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    <title>Delhi Value Added Tax (Second Amendment) Rules 2014</title>
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    <description>The rules prescribe that every memorandum of appeal be accompanied by the Annexure 1 fee and replace Annexure 1 with a detailed fee schedule covering registration, duplicates, inspections, copies, appeals, specific determinations, practitioner enrolment, and vakalatnama. Forms DVAT 16, DVAT 17 and DVAT 48 are amended to add TAN questions, new blocks (R11/R9) to record tax deficiencies admitted during proceedings and deposits made, and a new Annexure 2A(1) requiring quarter wise reporting of purchases received late for input tax reconciliation, with instructions on deposit reporting and conditional invoice upload relief.</description>
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