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    <title>THE DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2013</title>
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    <description>The Amendment revises definitions and valuation for imported goods, mandates payment of a dealer&#039;s net tax within twenty-one days after each calendar month independent of return filing, restructures phased allowance of input tax credit with initial and subsequent year instalments, restricts composition scheme dealers from opting for standard taxation where composition is notified, and adjusts administrative provisions including audit expense responsibility, publicisation of cancelled registrations, expanded serving officers, modified time limits, altered TDS treatment for unregistered sub-contractors, and penalty reduction on voluntary disclosure plus prompt payment.</description>
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    <pubDate>Thu, 28 Mar 2013 00:00:00 +0530</pubDate>
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      <pubDate>Thu, 28 Mar 2013 00:00:00 +0530</pubDate>
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