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<h1>Delhi VAT Rules Amended: Composition Scheme Opt-In Deadline Extended to July 25, 2005, Under Section 16</h1> The Government of the National Capital Territory of Delhi has issued a notification amending the Delhi Value Added Tax Rules, 2005. The amendment extends the due date for opting for the composition scheme to 25th July 2005. Under the revised rules, eligible persons must file an application in Form DVAT-02 by this date, indicating their intention to pay tax under section 16 and providing details of trading stock, raw materials, packaging materials, and finished goods held at the commencement of the Act. This amendment is enacted under the authority of the Lieutenant Governor of Delhi.