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<h1>Delhi mandates e-reporting for movement of specified petroleum products, tobacco, and gutka under Delhi VAT Act 2004 using Form T-1.</h1> The Government of the National Capital Territory of Delhi mandates that registered dealers must electronically report the movement of specified petroleum products (excluding petrol, diesel, aviation turbine fuel, LPG, or CNG), tobacco, and gutka before their sale, stock transfer, or local movement. This requirement is enforced under the Delhi Value Added Tax Act, 2004, and must be completed using Form T-1, available on the Trade & Taxes department's website. The notification is issued by the Commissioner of Value Added Tax and is effective immediately.