Delhi VAT rules now require invoice- or dealer-wise quarterly reporting with item descriptions, item codes and buyer identifiers. The amendment requires transmission of quarter-wise invoice-level data in Forms DVAT-30 and DVAT-31 or quarter-wise dealer-wise summaries in Annexures 2A and 2B; permits consolidated rows for unregistered dealers while requiring PAN where obtained and GEID for government entities; mandates reporting of sales to listed Embassies either invoice-wise or entity-wise; and inserts columns for Description of goods/items and Goods Item code and revises buyer-identification titles to include TIN/PAN/GEID.