limitations and need for time to upgrade systems.

Zonal arrangement for VAT administration reclassifies municipal wards into twelve zones including e commerce and special categories.
The circular implements a zonal arrangement for VAT administration by classifying municipal wards into twelve administrative zones, including designated categories for E commerce, KCS, and a Special Zone; it supersedes the prior circular of 04.05.2016 and shall commence with effect from 03.06.2016.

Composition tax change for restaurant/halwai dealers requires opting into new scheme or withdrawal; non compliance triggers tax and penalty.
Dealers in restaurant and halwai businesses eligible for the new composition regime must withdraw the earlier composition option or file to opt into the new composition scheme within the prescribed period; those continuing under the obsolete composition rate are liable to assessment as non composition taxpayers at standard tax rates and to penalties, and tax officials are directed to detect non compliance and initiate recovery and penalty proceedings.

Extension of filing deadline for VAT returns granted; tax payment obligations remain unchanged and digital filers exempted from hard copy.
Extension of the last date for filing specified VAT returns for the fourth quarter is granted for online or hard-copy submission of the prescribed return forms with required annexures; payment obligations remain unchanged and must be paid in the usual manner while dealers filing with digital signature are not required to submit a hard copy.

Digital registration under DVAT and CST enables identity and GPS verification for near-instant TIN issuance upon administrative approval.
Registration under the DVAT and CST Acts is enabled via the DVATMsewa mobile app: applicants submit identity and business details, upload a GPS-tagged image of premises, and the Department verifies Aadhaar and PAN. The Ward VATO checks address against GPS coordinates, and upon matching verifies the record. The dealer then files the registration application online with documents and fee; VAT Inspector verification is not required for app submissions. The VATO may approve or reject the application, and on approval a TIN and Registration Certificate are generated and provided electronically, with a signed copy dispatched by post.

Extension of VAT return filing deadline allows later submission; tax payment obligations remain unchanged and digital filers avoid hard copies.
Extension of the filing period for fourth quarter VAT returns permits delayed submission of Forms DVAT 16, DVAT 17 and DVAT 48 with required annexures, while tax payment obligations remain unchanged under the VAT statute; dealers using digital signatures are exempt from filing a hard copy of the return/Form DVAT 56.