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of <h1>Delhi VAT Rules Amended: Changes to Tax Periods, Reporting, and Forms; Key Updates to Rules 26, 28, and 59</h1> The Government of the National Capital Territory of Delhi has amended the Delhi Value Added Tax Rules, 2005. The amendments include changes to Rule 26, adjusting tax periods based on turnover, and allowing dealers to opt for a monthly tax period under certain conditions. Rule 28 now requires returns to be accompanied by proof of payment and submitted within 28 days of the tax period's end. Rule 59 changes reporting from annual to quarterly. Forms DVAT 16, 30, and 48 have been updated to reflect changes in tax inclusion and reporting periods. These amendments are effective upon publication in the Delhi Gazette.
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