Form DP-1 online submission requirement imposes a mandatory compliance obligation for registered dealers under Delhi VAT.
The Commissioner notifies a mandatory online submission requirement for Form DP-1 by all dealers, applicable to dealers registered up to the specified registration cutoff, and states that other provisions of the earlier notification remain unchanged.

Appointment of Tax Commissioners: statutory notification places two officers in VAT administration following prescribed powers.
The Lt. Governor, exercising clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, notifies the appointment of two named officers to specified posts in the Value Added Tax administration, specifies their posts and dates of physical joining, and issues the notification as a formal administrative instrument in the Lt. Governor's name.

Input tax credit reduction for tobacco and lubricants, and updated transport-document requirements under Delhi VAT rules.
The Delhi VAT Rules are amended to reduce input tax credit for un manufactured tobacco, tobacco products and all kinds of lubricants-100 percent reduction under the proviso to rule 7(1)(b) and a formulaic reduction {(R-2)100/R} percent under substituted rule 7(5), where R is the rate of tax under section 4. Rule 43(1) is replaced to require that the owner, driver or person in charge of a goods vehicle carry specified transport documents (Forms DVAT-32 to DVAT-35A) and any other Commissioner notified documents in the form and manner prescribed.

Appointment under Delhi VAT Act: Commissioner empowered to carry out the Act's purposes upon assuming charge of office.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and other enabling powers, appoints Shri S.S. Yadav, IAS, as Commissioner, Value Added Tax to carry out the purposes of the Act; the appointment is effective from the date he assumes charge and is formalised by a Finance Department notification.

Online submission requirement for Form DP-1: dealers must file by the notified deadline; applies to registered dealers before cutoff.
Notification requiring online submission of Form DP-1 by all registered dealers, issued under the powers of the Delhi Value Added Tax Act. The amendment prescribes that every dealer must submit Form DP-1 online by the stipulated final date and applies to dealers registered on or before the specified registration cutoff, with the rest of the earlier notification remaining unchanged.

Refund applications from diplomatic missions may be admitted late if sufficient cause and prior timely filing are shown.
The amendment permits the Commissioner to admit delayed refund, additional, or revised refund applications from Embassies, High Commissions and international organisations listed in serial No. I of the Sixth Schedule up to one year from the end of the relevant quarter, provided the Commissioner is satisfied there was sufficient cause and that a true and correct application for refund was submitted within the original three-month limit from the end of the relevant quarter.

Taxation of petroleum products adjusted with revised schedule entries assigning new duties to specified products and ATF.
Amendments revise schedule classifications under the Delhi Value Added Tax Act by excluding electric motors, switchgears and starters from a Third Schedule sub-entry and by substituting the Fourth Schedule petroleum products row while inserting a separate entry for Aviation Turbine Fuel, with effect from the day after issuance.

Tax credit rules: cigarette input tax credit reduced under amended Delhi VAT rules, altering credit calculation.
The amendment to rule 7 restricts input tax credit on cigarettes by inserting a proviso disallowing credit entirely in one context and adding a sub rule prescribing a reduction formula {(R-2) 100/R} percents where R is the rate of tax. It also amends Form DVAT 16 by adding field A3.7.1 to record tax credit disallowed on account of sales under the Central Sales Tax regime.

Ecommerce sales reporting requirement: dealers must disclose web portal transactions in the specified annexure and include them in VAT returns.
Dealers selling through e commerce web portals must furnish tax rate wise details in a newly inserted Annexure 1E, filing separate Annexure 1E for each e commerce company and including all Annexure 1E sales in Annexure 2B; technical amendments also omit specified sub fields and columns and renumber columns across Forms DVAT 16, 30, 31 and Annexures 2A/2A(1), and amend Annexure 1 headings to refer to the rate of tax applicable as per section 4.

Extension of filing deadline for first and second quarter online VAT returns in Forms EC-II and EC-III.
The Commissioner, exercising authority under section 27 of the Delhi Value Added Tax Act, 2004, has issued a notification extending the last date for online filing of first and second quarter VAT returns for 2015-16 in Forms EC-II and EC-III, thereby modifying an earlier notification and postponing the electronic filing deadline for those specified quarterly returns.

Registrar of Chits appointment enables the designated official to discharge statutory duties under the Chit Funds Act.
The Lieutenant Governor, under the Chit Funds Act, appoints Sh. Abhishek Dev, Additional Commissioner, Department of Trade & Taxes, as Registrar of Chits for the National Capital Territory of Delhi to discharge the duties imposed on the Registrar by or under the Act, by official notification of the Finance (Revenue-I) Department.

Appointment of Sub Divisional Magistrates as VAT authorities to assist administration of value added tax under statutory delegation.
Appointment of Sub Divisional Magistrates of the Revenue Department as Value Added Tax Authorities by delegated statutory power to assist the Commissioner of Value Added Tax in administering the Act and Rules, issued in the name of the Lt. Governor to operationalise decentralised administrative support.

Amendment to Central Sales Tax Rules clarifies turnover reporting for goods listed in the Fourth Schedule under C Form and non C Form.
Amendment revises Form 1 of the Central Sales Tax (Delhi) Rules, 2005 by substituting field R7.3 to record "Turnover of goods sold against C-Form [Fourth Schedule of the DVAT Act]" with separate entries for goods described in the Fourth Schedule and specified tax rates, and by substituting field R7.7 to record "Turnover of goods sold without C Form [Fourth Schedule of DVAT Act]" with corresponding rate entries.

Appointment of officers to assist the Commissioner of Value Added Tax under statutory authority; administrative VAT staffing implemented.
Notification appoints named officers to assist the Commissioner of Value Added Tax under statutory authority, assigning them as Assistant Commissioner cum VATO, Assistant Value Added Tax Officer, or Value Added Tax Inspector, with appointments effective from the date of assumption of charge (joining dates recorded).

Online submission requirement for Form DP-1 mandates filing by specified deadline for all registered dealers.
Notification requires online submission of Form DP-1 by all dealers by the prescribed final date, applying to dealers registered on or before the stated registration cutoff; other provisions of the earlier notification remain unchanged and the Commissioner acts under the Delhi Value Added Tax Act, 2004.

Extension of VAT return filing deadline: online filing for EC-II and EC-III returns extended under section 27.
The Commissioner, relying on statutory powers under the Delhi Value Added Tax framework, partially modifies a prior notification to extend the last date for online filing of 1st and 2nd quarter returns for 2015-16 in Forms EC-II and EC-III to an extended date, applying only to online submissions in those specified forms and quarters.

Appointment of Assistant Commissioners cum VATO under Delhi VAT Act assigns probationers to serve as independent tax administrators.
Appointment of specified DANICS probationers as Assistant Commissioners cum VATO is effected under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Rules, placing the named officers on a fixed training assignment to serve as independent Assistant Commissioners cum VATO in wards and branches to assist the Commissioner in administering the Act.

Invoice-based award scheme encourages VAT-compliant purchases by rewarding uploaded bills after verification and a computerized draw.
Introduction of an award scheme Bill Banvao, Inaam Pao to incentivise VAT-compliant purchases from registered Delhi dealers by permitting purchasers to upload bills or send snapshots; each entry receives a unique ID and must include seller TIN, item details, tax per item and taxable value and be submitted within seven days. A computerized monthly draw allocates prizes calculated as a multiple of the bill's taxable value subject to a maximum cap, excluding exempted items. Bills are verified with sellers before prize credit to the purchaser's bank account; specified goods and certain purchasers are excluded.

Online submission of Form DP-1 required for dealers by a prescribed deadline; applies to registrations up to a prior cutoff.
The Commissioner mandates online submission of Form DP-1 by all dealers by the prescribed deadline, applicable to dealers registered up to the stated cutoff date, issued as a partial modification of the prior notification under powers conferred by the Value Added Tax statute.

Extension of filing deadline: online VAT returns in Forms EC-II and EC-III now due mid-October under statutory authority.
The Commissioner, under section 27 of the Delhi Value Added Tax Act, 2004, has extended the last date for online filing of first-quarter 2015-16 VAT returns in Forms EC-II and EC-III to 15/10/2015, partially modifying an earlier notification and continuing prior departmental guidance.