Amendments to First Schedule add aids for handicapped, blood components, specific chelating drugs, low priced footwear and hawan samagri.
Amendments to the First Schedule revise serial No. 2 to list aids and implements used by handicapped persons (including orthopedic appliances, artificial joints and parts, hearing aid systems and accessories, wheelchairs and parts, braille typewriters and braille paper), replace serial No. 21 with blood including blood components, and insert entries for deferiprone and desferrioxamine, certain low priced rubber/plastic/rexine footwear with indelibly marked MRP, and hawan samagri, effective immediately.

Amendment to Sixth Schedule: targeted VAT exemptions and conditional reliefs for humanitarian organisations and specified construction payments.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act adds specified country names and inserts entries exempting purchases by Indian Red Cross Society and St. John Ambulance Association when not for personal use, exempts specified goods procured by the Confederation of Indian Industry for free distribution to earthquake victims subject to a prescribed certificate, and grants relief for payments by Vivekananda Kendra to named contractors for a defined construction project; effective dates for particular entries are specified and the amendment is made under section 103 of the Act.

Inclusion of piped natural gas in VAT schedule changes its statutory classification and takes immediate effect.
Amendment inserts piped natural gas into the entry at serial No. 1 of the Fourth Schedule to the Delhi Value Added Tax Act, 2004, placing it after "other than liquid petroleum gas" and before "Compressed Natural Gas," thereby changing the statutory classification of piped natural gas under the Act; the amendment takes effect immediately.

Amendment to Third Schedule adds and substitutes specified goods under Delhi VAT, effective immediately by notification.
Amendment to the Third Schedule revises specified goods by substituting the sub-entry to list Uninterrupted Power Supplies (UPS), Inverters and their parts, replacing the entry covering Plastic footwears (including moulded plastic footwears, hawai chappals and straps) and inserting new entries after SI. No. 171 to add various electrical components and consumables, measuring instruments, insulating and jointing materials, protective components, relays and timers, cocoa and coffee, wire and metal mesh, LPG and PNG, and desi ghee; the notification takes immediate effect.

Mandatory electronic returns for high value dealers; monthly filings due within 25 days of each tax period end.
Mandatory electronic filing is required for dealers meeting the notified annual tax-deposit threshold, who must submit monthly electronic returns within 25 days of the end of each tax period in the prescribed form; this obligation commences with the February 2006 return and supplements, but does not replace, other statutory return requirements.

Tax compliance certification now allows contractors to submit attested filed-return copies instead of a no dues certificate before award.
The prior requirement of a No Dues Certificate before awarding a contract is replaced by a contractor certificate that up-to-date VAT returns have been filed, together with copies of those returns submitted to the Department of Trade & Taxes, as an alternative means to establish tax compliance at the pre-award stage.

Filing deadline for VAT returns: Forms ST 11A and XIII must be filed by 31 January for the assessment year.
Dealers registered under the Delhi Sales Tax Act, 1975 must file Form ST-11A, and dealers/works contractors under the Delhi Sales Tax on Works Contract Act, 1999 must file Form XIII, together with their returns; the last date for filing these statements for the relevant assessment year is fixed as 31/01/2006.