Delhi Value Added Tax Return requires computation of output tax, input tax credits, net balance, and refund or carry forward details. Form DVAT-16 mandates reporting of turnover by tax rate, computation of output tax (subtotal and annexure adjustments), detailed purchases and tax credits (including capital goods), and netting of output tax against tax credits. The return records interest/penalty, TDS, deposits, and computes a Net Balance, with negative balances allowing refund claims or carry-forward. Annexures list specific adjustment categories for output tax and tax credits; the form requires verification, supporting documents, and bank details for refunds.