Mandatory online submission of Form DP-1 for all dealers, deadline imposed and prior notifications partially modified.
Notification mandates that Form DP-1 shall be submitted online by all dealers by the prescribed deadline, issued by the Commissioner under delegated statutory powers. It partially modifies earlier notifications on Form DP-1 submission while leaving the remaining provisions of those notifications unchanged, and directs departmental publication and dissemination to ensure compliance.

Tax credit refund and adjustment rules clarified, with strengthened audit powers and higher penalties under VAT amendments.
The amendment expands the definition of business premises, adds immovable property to movable references, prescribes that negative net tax must first be adjusted against Central Sales Tax liabilities with remaining credit carry-forward or refund limited to tax periods within the same year, mandates maintainable electronic records at principal business premises, empowers the Commissioner to order audited examination by nominated professionals, raises and prescribes penalties for non-compliance, and permits Government notification of amnesty scheme(s) for dues relating to periods ending before 1 April 2013.

Entry number amendment: Republic of Congo entry corrected to (20B) under VAT notification, other provisions unchanged.
A partial modification amends the Entry No. against the Republic of Congo: the Entry No. previously shown as (20A) is to be read as (20B); all other contents of the prior notification remain unchanged.

Online submission requirement: Form DP-1 must be filed by all dealers under DVAT statutory authority, compliance mandatory.
Form DP-1 shall be submitted online by all registered dealers as a mandatory compliance requirement under the Delhi Value Added Tax framework, the Commissioner directing electronic filing and fixing a final deadline as a partial modification of earlier notifications while leaving other provisions intact.

Entry number correction: the Republic of Gambia's VAT entry is re designated, altering the prior notification listing.
The entry against Republic of Gambia in the earlier VAT notification is to be read as (32C) instead of (32A); all other contents of that notification remain unchanged.

Online refund procedure for embassies and international organisations requires unique registration numbers on invoices and web filing.
Notification prescribes an online procedure for refund for embassies and international organisations listed in the sixth schedule, requiring each to be allotted a unique registration number and password and to file refund claims through the departmental website; sellers must record purchases on tax invoices showing that unique number and report such sales in Annexure 2B of their returns.

Extension of stock statement filing deadline: eligible small dealers granted extended online filing until 16.09.2013 under DVAT Act
An extension is granted for online filing of the stock statement in Form Stock-1 for stock as on 31 March 2013: dealers meeting the small-dealer gross-turnover threshold for 2012-13 must file by 16.09.2013. The Commissioner issues the extension under section 70(1) read with section 70(3) of the Delhi Value Added Tax Act, 2004, partially modifying earlier notifications while preserving their other provisions.

Withdrawal of VAT notifications: specified DVAT form notifications withdrawn with immediate effect by the Commissioner under section seventy authority.
The Commissioner of Value Added Tax, invoking section 70 of the Delhi Value Added Tax Act, notifies withdrawal of earlier departmental notifications that had issued revised Form DVAT-16 and Form DVAT-17; this withdrawal rescinds the earlier notifications and takes immediate effect.

Filing extension for Form Stock-1 online submission granted to eligible dealers, maintaining the remaining notification provisions.
The Commissioner of Value Added Tax has partially modified a prior notification to extend the deadline for online filing of the stock statement in Form Stock-1 for stock as at 31 March 2013 for dealers falling within the specified gross turnover threshold for 2012-13, while stating that all other provisions of the earlier notification continue to apply.

Offline payment procedure modification postpones the operational start date while maintaining all other notification provisions.
The notification defers the commencement date for the offline payment procedure for tax, interest, penalty and other amounts under the Delhi Value Added Tax framework while retaining all other provisions of the earlier notification; it is issued under the rule-making powers of the Delhi VAT Rules and Act and instructs publication, departmental circulation, website upload of detailed physical and e-payment processes, and broader publicity to ensure implementation.

Form T-2 filing requirement suspended pending stakeholder suggestions; dealers asked to propose streamlined pre-entry information process.
The Commissioner has kept the notification prescribing Form T-2 and related modality notifications in abeyance with immediate effect and invited suggestions from dealers to streamline the online pre-entry filing procedure for goods, following stakeholder representations about difficulties in completing the form. The original requirement had applied to dealers above the statutory gross turnover threshold and excluded dealers exclusively dealing in tax-free goods.

Electronic TDS certificate issuance mandated: TAN holders must issue Form DVAT-43 electronically from the specified effective date.
All TAN holders are directed to issue TDS certificates electronically in Form DVAT-43 effective 01/07/2013, under the Commissioner's powers conferred by clause (c) of sub rule (1) of Rule 63 of the Delhi Value Added Tax Rules, 2005; this directive partially modifies an earlier notification while leaving its other contents unchanged.

Online submission requirement: Form DP 1 must be filed electronically by all dealers by the prescribed deadline.
The Commissioner of Value Added Tax directs that Form DP-1 shall be submitted online by all dealers by the prescribed deadline, issued under the statutory authority of the Delhi Value Added Tax Act; the notification partially modifies earlier notices and requires publication and departmental circulation to ensure publicity and compliance.

Diplomatic VAT exemption extended to Guatemala's diplomats, allowing VAT refund or exemption for their official and personal purchases.
Amendment adds sub entry (35B) to the Sixth Schedule to provide VAT exemption or refund for official and personal purchases by diplomats of the Republic of Guatemala, New Delhi; the embassy registration number is recorded and the notification takes immediate effect under the Commissioner's statutory authority under the Delhi Value Added Tax Act.

Goods Receipt Number requirement: file Form T 2 without GR if unknown but update within one day before goods are disposed.
Form T-2 may be filed without the Goods Receipt Number when the GR is not available in advance; however, the GR Number must be updated online within 24 hours of receipt, and the Delhi dealer must not dispose of, sell, or dispatch the goods until the GR is updated.

Composition Dealer designation required on retail invoices, indicating inability to charge VAT and immediate compliance mandated.
Dealers who have elected to pay tax under the composition scheme must include on retail invoices the words "Composition Dealer" and the explanatory phrase "(Not eligible to charge VAT on Bill)" at the top, in addition to statutory invoice particulars; this invoicing requirement is immediate and directed for departmental dissemination and implementation.

Appropriate Government Treasury designation enables bank-based VAT e-payments subject to remittance, challan and reporting conditions.
Allahabad Bank is designated as an Appropriate Government Treasury for VAT deposits subject to conditions: remit funds to the VAT account at the Reserve Bank of India within prescribed short periods for physical and electronic payments; levy interest on delayed remittance at bank rate plus two percent for the period from receipt or cheque realization to settlement; require dealers/TAN holders to use department-printed challans with unique IDs (including online challans); generate MIS reports and upload transactional data daily to the department website; and adhere to the Information Technology Act and RBI guidelines.

Electronic TDS certificate requirement mandates unique ID for credit claims; TDS returns to be filed online quarterly.
TAN holders deducting TDS must issue electronic TDS certificates in Form DVAT-43 generated from the departmental website, each containing a unique ID which contractors must quote in Forms DVAT-16/DVAT-17 to claim credit. TAN holders must also file quarterly TDS returns online in Form DVAT-48 through the departmental website, effective immediately for the quarter ending 30 June 2013.

Delhi VAT rules updated: electronic filing mandated, forms revised, and dealers must display TIN and ward number.
The 2013 Second Amendment to the Delhi VAT Rules revises thresholds in rule 4A, substitutes and inserts multiple DVAT forms (notably DVAT-04, DVAT-16, DVAT-45A, DVAT-48 and DVAT-56), mandates prominent display of registration details and TIN/ward number, shifts "publication" to website "hosting", and requires electronic transmission of return data with submission of Return Verification Form DVAT-56 accompanied by Form DVAT-20 proof of payment, TDS certificates and specified documents; digital signatures may exempt certain acknowledgements.

Delhi dealers must submit revised Form DP-1 online by specified August 2013 deadlines according to gross turnover bands.
The Commissioner notifies a revised Form DP-1 and mandates online submission by dealers by specified August 2013 dates according to gross turnover bands: GTO Rs.50 lakhs by 07/08/2013, GTO Rs.25 lakhs and < Rs.50 lakhs by 14/08/2013, and GTO < Rs.25 lakhs by 21/08/2013. The annexed DP-1 requires mandatory fields for registration identifiers, turnover category, composition scheme status, tax registrations, principal and additional business addresses, bank accounts, commodity-wise turnover and tax contribution, securities, and details of managers and authorized signatories.