Extension of filing deadline for DVAT 51 reconciliation and Declaration Forms, with no further extensions permitted.
Extension of time is granted for furnishing the reconciliation return in DVAT 51 and for submission of the original portions of Declaration Forms C, E I, E II, F, I, J and H under the Delhi VAT and Central Sales Tax rules for specified quarters; no further extensions will be considered and taxpayers must take advance steps to comply with statutory filing requirements.

Electronic payment requirement: dealers with monthly tax period must pay DVAT liabilities via specified banks' e-portals.
Requires dealers with a monthly tax period to pay tax, interest, penalty or any other amounts due under the DVAT Act, 2004 by electronic payment compulsorily through the e-payment portals of specified banks under powers conferred by Sub-Rule 5 of Rule 31 of the DVAT Rules, 2005; applies only if the dealer has a bank account in one of the listed banks.

VAT exemption: diplomatic purchases by Republic of Togo and Mali embassies and their diplomats qualify for refund or exemption.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to grant VAT exemption/refund for official purchases of the Embassies of the Republic of Togo and the Republic of Mali in New Delhi and for personal purchases of their diplomats, subject to a minimum invoice threshold; the amendment is made under sub section (2) of Section 103 and takes immediate effect.

E-payment requirement for monthly VAT dealers mandates tax payments via specified bank portals, centralizing electronic collection.
Dealers with a monthly tax period are required to pay due tax, interest, penalty and other amounts under the DVAT Act exclusively by electronic payment from the e-payment portals of the department's specified banks, using those authorized bank portals as the channels for collection.

DVAT-16 form updated to record works contract taxable at 5% and related turnover and tax credit entries.
The Delhi VAT Rules were amended to insert new sub-rows in Form DVAT-16-R5.5(1) in the output tax section and R6.2(6)(1) in the purchases/tax credit section-to record works contract transactions taxable at 5%, effective on publication in the Delhi Gazette.

VAT schedule amendments revise commodity classifications and exemptions, changing taxable items and effective dates accordingly.
Amendments revise the First and Third Schedules of the Delhi Value Added Tax Act, 2004 by substituting, omitting and inserting specified commodity entries-reclassifying sugar and khandsari, redefining textile entries with stated exclusions, adding kerosene appliances and specified consumer items, and relocating certain cycles and parts-with most changes effective immediately and particular textile substitutions effective from the Finance Bill, 2011 notification.

Limitation period change in VAT provision extends the prescribed term to seven, effective on publication in the Gazette.
The Delhi Value Added Tax (Amendment) Act, 2011 substitutes the word "seven" for the word "six" in the specified subsection of the Delhi Value Added Tax Act, 2004, thereby extending the relevant statutory timeframe; the Amendment is titled accordingly, applies throughout the National Capital Territory of Delhi and takes effect on publication in the official Gazette.

VAT refund commencement for Republic of Gambia notification made retroactive, enabling refunds for official and diplomatic purchases.
The Commissioner, under sub-section (2) of Section 103 of the Delhi Value Added Tax, 2004, notifies that the earlier Notification dated 02.12.2010 shall be deemed to have come into force from an earlier date in respect of the sub-entry at Sl.No. (32A) in Part A of the entry at Sl.No.1 of the Sixth Schedule, thereby applying VAT refund facilities to official purchases of the High Commission of the Republic of Gambia and personal purchases of its diplomats.

VAT refund privilege restored for Mauritian High Commission, raising the refunded amount and applying retrospectively to the specified effective date.
The Commissioner of Value Added Tax, under section 103(2) of the Delhi Value Added Tax Act, amended the Sixth Schedule by substituting a higher refundable amount for the Mauritius entry in Part A, Sl. No.1 (sub-entry (60)), thereby restoring the VAT refund privilege for the Mauritian High Commission in Delhi with effect from the specified effective date.

Appointment of VAT Inspectors under statutory powers to assist VAT administration and enforcement across the territory.
The Lt. Governor, invoking clause (a) of sub-section (2) of Section 66 of the Delhi Value Added Tax Act read with rule 47 of the Rules, appoints specified Grade II (DASS) officials as Value Added Tax Inspectors, effective from assumption of charge, to assist the Commissioner of Value Added Tax in administering and enforcing the Act.

Mandatory e-filing for annual VAT dealers requires electronic return submission within the statutory filing deadline, additional to existing returns.
The notification requires dealers whose tax period is one year to file returns in electronic form within seventy-two days after the tax period end, effective from the period ending 31 March 2011 (example deadline 11.06.2011); the electronic return must be filed in the prescribed manner and is over and above the return required under sub-section (1) of section 26.

Limitation extension for pending VAT appeals defers statutory disposal deadline by one year, allowing additional time to conclude appeals.
The Act amends the Delhi Value Added Tax Act, 2004 by substituting the word "six" with "seven" in Section 74(10), extending the statutory period for disposal of pending appeals transferred from the repealed Delhi Sales Tax Act by one year; it applies to the whole National Capital Territory and commences on publication in the Official Gazette.

VAT refund eligibility extended to Global Development Network covering official and qualifying personal purchases.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts Global Development Network (GDN) as an international organization eligible for VAT refund, covering its official purchases in New Delhi and personal purchases of its internationally recruited officials; the change is effected by a Commissioner's notification under sub section (2) of Section 103 and applies with effect from 7th July, 2010.

Appointment of Assistant Value Added Tax Officers to assist the Commissioner in administration of the Delhi Value Added Tax Act.
The Lt. Governor, under powers conferred by the Delhi Value Added Tax Act and applicable rules, appoints the named individuals to the post of Assistant Value Added Tax Officer to assist the Commissioner in the administration of the Act, each appointment effective from the date of assumption of charge and formalised by a departmental notification signed by the Deputy Secretary.

Appointment of Special Commissioner of Value Added Tax to assist Commissioner under Delhi Value Added Tax Act provisions.
The Lt. Governor, under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi VAT Rules, 2005, appoints Smt. Rita Kumar as Special Commissioner of Value Added Tax, effective from assumption of charge, to assist the Commissioner in administering the Act.

Commencement of Delhi VAT amendment effecting activation of amended VAT provisions after official notification.
Under the delegated power in sub section (3) of section 1 of the Delhi Value Added Tax (Amendment) Act, 2010, the Lieutenant Governor issued a notification appointing the date on which the Amendment shall come into force, thereby formalizing the commencement of the enacted changes to the Delhi VAT framework.

VAT exemption for charitable institution sales, permitted only if the institution is denied input tax credit under the amended schedule.
Amendment inserts a conditioned exemption in the Fifth Schedule permitting the named charitable mission to sell cassettes, CDs and laminated photographs prepared by it, provided that the mission shall not be entitled to claim input tax credit on purchases made by it.

VAT exemption for Jan Ahaar meals sold by approved NGOs; departmental approval required, retroactive effect applied.
Amendment to the First Schedule under Section 103 inserts an entry treating food commonly known as Jan Ahaar sold in Delhi by Non-Governmental Organisations (NGOs) which are duly approved by the Department of Social Welfare and Women and Child Welfare, Government of NCT of Delhi for selling this food; the notification is effective from 1-6-2010.

Appointment of Value Added Tax Inspectors under statutory powers to assist the Commissioner in VAT administration.
The Lt. Governor, exercising powers under clause (a) of sub section (2) of Section 66 read with rule 47, appoints named Grade II (DASS) officials as Value Added Tax Inspectors to assist the Commissioner in administering the Delhi Value Added Tax Act; the appointments take effect from the date of assumption of charge and are communicated by official order.

E-payment facility expanded to include Punjab National Bank, enabling dealers to remit VAT dues online with CIN proof.
Inclusion of Punjab National Bank in the Delhi VAT e-payment scheme permits dealers with accounts at that bank to remit tax, penalty, interest or other dues online; Part 'C' challan with a 19 digit Challan Identification Number, when signed, stamped and enclosed with the return, is accepted as proof of payment, and the bank will provide a signed Part 'D' for records. Amounts are credited after Reserve Bank of India confirmation, and the bank must comply with the Information Technology Act security requirements.