<h1>Delhi VAT Amendment 2013: Higher Taxable Quantum, New TDS Rates, Online Reporting, and Adjusted VAT Rates for Dealers.</h1> The Delhi Value Added Tax (Amendment) Act, 2013 introduced several key changes. The taxable quantum increased from Rs. 10 lakhs to Rs. 20 lakhs, and dealers must pay net tax within 21 days of each month's end. Imported goods are taxed based on the higher of sale price or customs valuation. Leasing companies can claim input tax credit over four years. TDS rates for unregistered contractors rose to 6%, and a new composition scheme for works contractors was established. Dealers must submit online details for stock and transactions, and various VAT rates were adjusted, including exemptions for certain goods.