Authorized banks for VAT payments require timely remittance, interest on delayed transfers, and mandated online/offline challan process.
Specified banks are notified as government treasuries for receipt of VAT dues; they must remit funds to the Reserve Bank within prescribed timelines, levy interest on delayed remittance at bank rate plus two percent with specified computation, generate MIS reports and upload daily data, comply with IT Act security provisions, and follow the Department's online and offline challan-based payment procedures, including a unique ID challan for physical cash or cheque payments.

Delhi VAT returns amended: Commissioner must issue Form DVAT-56 receipt; new Form 1 return substituted.
The amendment substitutes Rule 3(2) of the Central Sales Tax (Delhi) Rules, 2005 to require the Commissioner or an authorised person to issue a receipt in Form DVAT-56 acknowledging receipt of a dealer's return when accompanied by Part-'C' of the receipted treasury challan, and replaces the appended Form 1 with a new quarterly Return of Sales Tax setting out identification, turnover breakdown, specified deductions, tax computation, deposit proof requirements, and verification and filing instructions.

Extension of stock statement filing deadline: online Form Stock-1 due later for two dealer classes under DVAT rules.
The Commissioner of Value Added Tax authorises an extension for online filing of Form Stock-1 for stock as of 31 March 2013, partially modifying an earlier notification. Two staggered deadlines are prescribed by dealer class: dealers with Gross Turnover up to one crore have an extended due date in early August 2013; dealers with Gross Turnover above one crore have an extended due date in early October 2013. The notification also directs departmental circulation, publicity, and website upload for implementation.

Online filing of registration forms requires DVAT 04 plus specified supplementary forms and supporting documents submitted via the department website.
The notification requires online submission of the registration application in Form DVAT 04 under section 19 together with Forms WC 01, DVAT 01, DM 01, BU 01 (where applicable under section 16) and Form 'A' under the Central Sales Tax (Registration & Turnover) Rules, 1957 via the departmental website; the earlier notification's other contents remain unchanged. Form DVAT 04 contains Parts A-D with mandatory checklists, verification and authorised signatory requirements, provisions for additional places of business, and a security calculation with specified rebates for supporting proofs.

Submission of online DP 1 information required from dealers under Delhi VAT, with staggered compliance deadlines for turnover classes.
Direction requiring submission of information online in Form DP 1 by dealers under the Delhi VAT Act, with staggered last dates for filing based on 2012-13 turnover bands (highest, medium, lower); the notification modifies an earlier direction, takes immediate effect, and includes administrative instructions for publication, publicity and departmental implementation.

VAT exemption restrictions for Luxembourg purchases; higher invoice thresholds and no refunds on food or drink.
Amendment to the Sixth Schedule restricts VAT exemption/refund for the Grand Duchy of Luxembourg: official purchases qualify only when made against a single tax invoice meeting a prescribed minimum invoice limit; personal purchases by diplomats require a higher minimum invoice limit; and exemption/refund of VAT is not available for food items, drinks and meals.

Online registration requirement: dealers must file Form DVAT-04 electronically and submit hard copy within three working days.
Dealers applying for registration under section 19 must submit Form DVAT-04 online and furnish a hard copy with supporting documents to the concerned ward within three working days of electronic filing. Concurrently, no security is required to be furnished by dealers for registration until further orders. These procedural and exemption measures take effect from 1 July 2013.

Good Dealer Scheme eligibility sets selection criteria and benefits for registered dealers under VAT program
The Good Dealer Scheme sets eligibility-no return defaults or adverse enforcement findings in the prior three years, specified tax growth thresholds, and no outstanding demands unless legally contested-and establishes annual selection procedures administered by ward and zonal officers.

Tax classification of sunglasses: treated as unspecified goods and taxable under the general VAT provision, applied retrospectively.
Sunglasses are distinguished from spectacles and are not covered by entry no. 115 of Schedule III of the DVAT Act; consequently sunglasses are treated as unspecified goods taxable under the general provision of the Act, and this clarification is declared to have retrospective effect from the commencement of the DVAT Act and Rules.

Return filing requirement for banks engaged in precious metals and repossessed vehicles mandates quarterly submission in prescribed Form Bank-1.
Scheduled Banks with branches in Delhi dealing in silver, gold or repossessed vehicles must file quarterly returns in the prescribed Form Bank-1 within twenty eight days of quarter end, beginning with the quarter ending 30th June, 2013; consolidated 2012-13 transaction data must be submitted in Form Bank-1 by 15th June, 2013. The notification is issued under section 27 of the Delhi Value Added Tax Act, 2004 and is effective immediately. Form Bank-1 requires transaction details, tax collected, computation of tax/interest/penalty, payment particulars and a verification declaration.

Dealer profile update required: registered dealers must submit updated registration details through the department's online form using login.
All dealers registered under the DVAT Act as of 31-03-2013 must furnish an updated dealer profile online by 30.06.2013 using their login ID and password by completing Form DP-1. The form requires detailed registration and business particulars including TIN, business constitution, PAN/IEC, turnover and interstate dealings, bank accounts, places of business, commodities traded, managerial and authorised signatory details, and a verification by an authorised signatory. The notification is effective immediately and issued under statutory powers to maintain updated departmental records.

Mandatory pre-entry Form T-2 submission required for incoming stock transfers; goods cannot be sold until vehicle details are updated.
Dealers must submit invoice and goods receipt details online using Form T-2 before goods enter Delhi; if vehicle number is unavailable, file Form T-2 and update the vehicle number within 24 hours, and do not dispose of goods until the update is completed. Transporters must carry a hard copy of Form T-2; DVAT-32 may be used for certain NCR consignments, and engine number may substitute for vehicle number for new unregistered vehicles. Liability to file arises on meeting the turnover threshold and continues thereafter.

VAT exemption for diplomatic purchases: amendment adds Tajikistan's embassy and diplomats to scheduled VAT relief provisions.
The Commissioner, exercising powers under sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004, inserted a new Sixth Schedule entry (96 C) providing VAT exemption/refund for the Republic of Tajikistan in New Delhi in respect of official Embassy purchases and personal purchases of its diplomats, following a reciprocity request from the Ministry of External Affairs and circulated for administrative publication and implementation.

Tax on goods involved in works contracts applies uniformly regardless of schedule, with declared goods taxed at a preferential rate.
Goods forming part of composite horticulture works contracts are treated as goods involved in execution of a works contract and their value is taxable under section 4(1)(d) of the DVAT Act rather than by the Schedules; declared goods transferred in the same form attract the statutory preferential rate. Taxable turnover for such works contracts excludes labour and service charges and is determined at the time of transfer of property in goods under the DVAT Rules.

Security exemption for online VAT registration: online applicants exempted from security; manual applicants must provide prescribed security.
No security is required from dealers who apply for registration online up to the 30th of June, 2013, while dealers applying manually must furnish the prescribed security in the usual manner; this direction by the Commissioner under section 19(1) of the Value Added Tax Act takes immediate effect.

VAT exemption for embassy and diplomats' purchases enables refund relief under reciprocity and administrative order.
Amendment inserts the Republic of Congo into the Sixth Schedule of the Delhi Value Added Tax Act to allow exemption/refund of VAT for official purchases of its Embassy in New Delhi and personal purchases of its diplomats, implemented by an administrative notification by the Commissioner on the basis of reciprocity from the national Ministry of External Affairs, with a later notification replacing the original sub-entry numbering.

Form T-2 submission requires online invoice and goods receipt details before goods enter Delhi; update vehicle number within 24 hours.
Dealers receiving goods from outside Delhi must submit invoice and Goods Receipt Note details online in the revised Form T-2 before the goods physically enter Delhi; phased implementation applies with larger dealers effective 01.04.2013. If vehicle number is unavailable, Form T-2 may be filed without it but the vehicle number must be updated online within 24 hours of receipt; goods lacking complete online Form T-2 information must not be disposed, sold or dispatched until the vehicle number is updated.

Delhi Value Added Tax amendment mandates quarterly tax periods, audit/reporting for high turnover dealers, and revised TDS/form requirements.
The amendments require declarations under section 95(3) and (3A) to be furnished in Form DVAT 52 within the time specified in section 95; set the tax period for all dealers as quarterly (subject to sub rule(2)); require dealers with annual gross turnover above one crore rupees to obtain an accountant's audit and submit a Commissioner notified report (with possible simplified report or exemption by order); mandate separate Delhi books and specific records for credit/debit notes (DVAT 30A/DVAT 31A); and prescribe TDS certificate Form DVAT 43 in quadruplicate with specified deposit and furnishing timelines and attachment of challan Form DVAT 20 to the TDS return.

Commencement of Amendment Act: Delhi Value Added Tax amendments come into force except specified sections.
The Lieutenant Governor, exercising the commencement provision, designates 1 April 2013 as the date on which the Delhi Value Added Tax (Amendment) Act, 2013 shall come into force, except for sections 12 and 13; the notification is issued for publication in the Delhi Gazette and circulated to specified government officials and departments.

VAT schedule amendments reclassify and add specified goods, including energy efficient lighting and certain food and stationery items.
Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise the First Schedule by substituting entries for various stationery items, common salt, footwear subject to an MRP marking requirement, kites and related implements, and by adding items such as refuse derived fuel, malba tiles and kerbstones, chillly spray for self defence, organic colours, and specified flours. The Third Schedule omits and alters specified entries, inserts Desi Ghee, and substitutes an entry to list energy efficient lighting products including BIS certified or BEE star rated compact fluorescent lamps, electronic chokes, and LED lights. The notification commences on a stated date to give the amendments effect.