Tax-paid stock credit claims require registered dealers to file DVAT-18 within four months, with accountant certification. Registered dealers claiming input tax credit on tax-paid opening stock must submit Form DVAT-18 within four months from 1 April 2005 for goods physically held in Delhi and purchased on or after 1 April 2004 from registered suppliers, with invoices. The form aggregates trading stock, raw material and packaging material values and tax borne; the dealer must claim the entire credit in one statement. Exclusions include finished goods from tax-paid inputs, goods taxable at last point, stock held outside Delhi, and late statements. Claims over one lakh rupees require an accountant's certificate under Section 14 and Rule 30.