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of <h1>New VAT Rules Amend Taxable Turnover for Hotels, Introduce Form DVAT 22A, & Reduce Filing Fees to Rs. 500.</h1> The Delhi Value Added Tax (Third Amendment) Rules, 2005, have been enacted, impacting the determination of taxable turnover for residential hotels. The amendment specifies percentages of composite charges for meals to calculate taxable turnover. Additionally, a new Form DVAT 22A is introduced for withholding refunds or requiring security under section 39. The fee for filing determinations has been reduced from Rs. 10,000 to Rs. 500. These changes are effective immediately, as per the notification issued by the Finance Department of the Government of the National Capital Territory of Delhi.
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