Mandatory electronic returns for quarterly dealers required within prescribed time; printed copy with challans and computerised receipt must be submitted.
Quarterly dealers are required to file prescribed electronic returns in addition to the return under subsection (1) of section 26, effective from the quarter ending 31st December 2007. The notification directs use of the designated online portal to complete Form DVAT 16 (and Form 1 where applicable), obtain a unique online receipt number, print two copies, submit one printed copy with payment challans and original TDS certificates to the Department, and obtain a computerised receipt; only printed returns displaying the unique online number will be accepted.

Commodity-wise Taxable Turnover reporting and tax details required in monthly DVAT-16 returns with immediate effect by notification
Dealers with a monthly tax period must, when filing Form DVAT-16, submit commodity-wise Taxable Turnover (TTO) and corresponding Tax effective 22.11.2007 under section 70 of the Delhi Value Added Tax Act, 2004; the notification takes immediate effect and requires furnishing commodity-wise TTO, rate of tax and tax amount in the return.

Mandatory filing of DVAT-30 requires composition dealers to submit purchase details alongside periodic DVAT-17 returns, effective immediately.
Composition dealers must submit Form DVAT-30 containing purchase details along with their periodical return in Form DVAT-17, under statutory authority, with the requirement effective immediately and administrative circulation for publication and departmental implementation.

Sixth Schedule amendment adds specified foreign countries to the VAT schedule, changing retrospective applicability of VAT entries.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts new sub-entries in Part A at Sl. No. 1 to include Botswana, Iceland, Papua New Guinea and USA, each provisionally given retrospective commencement in the notification issued under section 103, thereby expanding the Schedule's list of jurisdictions relevant to VAT application.

Inoperability of proviso to section 2(1)(zd) takes effect on publication, changing its applicability under Delhi VAT.
Notification declares that the first proviso to clause (zd) of sub section (1) of section 2 of the Delhi Value Added Tax Act, 2004 shall cease to be effective from the date this notification is published in the official Gazette, thereby specifying publication as the operative effective date for making the proviso inoperative.

Tax credit reduction under Delhi VAT: prescribed percentage reductions apply and VAT forms are amended accordingly.
The Delhi VAT Rules, 2005 are amended: Rule 7 is rewritten to mandate prescribed percentage reductions in input tax credit by schedule category and to alter the percentage in sub-rule (4); the changes take immediate effect. Form DVAT 16 replaces the "Against C/D Forms" label with "Against C Forms", and Form DVAT 51 replaces field 4 with a new C forms table, omits field 13 and re-numbers later fields.

Inter-state trade documentation: dealers must submit original declaration and certificate copies to Commissioner within prescribed period.
Amendments require authorised officers to complete triplicate certificates, retain the counterfoil for a specified period, and provide Original and Duplicate portions to selling dealers; dealers claiming sales to diplomatic or international bodies must furnish the Original Form J to the Commissioner within the prescribed period with the reconciliation return and produce the Duplicate on demand. Dealers claiming exemption for subsequent sales must submit the Original portion of Forms E-I or E-II and any Form C with the reconciliation return and make Duplicates available for inspection. Form-1 glossary and Form 4 register are revised to reflect these documentary and recordkeeping changes.

Schedule amendment to VAT Act revises exempted goods list, altering utensils, agrochemicals, omitting an entry and adding Glucose D.
Amendments under section 103 revise the Third Schedule by substituting Sl. No. 6 to include all utensils and cutlery items except precious metals, substituting Sl. No. 20 to list fertilizers and specified agrochemicals except those in the First Schedule, omitting Sl. No. 111, and inserting a new entry for Glucose D after Sl. No. 181; the notification takes immediate effect.

Schedule amendment: additions include mobility tricycles, blood filters, bio-inputs and kerosene appliances, effective immediately.
Amendment to the First Schedule of the Delhi Value Added Tax Act substitutes serial no.49 to cover unmanufactured tobacco, bidis and tobacco used in manufacture of bidis and hooka tobacco, and inserts entries for tri-cycles for persons with disability, blood filters, bio-inputs (bio-fertilizers, micro-nutrients, plant growth promoters) and kerosene stoves, lanterns, Petromax and their spares; the notification takes immediate effect under powers conferred by section 103.

VAT appellate vacation schedule announced; summer and winter breaks set, with appeals accepted only during morning hours.
The notification prescribes the tribunal's 2007 vacation schedule: Summer Vacation from 1 June to 29 June and Winter Vacation from 24 December to 31 December (both inclusive), and provides that appeals and applications will be received during vacations between 10:00 a.m. and 1:00 p.m.

Composition dealer designation must be endorsed on retail invoices stating VAT not to be charged as mandatory requirement.
Mandates that dealers under the composition scheme must endorse in bold the legend "Composition dealer, VAT not to be charged" below the total on all retail invoices, cash memos and bills; requirement applies to point-of-sale documents and takes effect immediately as an administrative compliance measure under the relevant VAT Act.

Electronic return filing requirement mandates monthly dealers to submit returns electronically by the prescribed deadline in addition to paper returns.
Mandatory electronic return filing requires dealers with a monthly tax period to submit an electronic return within twenty-five days of the end of each tax period, effective from the February 2007 return, in the form prescribed in the annexure and in addition to the return otherwise required under the Act.

Cash refund claim requires specified acknowledgment forms with bank details attached to VAT returns to be processed.
Notification requires dealers claiming a cash refund to attach a triplicate Acknowledgment with VAT returns: yellow for returns whose reported turnover is exclusively export of goods, red for returns including non-export transactions. The acknowledgment must state turnover, refund amount, dealer identification, contact and bank account details (with cancelled cheque if not earlier submitted). Any return without the prescribed acknowledgment attachment shall be treated as incomplete. The notification supersedes the earlier guidance on the subject.