Carry forward or refund of VAT credit permitted; refund claims processed as per statutory refund procedure.
Where input credit remains after application under the utilisation rule, the dealer may carry forward the remaining credit to the next calendar month or claim a refund at the end of a tax period; the Commissioner shall process refund claims under the Act's refund provisions, refunds are claimable only at the end of a tax period, and inadvertent excess payments shall be treated as credit in the relevant month or tax period.

Appointment under Delhi VAT Act: Shri Kishan designated Value Added Tax Inspector to assist Commissioner effective upon assumption of charge.
Pursuant to statutory authority under the Delhi Value Added Tax Act and applicable rules, the Lt. Governor appoints an officer to assist the Commissioner of Value Added Tax; Shri Kishan is appointed as Value Added Tax Inspector effective from the date of assumption of charge, with physical joining recorded on 14/01/2015, notified by the Finance (Revenue-I) Department.

Appointment of Assistant Value Added Tax Officers to strengthen VAT administration under statutory authority.
Appointment of multiple officers to the post of Assistant Value Added Tax Officer to assist the Commissioner in administering the Delhi Value Added Tax Act, effected by notification under clause (a) of sub section (2) of Section 66 read with Rule 47 of the Delhi Value Added Tax Rules, and recording individual appointees and dates of physical joining as the formal record of assignment.

Appointment of Special Commissioner for Trade and Taxes under Delhi VAT law to assist the Commissioner upon assumption of charge.
The Lt. Governor, exercising powers under the Delhi VAT statute and rules, has appointed Sh. Akash Mohapatra as Special Commissioner (Trade and Taxes) to assist the Commissioner of Value Added Tax in the administration of the Act, effective from his assumption of charge by notification of the Finance (Revenue-I) Department.

Appointment of Assistant Commissioner-cum-VATO under Delhi VAT Act to assist the Commissioner; multiple officers appointed effective on assumption of charge.
Appointments of multiple officers as Assistant Commissioner cum VATO to assist the Commissioner in administering the Delhi Value Added Tax Act, made under section 66(2)(a) read with rule 47; each appointment is effective from the officer's date of assumption of charge and the notification lists the named officers with their physical joining dates.

Appointment of Deputy Commissioner for Excise and Taxation to perform and assist in statutory excise and tax functions.
The Lieutenant Governor appoints Sh. D. Verma as Deputy Commissioner for Excise to perform functions under the Delhi Excise Act, and as Deputy Commissioner for Luxury Tax and for Entertainment and Betting Tax to assist the Commissioner in discharging statutory functions under the respective Acts, effective from assumption of charge and continuing while he holds those posts.

Appointment under Delhi VAT Act: officer designated as Value Added Tax Officer cum Assistant Commissioner to assist the Commissioner.
Exercising powers under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act read with rule 47 of the Delhi Value Added Tax Rules, the Lt. Governor appointed an officer to assist the Commissioner of Value Added Tax. The notification names the officer, records the date of physical joining, and confers the designation of Value Added Tax Officer cum Assistant Commissioner, Value Added Tax, issued by the Finance (Revenue I) Department in the name of the Lt. Governor.

Appointment of Value Added Tax Officers under statutory authority: two officers designated to assist VAT administration.
The Lt. Governor, under the statutory powers of the Delhi Value Added Tax legislation and rules, has appointed two officials as Assistant Value Added Tax Officer to assist the Commissioner of Value Added Tax; the notification records the appointees' names and dates of physical joining and is issued by the Finance (Revenue-I) Department to formalise their administrative roles.

Appointment of Chief Controlling Revenue Authority: Principal Secretary (Revenue) designated to exercise territorial revenue control.
The Lieutenant Governor appoints Sh. S. N. Sahai, Principal Secretary (Revenue) cum Divisional Commissioner, as the Chief Controlling Revenue Authority for the National Capital Territory of Delhi under clause (d) of sub section (10) of section 3 of the General Clauses Act, 1897 as adapted by the Adaptation of Laws Order, 1950, tying the tenure to his incumbency of the Principal Secretary (Revenue)/Divisional Commissioner post.

Appointment as Chief Controlling Revenue Authority: Secretary (Revenue) cum-Divisional Commissioner designated to exercise revenue control until further orders.
Sh. Ashwani Kumar, IAS, Secretary (Revenue) cum-Divisional Commissioner, Delhi is appointed as Chief Controlling Revenue Authority for the National Capital Territory of Delhi under powers adapted from the General Clauses Act and related adaptation orders; the appointment takes effect from the date he assumed charge of the Secretary (Revenue)/Divisional Commissioner office and continues until further orders.

Appointment of Special Commissioner for Trade and Taxes to assist VAT administration following statutory delegation.
Appointment of Sh. D. K. Mishra as Special Commissioner (Trade and Taxes) under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act and rule 47 of the Rules, to assist the Commissioner of Value Added Tax in the administration of the Act, effective from the date of assumption of charge; recorded by departmental notification with officer's name, date of joining and post title.

Appointment of Assistant Commissioners cum VATO to serve as independent trainers assisting VAT administration under statutory authority.
Probationary DANICS officers from the 50th batch are appointed as Assistant Commissioners cum VATO under the statutory appointment power, authorised to function as independent Assistant Commissioners cum VATO in Wards/Branches for a specified training programme to assist the Commissioner of Value Added Tax in administering the Delhi Value Added Tax Act; the notification lists the officers and is issued in the name of the Lt. Governor.

VAT exemption for Republic of Latvia embassy added to Delhi Sixth Schedule, enabling tax-free status under amended registration.
The Commissioner amended the Sixth Schedule to the Delhi VAT Act by inserting Sl. No. A-147, Registration No. 07829946498, "Republic of Latvia" into Part A List of Embassies, exercising powers under sub section (2) of Section 103 in response to a Ministry of External Affairs request under reciprocity; the amendment is stated to take effect from 22nd September 2014.