Delhi VAT rules now require invoice- or dealer-wise quarterly reporting with item descriptions, item codes and buyer identifiers.
The amendment requires transmission of quarter-wise invoice-level data in Forms DVAT-30 and DVAT-31 or quarter-wise dealer-wise summaries in Annexures 2A and 2B; permits consolidated rows for unregistered dealers while requiring PAN where obtained and GEID for government entities; mandates reporting of sales to listed Embassies either invoice-wise or entity-wise; and inserts columns for Description of goods/items and Goods Item code and revises buyer-identification titles to include TIN/PAN/GEID.

Appointment of Assistant Commissioners-cum-VATO under Delhi VAT Act to assist Commissioner in administering the Act.
Official notification invokes statutory authority to appoint named officers as Assistant Commissioner cum VATO to assist the Commissioner of Value Added Tax; each appointment takes effect from the officer's date of assumption of charge and is issued by the Finance Department in the name of the Lt. Governor.

Appointment of Assistant Value Added Tax Officers to assist the Commissioner under the Delhi VAT Act upon assumption of charge.
Under authority of the Delhi Value Added Tax Act and the VAT Rules, the Lt. Governor has appointed six named individuals as Assistant Value Added Tax Officers to assist the Commissioner, effective from their assumption of charge, by official notification issued by the Finance Department.

VAT refund entitlement extended to Vietnam embassy and diplomats for specified official and personal items, subject to conditions.
Notification amends a prior schedule entry to grant VAT refund entitlement to the Embassy of the Socialist Republic of Vietnam and to diplomatic officers for specified embassy utility, office and personal items; non diplomatic officers may purchase the listed officer items within six months of arrival; other terms of the earlier notification remain unchanged.

Restaurants and halwais with turnover up to Rs. 50 lakh may pay 5% composition tax under specified conditions.
Registered dealers exclusively selling ready-to-eat foods and non-alcoholic beverages with preceding and expected turnover not exceeding fifty lakh rupees may opt for a 5% composition tax subject to conditions: no inter-state dealings, restricted purchases, prohibition on claiming input tax credit, inability to issue tax invoices or collect tax, and retention of purchase and retail invoice records. Opt-in requires Form RH01; opening stock must be declared and taxed via Form RH02. Exceeding the turnover threshold or defaulting on returns triggers liability under the general tax regime and conditions for claiming opening stock credit.

Return Filing Obligation: Form CR-II for specified VAT quarters must be filed by the prescribed deadline.
The Commissioner directs that returns in Form CR-II for the first three quarters of the financial year must be filed by the prescribed deadline; this partially modifies earlier notifications while leaving their remaining provisions unchanged and takes effect immediately.

Return filing requirement: Form GE-II returns for specified quarters must be filed by the prescribed deadline under Delhi VAT.
The Commissioner directs that returns in Form GE-II for the three specified quarters of the 2015-16 financial year must be filed by the prescribed deadline, constituting a partial modification of an earlier notification and taking immediate effect.

Form GE-II filing: returns due and goods description field made non mandatory; work contract procurements excluded.
Directs filing of Form GE-II returns for the first three quarters by 15 March, 2016; makes sub field 5 of field 4 (description of goods purchased) non mandatory; and clarifies that purchases via work contract activities are excluded from Form GE-II where government entities must issue tax deduction at source certificates and file the prescribed return for such deductions. The notification is effective immediately.

Delhi VAT dealers must file returns with digital signatures when gross turnover exceeds fifty lakh rupees.
Dealers whose gross turnover exceeded fifty lakh rupees must file returns in Form DVAT 16 or DVAT 17 with digital signatures from the tax period 15 January 2016 onward; new registrants must file with digital signatures in periods following the year their turnover first exceeds fifty lakh. Where Delhi VAT returns require digital signatures, Central Sales Tax Form 1 must also be so filed; optional voluntary digital filing is permitted; filers using digital signatures need not submit Form DVAT 56 and must continue digital filing even if turnover later falls below the threshold.

Filing deadline extension for Form CR-II mandates submission for the first three quarterly periods by the March deadline.
The Commissioner directs that returns in Form CR-II for the first three quarterly periods of the financial year (April-June; July-September; October-December) must be filed by 15 March 2016, modifying an earlier notification while leaving its other provisions unchanged; the direction takes immediate effect.

Filing deadline extension for Form DP-1 requires all dealers to submit the form online by the revised deadline.
The Commissioner has partially modified a prior notification to require all dealers to submit Form DP-1 online by the revised deadline, issued under the statutory powers conferred by the Delhi Value Added Tax Act, with the remaining provisions of the earlier notification to remain unchanged.

Extension of filing deadline: Form GE-II quarterly returns now required to be filed by the revised deadline.
Returns in Form GE-II for the first three quarters of 2015-16 are required to be filed by 7 March 2016; this direction modifies earlier notifications and is issued under the statutory power of the Commissioner of Value Added Tax, taking immediate effect.

Return Revision Deadline: GE-II returns may be filed and revised until the end of the following financial year.
Returns in Form GE-II for the specified first three quarters are required to be filed by the prescribed extended date, and any such return may be revised if discrepancies are found up to the end of the financial year following the financial year of the quarterly period. The Government entity must indicate whether the return filed is original or revised, and the direction takes immediate effect.

Courier firms must file quarterly online returns for deliveries over Rs10000 and enroll via Form CR I.
Courier firms operating in Delhi must enroll online via Form CR I to obtain a CRID and password, update Form CR I within 30 days of changes, and file quarterly Form CR II returns by the 28th day following each quarter for deliveries with delivery dates within the quarter where the value of goods exceeds Rupees Ten Thousands. Form CR II requires consignment, consignor and consignee particulars, invoice details, goods description, quantity and value. Returns are uploaded via the Department portal, may be revised up to the end of the subsequent quarter, and must be verified by the authorised person named in Form CR I; non compliance is actionable under the VAT Act.

Digital signatures requirement lets the tax commissioner mandate e-filed VAT returns without separate DVAT-56 verification.
The amendment empowers the Commissioner to require specified dealers or classes of dealers to furnish Delhi VAT returns with digital signatures under the Information Technology Act, 2000, and stipulates that such dealers will not be required to submit the Return Verification Form (Form DVAT-56) for acknowledgement of the return.

Online submission requirement for Form DP-1 by all registered dealers, with a mandatory statutory deadline for compliance.
Notification mandates online submission of Form DP-1 by all dealers under the Delhi VAT framework, specifying that the Commissioner has directed electronic filing by the prescribed deadline and that the remainder of the prior notification remains in force.

Fuel levy rates revised, substituting Fourth Schedule entries to impose updated per-rupee petrol and diesel levies.
Amendment substitutes the entries in the Fourth Schedule to revise the levy applicable to Petrol (Motor Spirit) and Diesel (specified diesel oils), replacing the existing rows for serial numbers 12 and 13 with new entries specifying a per-rupee levy; the notification is issued under powers conferred by section 103 and takes effect the day after issuance.

Government entities must file quarterly online purchase returns in Form GE-II, verify supplier TINs, and obtain VAT deposit certificates.
Government entities in the National Capital Territory of Delhi must enroll via Form GE-I to obtain a GEID and file quarterly online returns of purchases for consumption in Form GE-II, listing all invoices dated in the quarter regardless of payment, verifying supplier TINs, and obtaining seller certificates of VAT deposit; Form GE-I details must be updated within 30 days and non-compliance is a violation under the Act.

Mandatory carriage of prescribed transit document for goods entering the territory, to be produced to inspecting officers on demand.
Prescribes the Delhi Sugam-2 (DS-2) form as a mandatory document to be carried by the owner, driver or person in-charge of goods vehicles bringing goods into the territory, to be produced as hard copy or electronic form before officers at check-posts, barriers, or other empowered officers; requirement operates by virtue of statutory rulemaking and comes into immediate effect.

Sale-to-purchase ratio restrictions limit auto-download of central statutory forms; eligibility depends on cumulative quarters and additional checks.
Eligibility for auto-downloading Central Statutory forms is conditioned on the sale-to-purchase ratio, excluding capital goods, with auto-download denied where the ratio falls below 45% and re-assessed cumulatively over subsequent quarters; access is further subject to items being allowed on the Registration Certificate, the dealer not being cancelled, and absence of adverse material on record.