Deadline extension for submission of closing stock details to VAT department online portal; compliance required by extended date.
The Commissioner, under sub section (1) read with sub section (3) of section 70 of the Delhi Value Added Tax Act, 2004, has extended the last date for dealers to submit online the particulars of closing stock held on the specified cut off dates. Dealers must file the closing stock details on the department's website in the prescribed format showing amounts across specified tax rates and a total; the notification takes effect immediately.

Declaration Forms C declared obsolete and invalid, effective immediately, under applicable CST (Delhi) Rules notification.
Pursuant to sub rule 13 of rule 5 of the CST (Delhi) Rules 2005, Declaration Forms "C" specified in the notification are declared obsolete and invalid for all purposes with immediate effect; the notification lists particular Form C reference numbers with issuing party TINs, party names, addresses and the tax period of the 4th quarter 2016 17 as the forms rendered invalid.

Extension of filing deadline for submission of closing stock details online; dealers must upload the prescribed format.
The Commissioner, under section 70 of the Delhi Value Added Tax Act, 2004, has extended the deadline for registered dealers to submit closing stock details online in the prescribed tabular format showing amounts by specified tax rates; the notification takes immediate effect and applies only to electronic filing of those particulars for the identified reporting dates.

Submission of closing stock details under VAT required online in specified format, covering specified dates by deadline.
Dealers registered under the Delhi Value Added Tax Act must submit online closing stock particulars held on specified dates via the department website, using the prescribed format that classifies amounts by tax rate categories (including zero, lower and higher rates) with a total, and must comply by the stated deadline under the Commissioner's statutory authority.

List of embassies updated to include Republic of Equatorial Guinea; notification given retroactive commencement altering the effective date.
Entry for the Republic of Equatorial Guinea was added to Part A of the List of Embassies in the VAT schedule, and Paragraph 5 of the prior notification was substituted by the Commissioner under sub section (2) of Section 103 to specify a revised commencement date, thereby making the notification operative from the stated earlier date.

Re-appointment of Member (Judicial) to VAT Appellate Tribunal extends existing tenure under statutory authority.
Re-appoints Shri Madhu Sudan Wadhwa as Member (Judicial) of the Delhi Value Added Tax Appellate Tribunal under the statutory power conferred by subsection (1) of section 73 of the Delhi Value Added Tax Act, 2004, effecting a fixed-term extension on the existing terms and conditions and specifying the renewed tenure period.

VAT exemption extension: South Asia Regional Training and Technical Assistance Center added to international organisations list under Delhi VAT amendment.
The Commissioner amended the Sixth Schedule (Part-B, List of International Organisations) of the Delhi Value Added Tax Act, 2004 to insert South Asia Regional Training and Technical Assistance Center (SAARTAC), enabling SAARTAC to obtain VAT exemption or refund on taxable goods under existing rules and the principle of reciprocity; the inclusion is identified by registration number and given effect from the date specified in the notification.

VAT exemption added for New Development Bank by listing it as an international organisation, effective 22 March 2017.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 was amended to add the New Development Bank (NDB) to Part B, List of International Organisations, enabling VAT exemption or refund to the NDB on taxable goods in Delhi under the principle of reciprocity, effective from 22 March 2017.

Appointment of Assistant Commissioner-cum VATO to assist Commissioner in administration of Delhi VAT under statutory rules.
In exercise of statutory powers under the Delhi Value Added Tax Act and accompanying rules, the Lieutenant Governor has appointed specified officers as Assistant Commissioner-cum VATO to assist the Commissioner of Value Added Tax in administration and enforcement, with appointments taking effect from assumption of charge and recorded by name and date of joining in a Finance Department notification.

Declaration Forms Obsolescence: Forms C, E I and F declared invalid immediately; listed declarations withdrawn publicly.
Notification by the Commissioner (VAT) declares Declaration Forms "C", "E I" and "F" to be obsolete and invalid for all purposes with immediate effect under sub rule (13) of rule 5 of the CST (Delhi) Rules, 2005. The notification lists affected form numbers together with the corresponding taxpayer identification, party particulars and the tax period or month to which each declaration related, thereby withdrawing those instruments from use and acceptance in VAT/CST transactions.

Appointment of Special Commissioners to assist Commissioner in administering the Delhi VAT regime under statutory delegation.
Appointment of Special Commissioner posts to assist the Commissioner in administering the Delhi Value Added Tax framework pursuant to statutory delegation; the notification re-designates named officers to the office of Special Commissioner effective from assumption of charge and is issued by the departmental authority to implement delegated administrative authority.

Appointment of Special Commissioner to assist the Commissioner in administering the Delhi Value Added Tax framework.
The Lt. Governor, under the Delhi Value Added Tax statutory framework and rules, has appointed Ajay Kumar Bisht as Special Commissioner, Value Added Tax Department, effective from his assumption of charge, to assist the Commissioner in the administration and enforcement of the VAT regime; the appointment is conveyed by an administrative notification from the Finance Department.

VAT exemption for aviation turbine fuel under regional connectivity scheme applies to qualifying RCS flights subject to scheme conditions.
The Second Schedule is amended to exempt sale of Aviation Turbine Fuel to civil aviation operators who have opted into the Regional Connectivity Scheme (UDAN) for qualifying RCS routes involving Delhi, subject to all scheme conditions; the Fourth Schedule row for ATF not covered elsewhere is substituted to prescribe a specific tax rate for such ATF. The notification takes effect from the day immediately following its issuance.

Appointment of Assistant Value Added Tax Officers to assist Commissioner in administering Delhi VAT law and rules.
The Lieutenant Governor has appointed four named officers as Assistant Value Added Tax Officers to assist the Commissioner in administering the Delhi Value Added Tax framework, under the statutory appointment power and the applicable VAT rules; the notification lists names, dates of joining, the office assigned, and is issued by the finance department authority on behalf of the Lieutenant Governor.

Appointment of Assistant Commissioner-cum-VATO strengthens administrative support under the Delhi Value Added Tax Act for VAT administration.
Pursuant to powers under the Delhi Value Added Tax Act and the Delhi VAT Rules, the Lieutenant Governor has formally appointed three officers as Assistant Commissioner cum VATO to assist the Commissioner of Value Added Tax; the notification lists each appointee by name and records that the appointments take effect from the respective dates of assumption of charge, issued by the Finance (Revenue I) Department.

Appointment of Assistant Commissioner cum VATO to assist Commissioner in administration of value added tax law.
Exercising authority under 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, the Lt. Governor appoints named officers as Assistant Commissioner cum VATO and Assistant VAT Officer to assist the Commissioner of Value Added Tax in the administration of the Act, with effect from date of assumption of charge.

Appointment of Assistant Commissioners under the Delhi VAT framework to assist the Commissioner, effective on assumption of charge.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and the Delhi VAT Rules, has appointed the listed officers as Assistant Commissioner cum VATO to assist the Commissioner of Value Added Tax in administering the Act, with appointments effective from each officer's date of assumption of charge; the notification names each appointee and their date of joining.

Appointment of Special Commissioner to assist Commissioner in administration of VAT law, effective upon assumption of charge.
The Lt. Governor, under clause (a) of subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appointed Akash Mohapatra, IAS, as Special Commissioner, Trade & Taxes to assist the Commissioner of Value Added Tax in administration of the Act, with the appointment effective from the date of assumption of charge and issued in the name of the Lieutenant Governor.

Appointment of Assistant Value Added Tax Officers designated to assist the Commissioner under the Delhi Value Added Tax Act.
Appointment of named individuals as Assistant Value Added Tax Officers to assist the Commissioner in administering the Delhi Value Added Tax regime is made under the statutory power conferred by the Act and accompanying rules, with appointments effective from the date of assumption of charge and a recorded date of joining for the listed officers.

Appointment of Additional Commissioners to assist the Commissioner in administering the Delhi Value Added Tax Act.
The Lt. Governor, under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act read with rule 47 of the Delhi VAT Rules, appoints two officers to the post of Additional Commissioner to assist the Commissioner of Value Added Tax; the appointments take effect from the date of assumption of charge and are notified by the Finance (Revenue I) Department in the name of the Lt. Governor.