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of <h1>Delhi VAT Rules Amended: New Audit Requirements for Dealers Over 1 Crore Turnover, Updated Tax Periods and Certificates</h1> The Delhi Value Added Tax (Amendment) Rules, 2013, were enacted under the authority of the Lieutenant Governor of the National Capital Territory of Delhi to amend the existing Delhi Value Added Tax Rules, 2005. Key amendments include changes to rules regarding tax periods for dealers, the requirement for dealers with a turnover exceeding one crore rupees to audit accounts, and modifications to the issuance and handling of tax deduction certificates. Additional changes involve amendments to various rules concerning record-keeping, reporting, and terminology adjustments. These rules are effective upon their publication in the Delhi Gazette.
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