Mandatory electronic filing for half yearly VAT returns: dealers must file online and submit printed returns with supporting challans.
The notification mandates electronic filing for half yearly registered dealers: file half yearly DVAT returns online within forty two days of period end, effective from the period ending 31st March 2009, in addition to statutory returns. The Annexure prescribes the online procedure for Form DVAT 16 and Form I - login with TIN/password, complete and confirm entries, print two copies showing a unique online receipt number, submit a printed copy with payment challans and original TDS certificates to the Department, obtain a computerized receipt, and follow specified steps for revised returns and reprinting filed returns.

Appointment of Value Added Tax Officer to assist Commissioner in administration of Delhi VAT under statutory delegation.
Appointment of Om Prakash Pandey as Value Added Tax Officer with immediate effect to assist the Commissioner in administration of the Delhi Value Added Tax Act, effected by notification of the Lt. Governor under powers conferred by the Act and the applicable DVAT rules; the order formalises delegated administrative functions to support enforcement, assessment and implementation of VAT within the National Capital Territory of Delhi.

Administrative member reappointment under Delhi VAT law secures tribunal membership continuity for a specified fixed term.
Shri G. K. Marwah, IAS (Retd.) is reappointed as Administrative Member of the Delhi Value Added Tax Appellate Tribunal under the statutory appointment authority of the Delhi Value Added Tax Act for the term from 4 January 2009 to 31 December 2010, by notification of the Lt. Governor through the Finance Department.

Extension of VAT and CST filing deadline granted for September returns, permitting submission of statutory returns until November fifth.
The Commissioner extends the time for furnishing returns under the Value Added Tax Rules and Central Sales Tax Rules for the period ending 30th September 2008, applying to Form DVAT 16, Form DVAT 17 and Form 1, and sets the final submission date as 5th November 2008.

Tax exemption withdrawal for diplomatic missions and diplomats, affecting luxury tax applicability, takes immediate effect under statutory power.
The Government withdraws the exemption previously granted to the Russian Embassy, its consulates and diplomats in India, and to the Bangladesh High Commission/posts and diplomats in India, under the powers conferred by sub section (1) of Section 22 of the Delhi Tax on Luxuries Act, 1996, as amended. The departmental notification gives the withdrawal immediate effect and formalises removal of the prior relief from the luxury tax regime.

Diplomatic VAT exemptions updated: new TECC entry, Ecuador threshold revised, Russia removed, Bangladesh exceptions clarified.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts Taipei Economic & Cultural Centre (TECC), deletes the Russia entry, substitutes the Ecuador entry to prescribe a revised minimum invoice value for VAT exemption/refund, and substitutes the Bangladesh entry to specify exceptions limiting exemptions for certain hotel, restaurant, utility and personal purchases. The changes are effective immediately and directed to concerned administrative and VAT authorities for implementation.

Appointment of Value Added Tax Inspectors to assist the Commissioner under DVAT administrative powers and rules.
In exercise of the power conferred by 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 the named officials, with immediate effect, as Value Added Tax Inspectors to assist the Commissioner of Value Added Tax in administering the Act.

Value Added Tax Officer appointment establishes administrative support for VAT administration under delegated statutory authority.
Appointment of a Value Added Tax Officer by exercise of delegated statutory authority to assist the Commissioner in administration of the VAT Act; the designation names the officer and is effective immediately, conferring administrative responsibility to support levy, assessment and enforcement functions under the VAT regime.

E-payment facility expanded to include State Bank of India for dealers to remit VAT dues online with CIN proof required.
Dealers with accounts at the newly included bank may pay VAT dues online from savings or current accounts using bank issued credentials; a printed Part 'C' of the challan with the Challan Identification Number (CIN) generated on successful payment is accepted as proof with returns, the bank will provide a signed Part 'D' for records, and crediting of funds is subject to confirmation by the Reserve Bank of India and bank accounting time rules.

Amendment to Sixth Schedule: Bahrain added to Part A entry, altering VAT schedule with retrospective effect.
Amendment inserts BAHRAIN as sub entry (9A) in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 against serial number 1 in Part A after sub entry (9); the notification declares the insertion to be deemed in force with effect from 6th May, 2008.

Tax credit reduction rules revised to increase prescribed disallowances across schedule categories and lower the adjustment rate.
The Value Added Tax (Amendment) Rules, 2008 amend Rule 7 of the Delhi VAT Rules by prescribing percentage reductions of input tax credit for goods in the Second, Third and Fourth Schedules and for other specified goods, and by reducing the adjustment rate in sub rule (4) to a lower prescribed rate; the rules are titled and take effect from 1 June 2008.

VAT exemption and refund rules amended for diplomatic missions; Germany thresholds set, Singapore personal-use relief withdrawn.
Amendments to the Sixth Schedule revise VAT exemption/refund criteria for diplomatic missions: Germany now requires a minimum invoice value per purchase per dealer for embassy/consulate/diplomat exemptions, caps the annual personal-purchase exemption for diplomats and excludes foodstuffs and tobacco; Singapore limits exemption/refund to official purchases by mission offices and withdraws exemption/refund for most personal purchases by diplomats (excluding water, electricity and cooking gas).

Subsidy exclusion from taxable sale price: state LPG subsidy reduces VAT base and is adjusted against companies' VAT liability.
The State subsidy for domestic LPG shall be deducted from the basic price and the reduced price shall be treated as the sale price for VAT; oil companies shall adjust the subsidy amount against VAT payable on domestic LPG sales, and any resulting difference will not be treated as tax deficiency because the subsidy will be credited to the Department by the Food & Supplies Department.

VAT schedule amendment clarifies treatment of Canteen Stores Department goods and permits input tax refund entitlement.
The Third Schedule is amended to add a new entry classifying specified goods sold by the Canteen Stores Department as subject to conditions in the Fifth Schedule, listing covered categories and exclusions. The Sixth Schedule is adjusted to limit a country-specific sub-entry to a commodity scope, add an educational entity as a notified recipient, and insert a proviso permitting the Canteen Stores Department to claim an input tax refund at a specified rate for certain annexed items.

VAT schedule amendment adds embroidery items, revises packaged dairy and snack entries, and inserts lamps, locks, measures, boards.
Amendments to the Delhi VAT Act Schedules add embroidery and zari items to the First Schedule; in the Third Schedule omit one entry, substitute the entry for sweets and related foods to include sweetmeats, namkeens and packaged curd/lassi/flavoured milk/yogurt sold in sealed containers, and add compact fluorescent lamps and electronic chokes (standards or energy rated), locks, weights and measures, and fibre/particle board made from agricultural waste.

Electronic payment scheme enables dealers to remit VAT and CST dues online; CIN-bearing challan functions as payment proof.
An optional electronic payment scheme allows dealers to pay VAT, CST and related dues online from their savings or current accounts through participating banks. The bank issues login credentials; successful payments generate a 19 digit Challan Identification Number on Part C, which when signed, stamped and enclosed with the tax return serves as proof of payment, subject to final credit confirmation by the Reserve Bank of India. Part D is provided by the bank for the dealer's records and timing rules govern accounting of payments.

VAT schedule amendment adds specified jurisdictions and imposes an invoice threshold, effective retrospectively from specified prior dates.
The notification amends the Sixth Schedule of the Delhi Value Added Tax Act by inserting sub-entry (26B) "DOMINICAN REPUBLIC" retrospectively from 1 May 2006, inserting sub-entry (59A) "Malta" retrospectively from 19 July 2007, and by modifying sub-entry (25) to apply only to invoices of Rs. 8,200 and above retrospectively with effect from 7 January 2008.