Schedule amendments to VAT: reclassification and insertion of goods altering taxable and exempted items under the Act.
The notification amends Schedules to the Delhi Value Added Tax Act, 2004 by substituting, inserting and omitting specified entries: the First Schedule is revised to reclassify certain stationery, religious articles, blood products and to insert tricycles, kites, second hand goods and hair accessories and to raise a footwear threshold; the Third Schedule omits particular words, sub entries and several whole entries; the Fourth Schedule substitutes the tobacco entry to broaden covered tobacco products. The changes take effect from the notified commencement date.

VAT exemption/refund for Borlaug Institute of South Asia extended to official purchases and diplomats' personal purchases.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts an entry granting VAT exemption/refund to Borlaug Institute of South Asia (BISA) for official purchases and to personal purchases of its diplomats, enacted under the Commissioner's powers under section 103(2). The relief is subject to a procedural condition imposing a minimum invoice value eligible for refund of Rs. 1500/-.

Form T-1 filing required online after commencement of goods movement under VAT authority; immediate compliance mandated.
Information in Form T-1 must be submitted online within 48 hours after the movement of goods begins, as directed by the Commissioner under the powers conferred by sub section (1) read with sub section (3) of section 70 of the Delhi Value Added Tax Act, 2004, and the notification takes immediate effect making online submission the required mode and the 48 hour timeline the operative reporting obligation.

Commencement of Amendment Act: statutory power used to appoint the date on which the VAT amendment comes into force.
The Lieutenant Governor, exercising the power under sub section (3) of section 1 of the Delhi Value Added Tax (Third Amendment) Act, 2012, issues an executive notification appointing a specified date as the day on which the Amendment Act shall come into force, with the notification issued by the Finance (Revenue 1) Department for publication in the Delhi Gazette.

Commencement of Delhi VAT Amendment Act: government notifies the date when the amendment Act comes into force.
Pursuant to powers under sub section (3) of section 1 of the Delhi Value Added Tax (Second Amendment) Act, 2012, the Lieutenant Governor, by notification issued through the Finance (Revenue 1) Department and published in the Delhi Gazette Extraordinary, appoints a specified date in June 2012 as the day on which the Amendment Act shall come into force, with formal attestation by the Special Secretary (Finance).

Electronic filing requirement permits Commissioner to mandate online reconciliation returns and declarations, with hard-copy and fee exemptions.
The amendment authorises the Commissioner to require dealers or classes of dealers to file reconciliation returns electronically while also mandating submission of a hard copy with required declarations or certificates unless exempted; it removes the proviso to rule 7(1) and inserts Rule 8A permitting the Commissioner to require electronic application for declaration or certificate Forms under rule 12 via the Department website, with no fee for downloaded forms.

VAT credit reduction for export sales introduced, changing input tax credit, invoicing, return revision and penalty rules.
The amendments impose a reduction in input tax credit where goods purchased in Delhi are exported by sale under Section 8(1) of the Central Sales Tax Act, 1956, and harmonise export exceptions in Section 10. Taxpayers must revise returns within the year following the tax period and pay any tax shortfall with interest; transitional deadlines are set for certain years. Refund processing is linked to filing prescribed Central Sales Tax forms, the Commissioner may notify invoice numerical series and formats, turnover reporting thresholds and reporting modes are prescribed, penalties and fines are increased, Company Secretaries are added as authorised representatives, and benches for the Tribunal may be constituted by notification.

Exclusion of petrol price increase from VAT base until benefit is passed to consumers and notified by government.
The amendment excludes the increase in petrol price effective from a specified date from the sale price for VAT purposes until the Government notifies otherwise or the price falls below the prior level. Further price increases are not excluded; partial exclusion applies if price declines but stays above the earlier level; and the exclusion applies only after the benefit is passed on to consumers.

Movement of goods limited to inter state sale, stock transfer and export; prior notification confined and effective immediately.
The Commissioner amends the notification dated 23.03.2012 to provide that it shall be applicable only for movement of goods in pursuance of inter state sale, stock transfer and export, and declares that this amendment takes effect immediately.

E-payment mandate: dealers must use authorised bank portal for VAT payments, with online challan CIN as proof.
Mandates use of electronic mode of payment via Maharashtra Bank's e-payment portal for registered dealers and TAN holders for amounts due under the DVAT Act; Part 'C' of the online challan with the unique Challan Identification Number (19-digit CIN) is accepted as proof with returns, dealers must obtain signed stamped Part 'D' from the bank, deposits credited after Reserve Bank of India confirmation, and the bank must comply with Information Technology Act security provisions.

Tax period rules revised: dealers face revised filing frequencies, option to elect monthly filing, and adjusted return deadlines.
These rules amend the Delhi Value Added Tax Rules, 2005 by revising tax period classifications: dealers with turnover at or below five crore rupees shall have a quarterly tax period while dealers exceeding that threshold shall have a one month tax period; quarterly class dealers may opt for monthly filing for a year by furnishing an intimation and that option cannot be changed during that year.

Addition of kerosene oil to VAT exceptions changes treatment of petroleum products, effective immediately under delegated authority.
The Commissioner has added kerosene oil to the exceptions for petroleum products in Notification No.F.7(433)/Policy-II/VAT/2012/1464, amending the VAT treatment for kerosene oil under the Delhi Value Added Tax Act, 2004. The amendment is effected by departmental notification and takes immediate effect as an administrative alteration to the earlier notification.

Commencement of VAT amendments: specified amendment sections to commence on appointed dates, altering DVAT applicability.
The notification appoints 31 March 2012 as the date on which section 6 of the Delhi Value Added Tax (Amendment) Act, 2012 shall come into force, declares the other provisions to come into force from 1 April 2012, and deems sections 7 and 8 of the Amendment Act to have come into force with effect from 1 April 2005.

VAT concession for museum purchases limited to a nominal levy, subject to public display and refund reimbursement conditions.
Amendment to the Sixth Schedule grants KNMA a restricted refund treatment on local art purchases to have the effect of a nominal levy, conditioned on public accessibility of art works; disposal of any purchased art requires reimbursement of the refund received for that work. KNMA must file an annual inventory return within 75 days after year-end and submit a prescribed Certificate when claiming refunds confirming items are unsold and used for public display, with invoice details and supporting particulars. The notification is effective immediately.

Pre-movement electronic reporting requirement for specified petroleum products, tobacco and gutka; dealers must file movement details.
Registered dealers must electronically submit pre-movement details for specified petroleum products (excluding petrol, diesel, ATF, LPG and CNG), tobacco and gutka using the prescribed annexure Form T-1 via their login on the Department of Trade and Taxes website, with usage instructions provided online; the requirement is mandated under the Delhi Value Added Tax Act and takes effect immediately.

VAT exemption/refund for Republic of Burundi diplomats and embassy purchases; introduces minimum invoice threshold for refunds.
The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended by inserting a new sub-entry recognizing the Republic of Burundi for exemption/refund of VAT on official purchases of its Embassy in New Delhi and personal purchases of its diplomats; eligibility for refund is subject to a prescribed minimum invoice value.

E-payment designation: Dena Bank authorized to accept VAT deposits subject to remittance, interest, software and e payment requirements.
Dena Bank branches are designated as Government Treasuries for collection of Delhi VAT dues, subject to remittance to the RBI VAT Account within three days or shorter RBI period, interest on delayed remittance at bank rate plus two percent, on-line computerized collection with prescribed software and electronic reporting, mandatory acceptance of payments at any branch irrespective of account relationship, compliance with the Information Technology Act, 2000, and compulsory use of the bank's e-payment portal by registered dealers, liable persons and TAN holders; prior e-payment terms apply and the notification is effective immediately.

Value added tax amendments tighten limitation periods, validate digital signatures and preserve transitional application of prior law.
The amendments modify definitions and procedural timelines, replacing a definitional inclusion with exclusion, shortening specified time limits to the next financial year, and validating digitally signed returns under the Information Technology Act as equivalent to signed returns under the VAT law; they also insert retrospective deeming provisions and a transitional clause preserving the repealed Act and related instruments for matters connected with levy, assessment, credit, exemptions, penalties and other tax processes relating to periods ending before the statutory cut-off.

Gross turnover audit threshold aligned with income tax law; procedural VAT form and rate amendments require updated dealer records.
The amendment adds rule 42A requiring dealers whose gross turnover exceeds the audit limit under the Income Tax Act to obtain an accountant's audit under section 49, aligns a proviso rate in rule 7A to a higher figure, omits specified sub clauses in rules 6A(1) and 7(1)(e), and revises Forms DVAT 16, 17, 20, 30 and 31 to mandate month wise purchase and sale summary annexures, include purchases from unregistered dealers, revise registration wording to TIN/TAN, and provide specimen purchase and sales registers categorizing transactions for input tax credit purposes.