Delivery challan for approval-based movement allows invoicing on acceptance; inter-state delivery attracts integrated tax.
Suppliers carrying goods for supply on approval may transport them within or outside the State on a delivery challan (and e-way bill where applicable), issuing the tax invoice upon delivery if the supply is accepted; carriers should carry invoice books to enable issuance. Supplies made in a State different from the supplier's State of registration are to be treated as inter-state supplies attracting integrated tax. This clarification applies to all goods in comparable approval-based supply situations.

Reconciliation return Form 9: filing deadline extended for dealers with interstate concessional sales or specified form deductions.
Extension of filing deadline for the reconciliation return in Form 9: dealers who made interstate sales at concessional rates against statutory Form C, stock transfers against Form F, sales against Form H to dealers outside Delhi, or claimed deductions based on E-I/E-II or I/J forms must file Form 9 online; dealers who did not make such transactions need not file the reconciliation return.

Extension of filing deadline for quarterly VAT returns; payment obligations unchanged and digital filers exempt from hard copy.
The Commissioner, under Rule 49A of the Delhi VAT Rules, extends the last date to file First Quarter returns for 2017 18 in Forms DVAT 16, DVAT 17 and DVAT 48 (with annexures) to 01/09/2017; tax payment obligations remain unchanged and dealers filing with digital signature need not submit the hard copy/Form DVAT 56.

Pending registration and amendment applications must be cleared to remove VAT backlogs during GST transition, per administrative directive.
Directive requires ward incharges to clear all pending Form DVAT 04 (registration) and Form DVAT 07 (amendment) applications to eliminate backlog and align legacy VAT administration with the GST transition, emphasizing backlog clearance and accountability of ward-level officers as an administrative instruction from the VAT administration.

Extension of filing deadline for quarterly VAT returns allows delayed submission while payment obligations remain unchanged.
The Commissioner, exercising powers under Rule 49A, extended the last date for filing online or hard copy quarterly VAT returns in Form DVAT-16, DVAT-17 and DVAT-48 with required annexures; tax payment obligations remain unchanged and dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56.

Statutory Form issuance controls restricted pending ward scrutiny and zonal approval after dealer's online request is made.
Issuance of statutory forms under the CST Act where a dealer's ratio falls below the specified threshold is restricted: forms are allowed to be downloaded only after scrutiny of returns and verification of related documents by the Ward In charge and with prior approval of the respective Zonal In charge, provided the dealer makes an online request to the Ward In charge.

Correction of fiscal year reference: Circular No.1's year amended to the correct fiscal cycle for administrative clarity.
A departmental corrigendum amends the fiscal-year designation in an earlier circular, directing that the circular issued on 03.04.2017 be read as Circular No. 1 of 2017-18 instead of the previously cited prior year, to correct the record and ensure accurate application of the instruction.

Blocking of auto-downloaded statutory forms triggers TIN suspension and document production procedures for suspicious dealer activity.
Controls on auto-downloading of statutory forms apply to dealers meeting risk indicators: High GTO with Nil/Negligible tax, missing dealer credentials, or non-filing of DP-I. For suspicious downloads, the procedure requires immediate blocking of the dealer's TIN, physical inspection, issuance of a notice to produce documents to substantiate transactions, and, if non-compliance persists, declaring the forms obsolete, serving a show-cause notice and cancelling registration with recovery actions for tax, interest, penalty and other amounts.

Registration under DVAT/CST: signed certificates to be issued after document verification without prior field inspection.
Assessing Authorities shall issue signed registration certificates (DVAT-06) to dealers with provisional registration after verification of DVAT-04, Form-A under the CST Act and requisite documents, without requiring prior field VATI inspection; dealers must be allowed to remedy any document deficiencies. Issuance and subsequent action must follow the DVAT Act and Rules, and Zonal Incharges shall monitor prompt issuance. VATI inspections may still be conducted after certificate issuance and appropriate action taken under DVAT/CST law.

Multiple assessment orders: require statutory review and rectification to prevent overlapping VAT/CST assessments and ensure compliance.
Assessing Authorities must address overlapping assessment orders for the same tax period under the DVAT or CST framework by applying the statutory review and rectification remedies when dealers present details of such multiple orders, observing the procedural safeguards in the applicable review rule before taking corrective action and ensuring that future assessment orders do not create overlapping assessments under the same Act.

Filing deadline extension for quarterly VAT returns; online filing allowed, payment obligations unchanged, digital signatures waive hard copy.
The Commissioner extends the filing deadline for fourth quarter VAT returns for 2016-17, permitting online or hard copy submission of Forms DVAT 16, DVAT 17 and DVAT 48 with annexures until 30.05.2017. Tax payment obligations remain unaffected and must be made as required by the statute. Dealers filing with a digital signature are not required to submit a hard copy of the return/Form DVAT 56.

Pending registration clearance: authorities must prioritise disposal of all VAT/CST registration applications by the deadline.
Directive requiring Assessing Authorities to prioritize and dispose of the backlog of DVAT and CST registration applications, continuing prior online registration guidance and mandating Zonal in-charges to monitor progress and ensure completion within the circular's specified timeline.

Withdrawal of refund disposal circular alters VAT refund disposal procedures under tax policy administration.
The Policy Branch notifies that Circular No. 06 of 2005 regarding the disposal of refunds is withdrawn with immediate effect, terminating the departmental application of that circular's refund processing procedures; the withdrawal is issued with approval of the competent authority.

Extension of filing deadline for fourth-quarter VAT returns; payment obligations unchanged and digital-signature filers exempt from hard copy.
An extension under Rule 49A is granted for filing fourth-quarter 2016-17 VAT returns: online or hard-copy submission of Forms DVAT-16, DVAT-17 and DVAT-48 with annexures is permitted up to 15/05/2017; digital-signature filers need not submit hard copy Form DVAT-56. Payment obligations remain as per section 3(4) of the Delhi Value Added Tax Act, 2004.

Download restrictions on statutory forms: blocked dealers require ward verification before online permission is granted and inspections follow.
The circular mandates blocking automatic downloading of statutory forms for specified dealer categories (provisional registrants, recent registrants, high GTO with negligible tax, incomplete DVAT 04 details, absent or fictitious bank details, frequent DP-I changes, and reuse-return users). Blocked dealers may obtain downloads only after online application and verification by the Ward in charge. Alerts for large or suspicious downloads require daily reporting, immediate TIN blocking, physical inspection, and a DVAT Act notice to produce documents within 15 days; non-compliance may lead to declaring forms invalid, issuing DVAT 10 and DVAT 11 and initiating recovery.

Extension of filing deadline for third quarter VAT returns permits late electronic filing while tax payment obligations remain unchanged.
Last date for submission of online or hard copy third quarter VAT returns in Form DVAT 16, Form DVAT 17 and Form DVAT 48 is extended to 31.03.2017 under Rule 49A; taxes due remain payable as per the applicable payment provisions; dealers filing with digital signature need not submit a hard copy or Form DVAT 56.

De-sealing procedure requires notice and public advertisement; de-sealing may proceed with witnesses, inventory, videography, and custody.
De-sealing may proceed where a dealer fails to appear after notice and newspaper publicity or where a landlord requests vacation. De-sealing must be conducted before two independent witnesses, including an area SDM/executive magistrate, with a signed inventory of goods and videography. Seized goods are to be held in the revenue district malkhana; landlords must provide an indemnity bond and affidavit. Recovery and disposal of goods for unpaid tax, interest and penalty will be carried out under the DVAT Act and rules.

Filing deadline extension: third-quarter VAT return filing period extended; tax payment obligations remain under existing provision.
Extension of the filing period for third-quarter VAT returns for 2016 17: last date for online or hard-copy submission of specified DVAT returns with required annexures is extended to 17.03.2017 under the applicable rule; tax payment obligations remain unaffected and dealers filing with digital signature need not submit a hard copy of the return/Form DVAT-56.

Extension of filing deadline for quarterly VAT returns; tax remains payable and e-filed returns need no hard copy.
The department extended the last date for filing third quarter online or hard-copy VAT returns for 2016-17 for Forms DVAT-16, DVAT-17 and DVAT-48 with required annexures under its rule-making authority; tax payment obligations under the Delhi VAT framework remain unchanged, and dealers filing with a digital signature are not required to submit a hard copy of the return or Form DVAT-56.

Online registration process: real time PAN verification enables issuance of a digitally signed registration certificate after ward officer approval.
Applicants must submit PAN and contact details for real time PAN verification; on successful verification credentials are issued same day to file the DVAT/CST application, pay fees online, and upload scanned documents for examination by the ward VAT Officer. After VATO approval a digitally signed Registration Certificate/TIN is downloadable preferably within one day without VATI verification; bank account details in the application are optional but must be provided before filing the first return.