VAT on petroleum products updated: separate specified VAT rates for petrol and diesel established, effective mid-July.
Amendment to the Fourth Schedule of the Delhi Value Added Tax Act, 2004 substitutes the entry for certain petroleum products-listing Naphtha, Aviation Turbine Fuel, Lubricants, Furnace Oil and mixtures-and prescribes a specified per-rupee VAT rate for them. It also inserts separate Fourth Schedule entries for Petrol (Motor Spirit) and Diesel (including High Speed Diesel, Super Light Diesel Oil and Light Diesel Oil) with distinct per-rupee VAT rates, effective from 16th July 2015.

Sixth Schedule amendment removes a listed entry under the Delhi VAT Act, altering applicability of that Schedule entry.
Omission of the entry at S. No. 10 from the Sixth Schedule to the Delhi Value Added Tax Act, 2004 effected by notification issued under section 103, removing that single Schedule entry and altering the Schedule's application.

Entertainment tax rate set for admissions to film exhibitions in the National Capital Territory, taking effect from the notified date.
The Government, under sub-section (1) of section 6 of the Delhi Entertainments and Betting Tax Act, 1996, notifies that the rate of entertainment tax on payment for admission to all cinematographic exhibition of films in the National Capital Territory of Delhi shall be forty percent, superseding the prior 2008 notification and coming into force from the notified effective date in July 2015.

Entertainment and Betting Tax amendment raises the numeric threshold for notification applicability and alters prior notifications.
Exercise of powers under sub-section (1) of section 7 of the Delhi Entertainments and Betting Tax Act, 1996 amends prior notifications: the 31 December 1999 notification substitutes the figure "20" with "40", and the 1 February notification is indicated to be substituted though the specific substitution is not specified; the amendments take effect from 20th July, 2015.

Entertainment tax amendment increases prescribed thresholds in rules, changing specified figures and coming into force soon.
Amendment substitutes the figure 20 for 15 in rule 40 and substitutes the figure 20 for 10 in rule 47 of the Delhi Entertainments and Betting Tax Rules, 1997; the instrument is titled the Delhi Entertainments and Betting Tax (Amendment) Rules, 2015 and comes into force from 20th July 2015 under the rule-making power of section 45 of the Delhi Entertainments and Betting Tax Act, 1996.

Commencement of Delhi VAT Amendment: Second Amendment Act appointed to commence on a specified date by notification.
The Lieutenant Governor, under the authority of sub-section (3) of section 1 of the Delhi Value Added Tax (Second Amendment) Act, 2015, by notification in the Finance (Revenue-I) Department, appoints the 15th July, 2015 as the date on which that Act shall come into force.

Appointment of Joint Commissioner to assist the Commissioner in administration of the Delhi Value Added Tax Act.
Appointment of a Joint Commissioner of the Value Added Tax Department to assist the Commissioner in administering the Value Added Tax framework, effected by formal Gazette notification identifying the officer and date of physical joining and constituting an executive administrative assignment within the VAT department.

Tax rate caps and credit-note treatment revised, limiting input tax credit adjustments and updating specified commodity rates.
Amendments revise the tax-rate clause to require Fourth Schedule goods to bear rates higher than the concessional rate but not exceeding thirty paise in the rupee, replace the Fourth Schedule with a new list of specified commodities taxed at twenty paise in the rupee, and clarify treatment of post-sale credit notes: such credit notes for discounts or incentives are independent of tax and do not require output tax or input tax credit adjustments, with corresponding changes to sections governing credit/debit notes, returns of goods, timelines, registration penalties, and invoice compliance.

Minimum invoice value requirement imposed on Embassy purchases, altering VAT treatment and compliance conditions for listed missions.
A condition prescribing a minimum invoice value per purchase for the Embassy of Portugal has been added to its entry in the Sixth Schedule under the Delhi Value Added Tax Act, 2004; this insertion operates as a precondition affecting VAT treatment while the remainder of the original notification remains unchanged and the amendment is given effect from the stated commencement date.

Extension of online filing deadline for Form DP-1 requires all dealers to submit the form online by revised date.
The Commissioner of Value Added Tax notifies an extension of the online filing deadline for Form DP-1, mandating that all dealers submit the form through the Department's online portal by 31/08/2015; this partial modification leaves other terms of the earlier notification unchanged and directs departmental units to publicise and implement the change.

E commerce platforms must enrol and file quarterly VAT returns (Forms EC II/EC III) with digital signature or face penalties.
E commerce platforms must enrol online using Form EC I to obtain a unique ID and password, and file quarterly returns (Forms EC II and EC III) by the 10th day following each quarter, uploading them to the department portal with a digital signature; returns must report net sale turnover (net of returns) and may be revised by the end of the next quarter for post quarter returns, while non compliance or suppression of dealer information is treated as violation and such turnover can be deemed as sales by the e commerce entity.

Country Liquor duty amended to a fixed percentage of wholesale price under Delhi Excise rules, altering excise levy.
The Delhi Excise Rules are amended by substituting sub rule (2) of rule 152 to prescribe the duty on country liquor as a percentage of the wholesale price, creating the current regulatory basis for excise calculation on country liquor.

Appointment of Deputy Commissioner for Excise, Luxury, Entertainment and Betting Tax to assist statutory tax administration.
A PCS officer is appointed as Deputy Commissioner (Excise) under the Delhi Excise Act to perform functions conferred by that Act, and simultaneously appointed as Deputy Commissioner (Luxury Tax) and Deputy Commissioner (Entertainment and Betting Tax) under the respective Delhi Tax on Luxuries Act and Delhi Entertainment and Betting Tax Act to assist the Commissioner in discharging statutory functions; each appointment is effective from assumption of charge and remains until the officer holds the post.

Appointment of Assistant Value Added Tax Officers to assist the Commissioner in administration of the VAT framework under statutory powers.
Notification exercises statutory delegation to appoint two named officers as Assistant Value Added Tax Officers to assist the Commissioner in administration of the Delhi Value Added Tax framework; appointments are effective from date of assumption of charge and issued in the name of the Lt. Governor by the Finance (Revenue-1) Department.

Designation of Appropriate Government Treasury enables e-payment collection of VAT and CST from registered dealers and taxpayers.
State Bank of Patiala is notified as an Appropriate Government Treasury for collection of tax, interest, penalty or any other amount due under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 from registered dealers, casual traders, contractees (TAN holders) and any other person in e-payment mode only, subject to RBI regulations and conditions in the earlier notification, with immediate effect.

Minimum invoice value requirement for Embassy of Finland under Delhi VAT applies from January first, two thousand fifteen.
Minimum invoice value condition inserted against Sl.No.A-44, Embassy of Finland in Part A - List of Embassies under Delhi VAT requiring invoices of Rs. 13,500 and above, effective 01/01/2015; the remainder of the earlier notification remains unchanged.

Appointment of Assistant Commissioner cum VATO: statutory appointments made to assist VAT administration effective on assumption of charge.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and applicable rules, appointed four officers as Assistant Commissioner cum VATO to assist the Commissioner of Value Added Tax, effective from each officer's date of physical assumption of charge: Sh. S. Sunil, Sh. Ajit Singh Dhankar, Sh. Biju Raj E, and Sh. Raghuvinder Singh Ruhil.

Appointment of Assistant Value Added Tax Officers appointed to assist the Commissioner effective from assumption of charge.
In exercise of powers under the Delhi Value Added Tax Act and Rules, the Lt. Governor appoints three officers-Sh. Anil Kumar, Sh. Nand Kishore and Smt. Praveen-as Assistant Value Added Tax Officers to assist the Commissioner in administration, effective from their dates of assumption of charge as recorded on joining.

Online submission requirement: Form DP-1 must be filed by all dealers by the prescribed deadline to ensure VAT compliance.
All registered dealers must submit Form DP-1 online no later than 30/06/2015; this mandatory electronic filing requirement fixes the compliance deadline for all dealers while the remaining provisions of the earlier notification continue to apply. The instruction is issued under powers conferred by section 70 (read with its sub-sections) and section 59(2) of the Value Added Tax Act, 2004, and calls for departmental dissemination and website publication to ensure implementation.

Commencement of Delhi VAT Amendment: Government appoints effective date and directs publication and circulation of notification.
The Lieutenant Governor, exercising the power conferred by section 1(3) of the Delhi Value Added Tax (First Amendment) Act, 2015, appoints 31st March 2015 as the date the Amendment Act shall come into force and directs publication in the Delhi Gazette and circulation of the notification to specified secretariat and departmental officers and the departmental website for implementation and recordation.