Appointment under Delhi Value Added Tax Act: Assistant Commissioner cum VATO appointed to assist Commissioner in administration.
The Lt. Governor, exercising powers under the Delhi Value Added Tax Act and relevant Rules, appointed Pankaj Singh as Assistant Commissioner cum VATO to assist the Commissioner of Value Added Tax in the administration of the Act; the appointment is effective from the date of assumption of charge and is notified by the Finance (Revenue I) Department on 28 December 2016, with recorded physical joining on 15 November 2016.

Appointment of VAT Inspectors appoints Gr II (DASS) officers to assist Commissioner under Delhi VAT Act.
The Lt. Governor, invoking the power under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act read with rule 47 of the Delhi VAT Rules, appoints the listed Gr. II (DASS) officers as Value Added Tax Inspectors to assist the Commissioner, effective from the date of assumption of charge.

Appointment of Assistant VAT officers to assist the Commissioner in administering the Delhi VAT regime and duties.
The Lt. Governor, exercising statutory appointment authority under the Delhi Value Added Tax enactment and applicable rules, appoints the listed officers as Assistant Value Added Tax Officers (AVATOs) to assist the Commissioner in administering the Act. Each appointee is identified by name with a corresponding date of physical joining or assumption of charge; appointments take effect from those dates and function as administrative delegations of VAT responsibilities. The notification is issued by the Finance (Revenue-I) Department and authenticated in the name of the Lt. Governor by the Deputy Secretary (Finance).

Appointment of Assistant Commissioner-cum-VATO to assist VAT administration under Delhi VAT Act effective on joining.
Pursuant to clause (a) of sub-section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi VAT Rules, the Lt. Governor appoints the named officers as Assistant Commissioner-cum-VATO, effective from their dates of physical joining, to assist the Commissioner of Value Added Tax in administering the Act; the notification is issued in the name of the Lt. Governor and promulgated by the Deputy Secretary (Finance).

Filing of VAT returns: mandatory digital signature requirement for Forms DVAT 16 and 17 withdrawn with immediate effect.
The Commissioner withdraws prior notifications that mandated filing returns in Form DVAT 16 or Form DVAT 17 with digital signatures, with immediate effect, rescinding the March and July 2016 notifications issued under the Delhi VAT rule-making authority. Form DVAT 17 is the Composition Tax Return form requiring dealer identification, tax period and TIN, sales and composition rate, detailed tax computation including interest, penalty, tax paid and TDS, payment particulars with challan/bank details, and a verification attestation by the authorised signatory.

Effective date of DVAT Amendment Act appointed, bringing the Amendment into force from 26 July 2016.
Appointment of 26 July 2016 as the effective date for the Delhi Value Added Tax (Amendment) Act, 2016 is made under the statutory commencement power in subsection (3) of section 1, by notification of the Lieutenant Governor, bringing the Amendment Act into force on that date.

Advance tax on imports: importers may be required to pay advance VAT credited against final liability; exemptions possible.
Government may require importers to pay advance tax on specified goods at notified rates (credited against final VAT liability), with powers to exempt or reduce rates and for the Commissioner to grant case-specific relief; imported goods are presumed for sale or manufacture for sale and not to be sold below their import purchase price unless proved otherwise.

Digital signature filing requirement for high-turnover dealers applies to specified tax periods, with continued obligation and procedural clarifications.
Dealers whose turnover exceeds the prescribed threshold must file returns in Form DVAT 16 or 17 with digital signatures under the Information Technology Act, 2000 for the tax period beginning 1 April 2016 and subsequent periods; newly registered dealers must do so for tax periods following the year their turnover exceeds the threshold. Form I must also be digitally signed where applicable. Filing electronically is optional for others, digital filers are exempt from submitting Form DVAT 56, and once digital filing is commenced it must continue even if turnover later falls below the threshold.

Appointment of Assistant Value Added Tax Officers to assist the Commissioner under Delhi VAT Act provisions for administration.
Appointment of a cohort of officers as Assistant Value Added Tax Officers to assist the Commissioner of Value Added Tax under the Delhi Value Added Tax Act and the relevant rule, effective from each appointee's date of assumption of charge; the notification lists named officers with joining dates and formalizes their role in VAT administration.

Appointment of Assistant Commissioners-cum-VAT Officers under Delhi VAT Act to assist the Commissioner in administration and enforcement.
Appointment of officers as Assistant Commissioner-cum-VATO under the Delhi Value Added Tax Act, made pursuant to clause (a) of sub section (2) of section 66 read with rule 47 of the Delhi VAT Rules, to assist the Commissioner in administering the Act. The notification lists specified officers and records that each appointment is effective from the date of assumption of charge, issued by the Finance (Revenue I) Department in the name of the Lt. Governor.

Appointment of VAT enforcement officers: Special Vigilance Commissioner and Additional Commissioner appointed to assist VAT administration.
Appointment of officers to assist the Commissioner of Value Added Tax under the statutory appointment power read with the relevant rule; appointments to the posts of Special Vigilance Commissioner, Value Added Tax and Additional Commissioner, Value Added Tax take effect from the date of assumption of charge and are formalised by an administrative notification issued by the Finance (Revenue) Department.

Pre-movement declaration requirement withdrawn: mandatory DS1 online filing for goods moved out of Delhi will not be implemented.
An online pre movement declaration, Delhi Sugam 1 (DS 1), had been notified under the Delhi Value Added Tax Act to require registered dealers to furnish details before goods moved out of Delhi; following stakeholder feedback the Commissioner has withdrawn that notification and the DS 1 filing obligation will not be implemented.

Movement of goods from Delhi now requires filing Delhi Sugam 1 (DS1) online with transaction and transport details before dispatch.
All registered dealers must file the online Delhi Sugam 1 (DS1) before moving any goods from Delhi outside the territory, replacing Form T 1 and expanding reporting to all commodities; DS1 is to be submitted via dealer login with details of seller, purchaser, invoice, commodity (including VAT rate and form classification), transport mode and transporter particulars, and likely movement date, pursuant to a directive issued under section 70 and effective 1 June 2016.

Extension of filing deadline for CR II returns requires submission for all 2015-16 quarters by mid June under DVAT.
Extension of the statutory filing deadline for returns in Form CR-II under the Delhi Value Added Tax regime is directed: exercising powers under section 27 of the Delhi Value Added Tax Act, 2004, the Commissioner has partially modified an earlier notification and prescribed that CR-II returns for all four quarters of the financial year 2015-16 must be filed by 16 June 2016; the notification takes immediate effect.

VAT schedule amendments revise taxable classifications and add specific goods while altering the tobacco levy and exemptions.
Amendments to the Schedules of the Delhi Value Added Tax Act, 2004 revise taxable classifications in the Third Schedule by substituting and inserting entries for metals, narrowing electronic equipment to data processing machines, adding footwear, readymade garments excluding khadi, school bags, sweets and namkeens, E rickshaws and battery/hybrid vehicles, and marble; and amend the Fourth Schedule by substituting the tobacco products row with a specified levy and omitting another entry. The notification is effective the day after issuance.

Invoice disclosure exemption for low-value purchases; outstanding GE-II quarterly returns must be filed by the prescribed deadline.
The Commissioner directs that purchase details in Form GE-II need not be furnished for invoices with total not exceeding Rs. 1000, with immediate effect. Outstanding Form GE-II returns for the four quarters of the financial year 2015-2016 that remain unfiled are required to be submitted by a specified deadline, and a nil-return in Form GE-II must be filed where no purchases occurred in a quarter.

Tax on diesel amended to a specified ad valorem rate under Delhi VAT Fourth Schedule, effective immediately.
The Fourth Schedule entry for diesel (High Speed Diesel; Super Light Diesel Oil; Light Diesel Oil) in the Delhi Value Added Tax framework is replaced to prescribe a specified ad valorem charge on diesel, and the notification provides that this amendment takes effect from the day immediately following its issuance.

Appointment of VAT officers to assist the Commissioner under the Delhi Value Added Tax Act upon assumption of charge.
Under statutory powers in the Delhi Value Added Tax Act and Rules, the Lt. Governor appointed specified officers as Special Commissioner and Joint Commissioner to assist the Commissioner of Value Added Tax in administration; the notification names the appointees, records their dates of physical joining, and provides that the appointments take effect from the date of assumption of charge as issued by the Finance Department.

Digital signature requirement for VAT returns applies from the designated tax period and takes immediate effect.
The requirement to furnish VAT returns with digital signatures under the Information Technology Act, 2000 shall apply from the tax period commencing 1st April, 2016 and subsequent tax periods, issued under the fourth proviso to sub rule (3) of rule 28 of the Delhi Value Added Tax Rules, 2005, with immediate effect; all other provisions of the prior notification remain unchanged.

Filing deadline for Form CR-II set under Delhi VAT directive; taxpayers must comply with the prescribed May filing schedule.
Directive issued under section 27 of the Delhi Value Added Tax Act, 2004 requires filing of returns in Form CR-II for the 2015-16 financial year by 16th May 2016, as a partial modification of the notification dated 15 March 2016; all other provisions of that notification remain unchanged and the directive takes immediate effect.