Restriction on input tax credit: closing stock credit carried forward until sale, with specified exceptions and verification.
Rule 6A restricts input tax credit by requiring closing stock credit to be carried forward until sold and entitles credit only to the proportion of goods sold in a tax period; exceptions allow refunds or immediate credit for sales already effected, exports, inter-state trade, and manufacturers buying higher-taxed raw materials while selling manufactured goods at a lower tax rate. Assessing authorities must verify clause (g) conditions before allowing credits. Section 10(5) reductions apply to credit notes for discounts and similar adjustments, excluding ordinary business losses, and sales under administered oil company prices are exempted from section 10(5). Rule 34 requires clause (g) verification before refunds.

VAT schedule amendment revises taxable and exempt commodities, adding domestic LPG and substituting items across schedules.
Amendment under section 103 of the Delhi Value Added Tax Act, 2004 effects omissions, substitutions and additions to the First, Third and Fourth Schedules: First Schedule adds Deferasirox and domestic LPG; Third Schedule deletes certain entries, substitutes descriptions for utensils, declared goods (excluding cereals, pulses, sugar, textiles, tobacco and domestic LPG), electronics and mobile devices within a retail cap, UPS and parts, readymade garments excluding khadi, specified writing and kirana items, distinguishes non domestic LPG and adds bio inputs and kerosene stoves and spares; Fourth Schedule replaces diesel entry and adds aerated drinks and higher value watches. The notification is immediate.

Commencement of sections 3 and 4 of Delhi VAT Amendment notified as operative from the appointed date.
Under the authority conferred by sub section (3) of section 1 of the Delhi Value Added Tax (Amendment) Act, 2009 read with the proviso to sub section (3) of section 1 of the Delhi Value Added Tax Act, 2004, the Lieutenant Governor appoints 1 April 2010 as the date on which sections 3 & 4 of the Amendment Act shall come into force.

Value Added Tax amendment updates tax-rate categories and mandates revised return entries with enhanced reporting obligations.
Amendment revises tax-rate classifications in Rule 7 including a distinct category for declared goods and modifies Form DVAT-16 to add rows for multiple tax-rate bands, works-contract breakdowns, exempted sale/purchase identification, and a clarified balance line. It mandates attachment of month-wise dealer-wise sale and purchase summaries in prescribed annexure formats, requires works contractors to report gross turnover including labour, services and consumables with exemptions claimed under a specified return item, and expands the Annexure to capture input tax credit adjustments, instalments of capital goods credit, and opening and closing stock entries.

VAT exemption extended to South Asian University for official and personal purchases by its internationally recruited officers.
Amendment to the Sixth Schedule inserts South Asian University (including its Project Office), New Delhi, as entitled to VAT exemption/refund on official purchases and on personal purchases of its internationally recruited officers, enacted by the Commissioner under the Delhi Value Added Tax Act and effective immediately.

Appointment of Value Added Tax Officers under statutory authority to assist the Commissioner in administering the VAT Act.
Pursuant to powers under the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi VAT Rules, 2005, the Lt. Governor appointed Sham Chand and Jai Bhagwan as Value Added Tax Officers, effective from their dates of assumption of charge, to assist the Commissioner of Value Added Tax in the administration of the Act.

E-payment scheme inclusion: IDBI Bank added for VAT payments; electronic challan accepted as proof and bank to follow IT Act.
An additional bank is included in the electronic payment scheme enabling dealers to pay VAT, penalties, interest and other dues via the bank's internet portal. Part 'C' of the challan, bearing a unique Challan Identification Number and printed upon successful online payment, is accepted as proof to be enclosed with the return; dealers must sign and stamp Part 'C' and obtain a signed, stamped Part 'D' from the bank. Deposits are credited after Reserve Bank confirmation and the bank must follow Information Technology Act security provisions.

Appointment of Chairman of Delhi VAT Appellate Tribunal: immediate statutory designation clarifying tribunal leadership and administrative continuity.
An executive notification under sub section (2) of section 73 of the Delhi Value Added Tax Act, 2004 appoints Surendra Kumar Kaushik as Chairman of the Delhi Value Added Tax Appellate Tribunal with immediate effect and directs publication in the Gazette and circulation to designated departmental offices and the Tribunal Registrar for administrative implementation.

Delhi VAT refunds: embassies and international organizations must file DVAT 23 quarterly, keep invoices, and meet invoice threshold.
Amendment to Rule 35 requires purchases eligible for refund to be against a tax/retail invoice with a sale price per invoice exceeding Rs. 5,000 (or amount notified by the Commissioner); relaxation on retail invoice production is confined to Embassies, High Commissions, International Organizations and their qualified persons. Those organizations must file refund claims in Form DVAT 23 within three months from the end of the relevant quarter; claimants must retain supporting invoices for one year from refund date, and the Commissioner will stamp and return invoices with the refund order in Form DVAT 22.

Appointment of VAT inspector to assist Commissioner under statutory authority, effective on assumption of charge.
Pursuant to statutory authority under the Delhi Value Added Tax Act and the corresponding rule, the Lt. Governor, through the Finance (T&E) Department, appoints Sh. Sunil Kumar Singh as Joint Commissioner/Deputy Commissioner/Assistant Commissioner of Value Added Tax to assist the Commissioner in administering the Act; the appointment is effective from the date of assumption of charge and is notified in the department's name.

Appointment of Value Added Tax Officers to assist the Commissioner under delegated statutory authority on assumption of charge.
Two named officers are appointed as Value Added Tax Officers to assist the Commissioner in administering the Value Added Tax regime, their appointments to take effect from the date of assumption of charge, made pursuant to the statute and its rules by official finance department notification.

Appointment of VAT inspector: officer designated to assist the Commissioner in administration of the Value Added Tax Act.
The Lt. Governor, exercising the authority under Section 66(2)(a) of the Delhi Value Added Tax Act read with rule 47 of the Rules, appoints Arun Kumar Sharma as Value Added Tax Inspector to assist the Commissioner in administration of the Act, effective from date of assumption of charge, by notification of the Finance (T&E) Department.

Commencement of amendment: sections of the Delhi VAT Amendment come into force on 13 January 2010.
The Lieutenant Governor appoints 13 January 2010 as the date on which specified provisions of the Delhi Value Added Tax (Amendment) Act, 2009 shall come into force, exercised under the powers conferred by sub section (3) of section 1 of the Amendment Act read with the proviso to sub section (3) of section 1 of the principal Act, and issued as a formal notification signed by the Joint Secretary (Finance/Planning).

Taxability of carbon credits: treated as intangible goods under VAT and subject to VAT at the prescribed rate.
Certified Emission Reductions (CERs) are intangible instruments with innate market value, transferable and marketable, and therefore fall within the definition of "goods" under the DVAT Act, 2004; transactions in CERs constitute "sale" and persons trading them are "dealers". CERs are comparable to intangible items listed in Entry No. 3 of the Third Schedule and, applying judicial precedents on tradable licences and scrips, are taxable under the DVAT Act and subject to the VAT rate applicable to such intangible goods.

Input tax credit safeguards: credit admissible only if seller has deposited or adjusted tax; credits reduced on resale at loss.
Amendments adjust VAT mechanics: Section 4 sets specific tax rates for Third Schedule and declared goods; Section 9 confines input tax credit to goods put to sale and conditions credit on seller having deposited or lawfully adjusted tax and reflected it in returns; Section 10 reduces credit when resale occurs at a loss and caps credit by tax payable on sale; Section 74 and 74A amend numeric and deemed commencement provisions; Section 103 grants Government and Commissioner power to amend Schedules with a proviso against prejudicial retrospective changes.