Appointment of Additional Commissioner to assist VAT Commissioner under value added tax law; effective on assumption of charge.
Appointment of an Additional Commissioner to assist the Commissioner in administering the Value Added Tax Act, made under statutory powers and operative from the date of assumption of charge; appointee Sh. Shiv Kumar physically joined on 07/09/2015 as Additional Commissioner, Value Added Tax Department.

Appointment of Additional Commissioner under VAT law to assist the Commissioner in administering the tax regime.
The Lieutenant Governor, exercising powers under the VAT Act and its Rules, has appointed the named officer as Additional Commissioner in the VAT Department to assist the Commissioner in administering the Act, with effect from the officer's date of physical joining.

Appointment of Addl. Commissioner-cum-VATO: officer designated to assist VAT Commissioner under statutory rule-based authority.
Appointment of Addl. Commissioner-cum-VATO to assist the Commissioner of Value Added Tax under the Delhi VAT Act and Rules, effective from date of assumption of charge. Notification dated 17-09-2015 names Sh. Yogesh Jain, with physical joining recorded on 28/07/2015, issued by the Finance (Revenue-I) Department and authorised by the Deputy Secretary in the name of the Lt. Governor.

Appointment under Delhi Value Added Tax Act: three officers designated to assist the Commissioner in VAT administration.
Under statutory authority derived from the Delhi Value Added Tax Act and Rules, the Lt. Governor has notified the appointment of three officers to assist the Commissioner of Value Added Tax, effective from their dates of physical joining/assumption of charge: Ms. Sonika Singh and Sh. Kapil Singh as Additional Commissioners, and Sh. Ajay Kumar as Joint Commissioner, formalizing delegation of administrative responsibilities within the Value Added Tax Department.

Mandatory online reporting: DS2 requires dealers to file invoice and GR details before goods enter Delhi.
Registered dealers must submit online, in Form Delhi Sugam-2 (DS2), the details of invoices and Goods Receipt notes for goods purchased, received as stock transfer, or received on consignment from outside Delhi, including supplier TIN, invoice particulars, commodity and tax details, transporter and vehicle particulars, consignment references, freight, transport mode, place of dispatch and likely date of entry, before physical entry of goods; the direction is issued under Section 70 and sub sections (2) and (3) of Section 59 of the Delhi Value Added Tax Act, 2004 and supersedes prior notifications.

Online submission of Form DP-1 mandated for all dealers, imposing a fixed compliance deadline under Delhi VAT notification.
Submission of Form DP-1 is mandated to be made online by all dealers, with a compliance deadline of 30/09/2015, issued under powers conferred by specified sub-sections of sections 70 and 59 of the Delhi Value Added Tax Act, 2004 as a partial modification of the earlier notification; all other provisions of that earlier notification remain unchanged.

Competent Authority designation: District Magistrates appointed to enforce the depositor-protection statute within their jurisdictions.
District Magistrates of the Revenue Department are designated as Competent Authority under the depositor-protection statute, authorised to exercise the functions conferred by that enactment within their respective jurisdictions with immediate effect; the appointment is promulgated by administrative notification for gazette publication and circulation to specified government offices for implementation.

Appointment as Assistant Commissioner for Excise, Luxury and Entertainment Tax effective on assumption of charge to perform statutory functions.
Sh. K.K. Mishra is appointed as Adhoc DANICS Assistant Commissioner for Excise, Luxury Tax, and Entertainment and Betting Tax under the respective Delhi statutes, effective from assumption of charge and continuing while he holds the post, to assist and perform functions conferred on the Commissioner of Excise, Entertainment, Betting Tax and Luxury Tax as specified by the Delhi Excise Act, the Delhi Tax on Luxuries Act, and the Delhi Entertainment and Betting Tax Act.

Appointment of probationers as Assistant Commissioner (Excise) for field training under Delhi Excise Act, temporary administrative posting.
The Lieutenant Governor, under the Delhi Excise Act, has temporarily appointed named DANICS probationers as Assistant Commissioner (Excise) to perform excise functions solely for the purpose of field training in the Excise Department, with the posting effective from 3 August to 21 August 2015 and administrative directions for gazette publication and departmental circulation.

Appointment as Entertainment and Betting Tax Officer to assist the Commissioner during probationary field training under the Act.
The Lieutenant Governor appoints specified DANICS probationers as Entertainment and Betting Tax Officers under the Delhi Entertainment and Betting Tax Act, 1996 to assist the Commissioner of Excise, Entertainment, Betting Tax and Luxury Tax during their field training in the Excise Department; the notification lists the named probationers and provides for publication and departmental circulation for implementation.

Appointment of Luxury Tax Officers: DANICS probationers assigned to assist the Commissioner during field training in luxury tax functions.
Eight DANICS probationers are appointed as Luxury Tax Officers to assist the Commissioner of Excise, Entertainment, Betting Tax and Luxury Tax in discharge of functions under the Delhi Tax on Luxuries Act during their field training in the Excise Department; the appointments are made under the Lieutenant Governor's powers and accompanied by directions for Gazette publication and departmental circulation.

Appropriate Government Treasury designation allows electronic collection of VAT and CST liabilities through notified banks immediately.
Two banks are designated as Appropriate Government Treasury to receive tax, interest, penalty or other amounts due under the Delhi Value Added Tax Act and the Central Sales Tax Act from registered dealers, casual traders, contractees (TAN holders) and other persons, exclusively in e-payment mode; authorisation is subject to RBI regulations and conditions of an earlier departmental notification and is effective immediately.

VAT amendments clarify tax credit reductions, exclusions for losses and credit notes, and update return forms.
Rule 6A excludes proportionate reduction of input tax credit where goods are sold at a loss or where a credit note is issued after the tax invoice. Rule 7 mandates a 100% credit denial for goods in the Second Schedule and a reduction of (2/R x 100) percent for other goods, where R is the tax rate. Rule 45(e) requires reporting of variations to tax amounts on invoices when adjustments to tax credit arise under sections 8(1) and 8(2). Forms DVAT 01, 04A, 11, 16, 16A and 17 are revised to capture stock, credit note and rate wise details.

Publication of Annual Reports: DFC financial statements published under State Financial Corporation Act reporting requirement.
Publication under subsection 3 of section 38 of the State Financial Corporation Act, 1951 of DFC's statement of assets and liabilities, profit and loss accounts, auditors' reports and reports on the working of the Corporation for the financial years specified in the Schedule, together with administrative distribution for gazette publication and official circulation.

Third Schedule amendment: reclassification of metal utensils, wax and wood altering VAT schedule entries and tax treatment.
Amendments to the Third Schedule to the Delhi Value Added Tax Act substitute the entry for serial number 6 to include all metal utensils and cutlery (excluding precious metals), substitute the entry for serial number 120 to cover wax of all kinds not covered elsewhere, and insert a new entry at serial number 169 for wood and timber, with the notification taking effect from the instrument's commencement date.

Luxury tax rate adjustment imposes higher levy on hotel proprietors' turnover receipts, effective under Delhi Luxuries regime.
The government, exercising powers under section 3(2) of the Delhi Tax on Luxuries Act, 1996, notifies that the rate of tax to be levied on the turnover of receipt of a proprietor of hotels shall be fifteen percent, with effect from 1st August 2015, and supersedes the earlier notification dated 22nd June, 2009, except as to past acts.

Appointment of Commissioner for Value Added Tax: new incumbent assumes statutory duties to administer Delhi VAT.
The Lieutenant Governor, under the Delhi Value Added Tax Act, appoints Commissioner, Value Added Tax to perform the Act's purposes; the appointment is effective from the date the appointee assumes charge and is communicated by government notification.

Appointment of Commissioner conferring excise, luxury and entertainment tax powers to administer respective Delhi tax statutes.
Sh. Sanjay Kumar, IAS is appointed to exercise the statutory powers and functions as Commissioner (Excise), Commissioner (Luxury Tax) and Commissioner (Entertainment and Betting Tax) under the respective Delhi Acts, with each appointment effective from the stated commencement date and continuing for the period he holds the respective office.

Appointment of Special Commissioner under Delhi VAT to assist the VAT Commissioner upon assumption of charge.
Appointment of a Special Commissioner to assist the Commissioner of Value Added Tax, effected by the Lt. Governor under enabling statutory and rule provisions, naming Sh. R.K. Mishra as appointee and commencing from the officer's assumption of charge.

Appointment of Assistant Commissioners to assist Commissioner under Delhi VAT, effective from dates of physical joining.
Under authority of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, the Lt. Governor appointed specified officers as Assistant Commissioner-cum-VATO to assist the Commissioner in administering the Act, effective from each appointee's date of physical joining.