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of <h1>Delhi VAT Rules Amended: New Restrictions on Tax Credit, Refund Conditions Revised Under Rule 6A and Rule 34</h1> The Delhi Value Added Tax (Second Amendment) Rules, 2010, introduces amendments to the Delhi Value Added Tax Rules, 2005. Effective immediately, the amendments include the insertion of Rule 6A, which outlines restrictions and conditions for tax credit entitlements. It specifies how input tax credit on closing stock should be carried forward and conditions under which refunds can be claimed. The amendments also clarify the non-applicability of certain provisions when goods are sold at a loss or under administered prices by specific oil companies. Additionally, Rule 34 is amended to ensure conditions are met before granting refunds under Section 38 of the Act.
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