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    <title>Amends Delhi value Added Tax Rules, 2005</title>
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    <description>The rules amend refund and reporting procedures: Sixth Schedule organisations may quarterly apply for refunds of tax borne by them or qualified persons on purchases made from registered dealers against tax invoices exceeding five thousand rupees, for uses specified in the Sixth Schedule, subject to Commissioner notified conditions; applications are made in Form DVAT 23 within twenty eight days of quarter end and the organisation is deemed agent for attached qualified persons. Dealers effecting inter state sales, exports or branch transfers must file a reconciliation return in Form DVAT 51 within three months after each quarter, with prescribed detailed reporting and verification.</description>
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