Extension of filing deadline: audit report AR-1 deadline extended for dealers meeting turnover threshold under Delhi VAT compliance.
The Commissioner extends the filing deadline for the audit report in Form AR 1 for the year 2012-13 for dealers whose turnover met the notified threshold in 2011-12 or 2012-13, replacing the earlier prescribed date with the newly specified date; the extension is issued under the Delhi Value Added Tax Act, 2004 read with Rule 42A of the Delhi Value Added Tax Rules, 2005.

Extension of audit report filing deadline: additional time granted for AR I submission for affected dealers to comply.
The Commissioner of Value Added Tax, invoking Section 49 and Section 70 of the Delhi VAT Act and Rule 42A of the Rules, has extended the due date for submission of the Form AR I audit report for 2012-13 from the earlier notified date to 10 01 2014 for dealers meeting the specified turnover threshold; all other provisions of the earlier notification remain unchanged.

Effective date for advance information requirement in event venues shifted to a later fortnight, delaying implementation timing.
The Commissioner of Value Added Tax, exercising statutory powers, has appointed the effective date for furnishing advance information for functions in banquet halls, farm houses, marriage/party halls, hotels and open grounds as the second fortnight of January 2014 instead of the previously notified first fortnight; all other contents of the earlier notification remain unchanged.

VAT exemption for diplomatic missions and international organisations clarified; specified purchase conditions and invoice thresholds govern refund eligibility.
The notification reallocates registration numbers to Embassies and listed Organisations under the Sixth Schedule and prescribes conditions for VAT exemption/refund on official and personal purchases. It distinguishes eligible purchase categories, specifies exclusions (for example certain food, tobacco, utilities and repair services), and imposes per invoice minimums or caps for some entries. Claims require purchases from registered dealers against qualifying invoices and the measure takes immediate effect.

Renotification of Government Treasury: Bank of Maharashtra authorised to accept VAT deposits in Delhi under Delhi VAT rules.
The Commissioner has renotified Bank of Maharashtra in the National Capital Territory of Delhi as an appropriate Government Treasury for deposit of Value Added Tax dues, authorising acceptance of deposits from dealers registered or liable to be registered under the Act and from contractees (TAN holders); all other provisions of the earlier notification dated 05/07/2013 remain unchanged.

Booking disclosure requirement: venue operators must enrol and file fortnightly returns for high-value events, with revision and penalty rules.
Owners, lessees or custodians of specified venues where food or liquor will be provided and hiring exceeds a high-value threshold must enrol via Form BE-1 and submit fortnightly returns in Form BE-2, filing before each fortnight (first by three days before month start; second by the twelfth). Revisions for bookings or cancellations must be made within one week. Returns are to be filed with the concerned Zonal Additional Commissioner/Joint Commissioner, Department of Trade & Taxes. Penalties and other actions apply for failure to comply.

Audit report filing requirement extended to a later deadline for specified dealers; no further extensions permitted.
Dealers with turnover at or above the specified threshold in 2011-12 or 2012-13 must submit the audit report in Form AR-1 for 2012-13; the Commissioner extends the filing deadline to 31/12/2013 instead of the earlier date, under Section 49 and Section 70 of the Delhi VAT Act read with Rule 42A, while retaining other notification provisions.

Audit report filing obligation clarified with exemptions for First Schedule traders and exporters, and procedural options for inter state data.
Clarifies AR-1 audit report obligations: dealers with turnover meeting the Rs.10 crore threshold for 2011-12 or 2012-13 must file AR-1 for 2012-13, but exemptions apply for dealers dealing exclusively in First Schedule commodities or exclusively in exports if incidental annual turnover remains up to Rs.5 lakh. Part 7A may be satisfied by furnishing Block R 10 data from the CST return filed online prior to AR-1 submission. A dealer whose 2012-13 turnover falls at or below the lower threshold is exempt from AR-1 for 2012-13. AR-1 must be submitted to the ward incharge by 2 December 2013.

Filing deadline extension for statutory VAT audit report in Form AR-I, granting additional time to eligible dealers.
The Commissioner, under powers conferred by the Delhi Value Added Tax Act and relevant VAT Rules, partially modifies the prior notification on submission of audit report in Form AR-I for 2012-13 by extending the filing due date for dealers meeting the high-turnover threshold to 02/12/2013 instead of the earlier date; other provisions of the notification remain unchanged.

Tax classification of sunglasses: removed from the scheduled VAT category, changing their VAT treatment from the notified effective period.
The Third Schedule amendment modifies item 115 to treat, for the earlier listed timeframe, spectacles, sunglasses, their parts, contact lenses and lens cleaner as scheduled items, and for the later timeframe to treat spectacles, their parts, contact lenses and lens cleaner as scheduled items while expressly excluding sunglasses and their parts.

Denotification of bank collection points for VAT/CST alters authorised payment channels and requires updated remittance procedures.
The Department of Trade & Taxes has withdrawn the status of Dena Bank and Bank of Maharashtra as appropriate government treasuries authorised to receive Delhi VAT/CST deposits from dealers, effective 15th October, 2013, and directs departmental circulation, publication, and uploading of revised physical and e-payment procedures to implement the change.

Embassy registration correction: amendment to a VAT notification to correct the Guatemala embassy registration; rest unchanged.
Amendment to a prior Delhi Value Added Tax policy notification directing that the Embassy of Guatemala's registration number be read as the newly specified number in place of the previously published number, while explicitly stating that all other contents of the earlier notification remain unchanged; issued by the Commissioner, Value Added Tax, with departmental circulation for information, publication, website upload and communication to the Embassy.

Composition scheme amendment: option to withdraw and revised eligibility, rates, and modalities for works contract dealers.
The amendment modifies the composition scheme for works contract dealers by allowing existing opt ins to withdraw from the scheme by filing Form WC 02 for the third quarter, revising composition rates and turnover thresholds, requiring single scheme election per dealer per financial year, and adjusting forfeiture. It updates modalities for opting and switching between Scheme A and B with Form WC 01 and SS 01 obligations for tax on opening stock, permits adjustment of payable amounts against tax credits with refund or carry forward options, and prescribes Form CC 01 procedures and differential TDS treatment between contractor and subcontractor.

Withdrawal of stock statement filing requirement ends mandatory online submission of Stock 1 under revised DVAT form requirements.
The Commissioner of Value Added Tax notifies that the previous directive requiring dealers to file the Stock Statement in Form Stock 1 online for stock held on 31 March is withdrawn with immediate effect, consequent to the Government prescribing a revised Form DVAT 16 and issued under the Commissioner's statutory powers; departmental instructions require publication, website upload, and circulation to relevant officials and professional bodies.

Central Sales Tax return form revised: new quarterly Form 1 prescribes detailed turnover, deductions and filing requirements.
The rules substitute Form 1 to prescribe a comprehensive quarterly return for Central Sales Tax, requiring dealer identification, turnover and deduction schedules, rate-wise tax computation, adjustments (including prior-period and VAT credit adjustments), and deposit proof; any tax due must be paid before filing and the form must be verified by an authorised signatory. The amendment is made under the rulemaking powers of section 13 and commences on publication in the Delhi Gazette.

Delhi Tax Compliance Achievement Scheme grants immunity from penalties and prosecution upon declared tax payment and sets payment schedule.
The Delhi Tax Compliance Achievement Scheme, 2013 allows dealers, unregistered persons required to register, and persons liable to deduct tax at source to declare historical tax dues calculated commodity wise or by specified works contract rates, pay at least fifty percent with the declaration and the balance by a later date, and upon payment obtain immunity from penalties, prosecution and further proceedings in respect of the declared amounts (subject to limited exceptions and Commissioner's power to reopen materially false declarations).

Delhi VAT amends works contract valuation: labour and land charges excluded from taxable turnover subject to specified records.
Taxable turnover for works contracts is the total consideration paid or payable but excludes charges for labour, services and similar charges and, in civil works, the cost of land, provided the dealer maintains adequate records. For joint development/collaboration contracts, the value of works for the landowner is the highest of actual construction value transferred, deed-stated land value reduced by consideration paid, or circle-rate based land value reduced by consideration paid; tax on such contracts is payable when goods are incorporated. Specified percentage deductions apply where charges are not ascertainable, and rules prescribe methods for determining land value, pro-rata apportionment, and corresponding input tax credit treatment.

Extension of filing deadline for Form Stock-1 online granted, preserving prior notification terms and dealer compliance obligations.
The Commissioner, exercising statutory authority, extends the online filing deadline for Form Stock-1 for stock as of 31 March 2013 to 5 October 2013 for all dealers, superseding earlier notifications as to filing date while leaving other notification provisions unchanged and directing departmental publication and circulation for compliance.

VAT refund privilege suspended for a diplomatic mission under reciprocity, effective immediately until further order.
Withdrawal of VAT refund privilege is imposed on the High Commission of the Islamic Republic of Pakistan, New Delhi, for both official purchases and personal purchases of its diplomats, with effect immediately and until further order. The action is taken pursuant to administrative authority under the Delhi Value Added Tax framework in response to a request invoking the principle of reciprocity and is issued by the Commissioner of Value Added Tax.

Commencement date: Delhi Value Added Tax Amendment Act declared in force, activating its provisions on the appointed commencement date.
Appoints the commencement date for the Delhi Value Added Tax (Amendment) Act, 2013 by exercising the power conferred by sub section (3) of section 1; the Lieutenant Governor, by notification dated 11 September 2013, designates 12 September 2013 as the date on which the Act shall come into force and orders publication in the Delhi Gazette and circulation to specified administrative offices.