E-payment requirement mandates electronic payment of DVAT liabilities through specified banks with CIN proof accepted and bank confirmation required.
Compulsory electronic payment of tax, interest, penalty and other amounts under the Delhi Value Added Tax Act is mandated for registered dealers and TAN holders through specified banks' e payment portals; Part 'C' of the challan with the unique Challan Identification Number printed on internet payment will serve as proof with returns, and dealers must obtain signed and stamped Part 'D' from the bank, with credits effected after Reserve Bank of India confirmation.

VAT schedule amendment expands exempted agricultural inputs, adding organic manure and bio-inputs and removes a listed item.
Exercising powers under section 103, the Lt. Governor substitutes the First Schedule entry at SI No. 26 to specify organic manure, fertilizers and bio-inputs including bio-fertilizers, micro-nutrients and plant growth promoters, and omits the commodity at SI No. 188 from the Third Schedule; the notification takes immediate effect.

E-payment authorization for VAT: specified banks added; unique Challan Identification Number serves as electronic payment proof.
Three banks - Corporation Bank, Indian Bank and Punjab & Sind Bank - are authorised to provide the e-payment facility for discharge of tax, interest, penalty or other dues under the DVAT Act, 2004; dealers with accounts at these banks and monthly or quarterly tax periods must use electronic payment. Part 'C' of the challan, bearing a unique Challan Identification Number printed at payment, is accepted as proof to be enclosed with returns, and Part 'D' signed and stamped by the bank is to be retained as the bank's acknowledgement; credits are effected after RBI confirmation.

Appointment of VAT Inspectors to assist the Commissioner in administering the Delhi Value Added Tax framework.
Under the enabling powers of the Delhi Value Added Tax Act and rule 47 of the Delhi Value Added Tax Rules, the Lt. Governor has appointed two Grade II (DASS) officials as Value Added Tax Inspectors to assist the Commissioner in administering the Act, effective from the date of assumption of charge, with the notification identifying the appointees by name and designation.

E-payment mandate for registered dealers: electronic payments required for monthly and quarterly tax periods via bank portal.
Notification designates Central Bank of India branches as the appropriate Government Treasury for DVAT dues; banks must remit funds to the DVAT account at the Reserve Bank within three days, levy interest on delayed remittances at bank rate plus two percent, collect tax via online computerized counters with software producing prescribed MIS and electronic data transfers, accept payments at any authorised branch irrespective of dealer accounts, and ensure compliance with RBI and IT Act security provisions.

Electronic filing requirement: monthly VAT return annexures must be submitted electronically by registered non composition dealers.
All registered dealers, other than those under the composition scheme, who file monthly returns must electronically submit Annexure 2A and Annexure 2B along with Form DVAT-16 in the format and manner provided on the department's website; this requirement, issued under the Delhi Value Added Tax Act, applies from the return for the tax period beginning August 2011.

Appointment to assist Commissioner of Value Added Tax: R.L. Malhotra appointed Value Added Tax Inspector effective on assumption of charge.
Pursuant to powers under the Delhi Value Added Tax statute and rules, the notification appoints an individual to assist the Commissioner of Value Added Tax, effective from the date of assumption of charge, naming the appointee and assigning the post of Value Added Tax Inspector by executive order in the name of the Lt. Governor.

Appointment of Value Added Tax Inspectors to assist the Commissioner under the VAT Act, effective on assumption of charge.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and its rules, appoints three named officers as Value Added Tax Inspectors to assist the Commissioner in administration of the Act, with appointments effective from the date of assumption of charge.

Appointment of VAT inspectors to assist the Commissioner under section 66 powers of the Delhi Value Added Tax Act.
Appointment of five Grade II (DASS) officials as Value Added Tax Inspectors to assist the Commissioner of Value Added Tax under the statutory powers conferred by the Delhi Value Added Tax Act and rule 47 of the Delhi VAT Rules, effective from the date of assumption of charge; appointments are made by order in the name of the Lt. Governor and issued through the Finance (Revenue 1) Department.

Commencement of Amendment Act: Delhi VAT amendment appointed to come into force by official notification.
Under the authority of sub section (3) of section 1 of the Delhi Value Added Tax (Second Amendment) Act, 2011, the Lieutenant Governor, by notification of the Finance Department for publication in the Delhi Gazette, appoints the day on which the Act shall come into force, effectuating its commencement by official order.

Diesel price exclusion from taxable sale price limits VAT impact; commissioner may require deposit before objections are heard.
The amendment excludes from the sale price an amount equal to the increase in diesel (HSD) price and related duties from a specified reference level until government notification or price reversal, with carve-outs for subsequent increases and proportional effect on partial price declines, conditioned on benefit being passed to consumers. Procedural changes include textual revisions to Section 4 and Section 9 and a Section 74 proviso permitting the Commissioner, after hearing a dealer, to require a reasonable deposit of disputed amounts before entertaining objections.

Electronic tax payment requirement: DVAT payments must be made through specified banks' e payment portals, with electronic challan proof.
Dealers with monthly or quarterly tax periods must pay DVAT liabilities electronically via authorised banks' e payment portals; the Part C challan with a unique 19 digit CIN serves as proof of payment for return compliance, dealers/TAN holders obtain signed stamped Part D from the bank, deposits are credited after Reserve Bank confirmation, and banks must comply with Information Technology Act security provisions.

VAT exemption for diplomatic purchases: embassy official and diplomats' personal purchases made eligible for refund and exemption.
Amendment to the Sixth Schedule adds the Republics of El Salvador and Costa Rica to Part A, providing exemption/refund of VAT for official embassy purchases in New Delhi and personal purchases of their diplomats; El Salvador effective w.e.f. 25.10.2010, Costa Rica with immediate effect, and a minimum invoice value for refund for Costa Rica is specified as Rs. 1500.

E-payment authorization: UCO Bank added for electronic VAT payments; CIN-bearing challan Part C accepted as proof.
UCO Bank is authorized to provide e-payment for Delhi VAT; dealers with accounts there and on a monthly tax period must use the facility, with internet generated Part C challan bearing a unique Challan Identification Number accepted as proof for returns, Part D to be obtained signed and stamped from the bank, and deposits credited after Reserve Bank confirmation; the bank must comply with Information Technology Act security provisions.

E-payment mandatory for dealers with specified bank accounts; electronic challan CIN serves as proof of DVAT payment.
Two additional banks are authorised to provide e-payment facilities under the Delhi Value Added Tax Act, 2004; dealers with accounts at those banks and on monthly tax periods must use the electronic payment system. The internet-generated challan Part "C" with the unique Challan Identification Number will be accepted as proof of payment to be enclosed with returns, dealers must obtain a signed and stamped Part "D" for records, and deposited amounts will be credited after Reserve Bank of India confirmation. Banks must adhere to Information Technology Act security provisions.

VAT exemption added for South Asia Regional Delegation of IFRC in New Delhi for official purchases, enabling refund relief.
The Commissioner amends the Sixth Schedule, Part B, to insert a new entry granting the South Asia Regional Delegation of the International Federation of Red Cross and Red Crescent Societies in New Delhi entitlement to VAT exemption/refund in respect of its official purchases. The amendment is made under the Commissioner's powers under the Delhi Value Added Tax Act and the notification takes effect immediately.

E-payment authorization expanded: banks added and dealers must use electronic payment under DVAT Act; challan CIN accepted as proof.
Canara Bank and Bank of Baroda are authorized to accept electronic payments for tax, interest, penalty and other dues under the DVAT Act; dealers with accounts in these banks and a monthly tax period must use the e payment facility. The internet payment generates a challan Part C with a unique Challan Identification Number accepted as proof with returns, and dealers must obtain a signed, stamped Part D from the bank. Deposits are credited after Reserve Bank of India confirmation and banks must comply with the Information Technology Act, 2000.

VAT exemption for Republic of Benin: embassy and diplomatic purchases eligible for exemption or refund under Delhi VAT immediately.
The Sixth Schedule of the Delhi Value Added Tax Act is amended to insert the Republic of Benin, granting exemption/refund of VAT for official purchases of its Embassy in New Delhi and for personal purchases of its diplomats, subject to a specified minimum invoice value; the amendment is made by the Commissioner under delegated statutory power and comes into immediate effect.

Tax Schedule Amendments: Revised thresholds for furnishings and suiting alter VAT classification and applicability under the DVAT Act.
Amendments to the First Schedule (serial no. 48) and Third Schedule (serial no. 114) of the Delhi Value Added Tax Act substitute commodity descriptions to specify furnishings excluding handloom furnishings and suiting above the stated sale-price thresholds, and state that these amended entries shall come into force with immediate effect.

Conferment of powers under section 66 appoints Value Added Tax Officers to assist the Commissioner in VAT administration.
In exercise of powers under section 66 read with rule 47, the Lt. Governor appointed named officers to the office of Value Added Tax Officer, with effect from their assumption of charge, to assist the Commissioner of Value Added Tax in administering the Act; the notification records the statutory basis, appointees' names, and commencement condition.