Return of security under VAT: procedural application and verification requirement for release or discharge of securities.

Form DVAT 13 implements the procedure for seeking return, release or discharge of securities under the Delhi VAT regime by requiring dealer identification, detailed grounds for release, and a schedule of securities stating purpose, type, descriptive particulars, amount, expiry and bank details for guarantees. The form requires an authorised signatory's verification, name, designation, signature and addresses for future and cancelled RC correspondence, and notes an administrative substitution of the form by notification.

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