VAT Schedule amendment: purchase concession granted to a charitable institution for a reconstruction project, subject to a specified cap.
Notification under section 103 amends the Sixth Schedule of the Delhi VAT Act by omitting "(106) USA" from Entry 1 effective 1 October 2006 and by inserting Entry 9 to permit Chetanalaya, 9-10 Bhai Vir Singh Marg, purchases for reconstruction of Mother Teresa's Home at Kashmere Gate up to a maximum of sixty five lakh rupees.

Exclusion of fuel price increases from VAT base requires benefit to be passed to consumers before tax reduction takes effect.
The Amendment excludes from the taxable sale price any increase in petrol and diesel prices (including Central duties and levies) taking effect from 6 June 2006, for sales on or after commencement, until the Government notifies otherwise; the exclusion does not take effect until the benefit is passed on to the consumer. The Act is deemed to have commenced on 20 June 2006 and repeals the prior Amendment Ordinance while saving actions taken under that Ordinance.

Tax collection by designated bank branches requires prompt remittance, interest on delayed transfers, and electronic reporting.
Notification designates Bank of India and specified branches as Government Treasuries for deposit of Sales Tax and Value Added Tax dues under the Delhi VAT Act. Designated banks must remit collections to the VAT Account at the Reserve Bank of India within three days of cheque realization, provide same-day collection reports, and may be required to remit daily after review. Interest on delayed remittance is charged at bank rate plus two percent from receipt/realization until settlement. Banks must operate on-line computerized counters, supply prescribed MIS and electronic collection data, and accept payments of any denomination at any branch regardless of account status.

Seventh Schedule amendment: specified fuels now listed for Delhi VAT, including petrol, diesel, kerosene, LPG, CNG, PNG, coal.
Amendment to the Seventh Schedule of the Delhi Value Added Tax Act substitutes the sub-entry to expressly list fuels in the form of petrol, diesel, kerosene, LPG, CNG, PNG and coal, clarifying the Schedule's scope; the substitution is notified under section 103 and comes into force immediately.

Withdrawal of statutory notifications directs listed Central Sales Tax notifications to be withdrawn with immediate effect.
The Lt. Governor, exercising powers under sub section (5) of section 8 of the Central Sales Tax Act, 1956 read with the Government of India notification dated 21 October 1975, directs that the specified earlier notifications and statutory orders listed by reference are withdrawn with immediate effect, thereby rescinding their operative legal effect.

Amendment to VAT schedule updates item description and adds flexible polyurethane foam sheets; changes effective immediately.
Amendment to the Third Schedule of the Delhi Value Added Tax Act substitutes "Tools and Dies" for "Tools & Dyes" at the specified entry and inserts a new sub-entry for "Flexible Polyurethane foam sheets"; the notification, issued by the Lt. Governor under statutory authority, declares the amendments to have immediate effect.

Sixth Schedule amendment expands exempted entities and adds institutional exemptions for renovation and transit project purchases.
Amendment to the Sixth Schedule inserts Tanzania and certain international organisations as exempt or specially treated entries, with specified sub-entries deemed effective retrospectively from 7 October 2005. It also adds immediate exemptions for the Constitution Club for renovation and up gradation purchases and for the Metro Rail Corporation for purchases related to its mass transit project, the latter subject to a temporal limitation, by notification under executive powers of the Lt. Governor.

Works contract valuation rules: define taxable turnover, deduction percentages and prescribed compliance steps for tax reporting.
Valuation of works contracts is fixed at the time of transfer of property in goods and excludes charges for labour, services and cost of land (in civil works) where supported by records; specified categories of labour and service charges are listed and a table prescribes percentage presumptive deductions when not ascertainable. For civil contracts, prescribed presumptive percentages apply for land cost and pro rata formulas govern partial transfers; tax is payable by the contractor when property in goods is transferred. Procedural changes prescribe forms, timelines for deposit intimation, refund disbursement options, and other filing timeframes.

VAT on fuel: VAT to remain calculated on pre increase petrol and diesel prices until government notification.
Value Added Tax on petrol and diesel shall be charged on pre revised prices; the increase in prices (including central duties and levies) shall not form part of the sale price for VAT purposes until the Government provides further notification, and the exclusion takes effect only when the benefit is passed on to consumers.

No ex-parte orders during summer break; department will refrain except in time barred cases.
No ex-parte orders shall be passed during the declared summer break; the office order revises the prior instruction to make the break effective from 05.06.2006 to 30.06.2006. Except for time barring cases, the department will not pass ex parte orders due to non-appearance of counsels or advocates during the summer break.

Public holiday declared for commemoration of Guru Arjun Devji's martyrdom, applying to government offices and public undertakings.
The notification formally designates 16 June 2006 as a Public Holiday across all government offices, local and autonomous bodies, and public sector undertakings under the territorial government by administrative order, specifying the occasion as the commemoration of Guru Arjun Devji's 400th year of martyrdom and applying the declaration uniformly to the identified categories of public institutions.

Sale price exclusion for fuel under Delhi VAT requires consumer pass-through before the tax exclusion applies.
The Amendment directs that the increase in petrol and diesel prices, including Central duties and levies, shall not form part of the sale price for VAT purposes for sales on and after promulgation until the Government so notifies; this exclusion takes effect only when the benefit is passed on to consumers.

Deposit of VAT and sales tax: three banks notified as authorized treasuries subject to remittance, interest and reporting conditions.
Notification designates three banks and their branches in Delhi as the appropriate Government Treasury for deposit of all sales tax and VAT dues under the Delhi VAT Act, 2004. Conditions require remittance of realized funds to the VAT Account at the Reserve Bank within three days (subject to later review), interest on delayed remittances at bank rate plus two percent, deployment of on line computerized counters and software to generate and transmit prescribed electronic MIS reports, and mandatory acceptance of tax payments of any denomination at any authorized branch.

Refund claim monetary limit reduced, making Sixth Schedule organisations eligible for refunds on qualifying single-invoice purchases.
The Commissioner reduced the single-invoice monetary threshold for refund claims applicable to organisations listed in the Sixth Schedule, so such organisations are eligible to claim refunds for purchases measured by a single tax invoice that exceed the new threshold, with the threshold assessed excluding any tax paid; the change is effective immediately.

Composition scheme for bullion trading: dealers may pay composition tax instead of regular VAT subject to compliance and record retention.
The notification provides a composition tax scheme for registered dealers exclusively trading in bullion, fixing composition at 0.1% of aggregate bullion sales within Delhi and imposing conditions: dealers shall not collect tax, issue tax invoices, calculate net tax under regular provisions, or claim input tax credit, and must retain purchase and retail invoice records. Applicants must file prescribed forms, pay tax on opening stock purchased in Delhi at statutory rates with proof, and comply with specified entry, exit, and default rules; noncompliance attracts regular tax liability and forfeiture.

Electronic return filing criteria clarified: tax deposited in a later assessment year will not determine e-return obligation.
The notification narrows the assessment-year reference so that only Assessment Year 2003-2004 is relevant for deciding a dealer's electronic return filing obligation; tax deposited during the subsequent assessment year shall not constitute a criterion for requiring electronic return filing.

Refund entitlement for Sixth Schedule organisations: quarterly claims allowed subject to invoice and use conditions
The rules amend refund and reporting procedures: Sixth Schedule organisations may quarterly apply for refunds of tax borne by them or qualified persons on purchases made from registered dealers against tax invoices exceeding five thousand rupees, for uses specified in the Sixth Schedule, subject to Commissioner notified conditions; applications are made in Form DVAT 23 within twenty eight days of quarter end and the organisation is deemed agent for attached qualified persons. Dealers effecting inter state sales, exports or branch transfers must file a reconciliation return in Form DVAT 51 within three months after each quarter, with prescribed detailed reporting and verification.

Reconciliation return requirement mandates quarterly DVAT-51 filings and original declaration-form submissions under specified timelines and conditions.
Every dealer must furnish a Reconciliation Return in Form DVAT-51 within three months after each quarter and, with that return, submit the original portion of any declaration or certificate forms (e.g., Forms C, D, F, J) received from purchasing dealers or authorised officers; the Commissioner may withhold or reject issuance of declaration forms for failure to file returns, utilization accounts, pay taxes, comply with security demands, or where adverse material exists, subject to reasons in writing and opportunity of hearing, with transitional deadlines for specified pre-October 2005 transactions.

Composition tax scheme for drug traders allows eligible small dealers to pay turnover-based tax with strict trade and record restrictions.
Provides a composition tax scheme for registered dealers exclusively trading drugs and medicines, permitting eligible small dealers to pay a fixed percentage of entire turnover instead of calculating net tax. Eligibility depends on turnover limits (with a new-entrant exception). Conditions include prohibition on inter state trade, restrictions on purchases from unregistered persons (subject to exceptions), no issuance of tax invoices or tax collection, and mandatory retention of purchase and retail invoice records. Opting, withdrawal, conversion on exceeding turnover, and consequences of return defaults are prescribed with required forms and proofs.

Composition scheme for works contracts: turnover taxed at a set composition rate, with restricted input credit and procedural conditions.
A composition scheme applies to registered dealers exclusively engaged in civil construction works, fixing composition tax on entire turnover at a lower rate when purchases and sales occur within the territory and at a higher rate where goods are procured from or supplied to places outside the territory. Dealers under the scheme are barred from claiming input tax credit, issuing tax invoices, collecting tax, making interstate purchases on declaration forms for contract use, or importing goods for contract execution. Subcontractor payments certified in the prescribed form may be excluded from a subcontractor's taxable turnover; mandatory forms and transitional adjustments for opening stock and capital goods credit are required, and default in return filing triggers exit to regular tax liability.