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of <h1>Dealers Must Record Purchases and Transfers on Form DVAT-30 Under Rule 42 for Delhi VAT Compliance</h1> Form DVAT-30 is a register used for recording purchase and inward branch transfers under the Delhi Value Added Tax system, as per Rule 42. It requires dealers to document their purchases during a specified tax period, including details such as date, invoice number, seller's name, and Taxpayer Identification Number (TIN). The form distinguishes between purchases eligible and not eligible for input tax credit, categorizing them into local purchases, imports, inter-state transactions, and purchases from exempt units. It also includes fields for accounting method and input tax paid, and requires specific notation for debit and credit notes.
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