Compulsory registration under GST limited: exempt suppliers remain outside registration unless receiving reverse-charge taxable supplies, mandate applies.
Entities exclusively making wholly exempt supplies are not required to register despite turnover-based thresholds because the exemption operates independently; the statutory list of categories triggering compulsory registration overrides the turnover rule but does not, by its wording, revoke the separate exemption for exclusively exempt suppliers, though an administrative ruling required registration on receipt of reverse-charge taxable supplies. (AI Summary)

Voluntary service tax compliance scheme permits declarations with staged payment obligations and limited reopening for false declarations.
The Finance Act, 2013 introduced a Service Tax Voluntary Compliance amnesty for stop filers, non filers, non registrants and under declaring service providers for Oct 2007-Dec 2012; registration is mandatory to declare, declarations follow prescribed forms and departmental acknowledgements, declared tax must be paid without using Cenvat credit under staged deadlines, payments are non refundable, and declarations are final except where a substantially false declaration justifies reopening within one year. (AI Summary)

Mandatory online submission of C/F form details forces dealers to deposit unpaid tax or face priority assessment and penalties.
The DVAT circular mandates online submission of C/F Form details, missing forms and tax paid in lieu for prior periods and states that in absence of online information it will be presumed no C Forms were submitted; default assessments will be framed for missing and unverified declarations where due tax and interest have not been deposited, creating an obligation for dealers to obtain forms or deposit differential tax with interest to avoid priority assessment and penalty. (AI Summary)

DVAT return filing extension eases compliance by staggering online and hard-copy quarterly submission deadlines for dealers.
Delhi VAT now requires monthly or quarterly returns from 01-04-2012. For the quarter ending June 2012 the original due date was 28 July 2012, but a circular dated 29-06-2012 extended filing deadlines, providing staggered online and hard-copy submission dates based on TIN terminal digits to ease compliance burdens on tax professionals. (AI Summary)

Proportionate input credit disallowance on sales against C Forms reduces recoverable VAT and raises compliance and litigation risks.
Amendments disallow full input tax credit where goods purchased under Delhi VAT are sold outside Delhi against C Forms; input credit must be reduced by the percentage prescribed in Rule 7, creating allocation uncertainty between purchases and outward supplies and prompting requests for departmental clarification on effective date, recordkeeping, and reporting. (AI Summary)