Delhi VAT: registration form and rules revised; electronic filing, verification form DVAT 56 and display of TIN/ward required. The Rules substitute Form DVAT 04 with an expanded registration application requiring business constitution, turnover, PAN, composition election, security ... Summary
Delhi VAT: registration form and rules revised; electronic filing, verification form DVAT 56 and display of TIN/ward required.
The Rules substitute Form DVAT 04 with an expanded registration application requiring business constitution, turnover, PAN, composition election, security details and particulars of persons and premises, with optional supporting documents to reduce security. Dealers must prominently display TIN and ward number and registration certificates. Returns and annexures must be transmitted electronically; filing must be accompanied by Return Verification Form DVAT 56 and specified proofs, with the department issuing acknowledgements and empowered to require electronic filing and online TDS/TAN reporting via new and amended forms.
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