1. Acts
| S No | Name | Type |
| 1 | Delhi Value Added Tax Act, 2004 | Act |
| 2 | central sales tax act,1956 | Act |
2. Rules
| S No | Name | Type |
| 1 | Delhi Value Added Tax Rules , 2005 | Rules |
| 2 | Central Sales Tax (Delhi) Rules, 2005 | Rules |
| 3 | central sales tax (registration& turnover) rules, 1957 | Rules |
3. Notifications
| S No | Date | Number | Type |
| 1 | 17 Jun 14 | No.F.3(2)/Fin(Rev-I)/2014-15/DSVI/605 | Notification DVAT (Second Amendment) Rules, 2014 |
| 2 | 12 Jun 14 | No.F.7(400)/Policy/VAT/2011/PF/93-104 | Bank of India located in the National Capital Territory of Delhi, in addition to 22 Banks already notified, as the ‘Appropriate Government Treasury’ for collection of tax, interest, penalty or any other amount due under the Act or Central Sales Tax Act, 1956 from the dealers registered or liable to be registered under the Act, casual traders, contractees (TAN holders) and any other person in e-payment mode only |
| 3 | 31 Mar 14 | No.F.5(54)/Policy/VAT/2013/PF/1401-1413 | Notification No.F.5(54)/Policy/VAT/2013/PF/ 1123-1135 dated 26/12/2013, the word “entry Nos” appearing in second para and in the heading of table of ‘Part A- List of Embassies’ and ‘Part-B List of International Organisations’ of Entry No.1 of Sixth Schedule, may be read as Sl.No. |
| 4 | 28 Mar 14 | No.F.7(400)/Policy/VAT/2014/1387-1398 | Appropriate Government Treasury for collection of tax, interest, penalty or any other amount due under the Act or Central Sales Tax Act, 1956 from the dealers registered or liable to be registered under the Act, casual traders and contractees (TAN holders) |
| 5 | 26 Mar 14 | No.F.3(21)Fin/(Rev-I)/2013/DSVI/347 | Online filling of information/return by using Digital Signature. |
| 6 | 25 Mar 14 | F.5(54)/PolicyNAT/2013/PF/1371-1383 | To grant facility of VAT exemption/refund to High Commission of the Republic of Malawi in favour of official purchases as well as personal purchases of its diplomats and Mahatma Gandhi Institute of Education for Peace and Sustainable Development (MGIEP) in New Delhi on purchase of goods |
| 7 | 05 Mar 14 | No.-F.7(433)/Policy-II/VAT/2012/1016-1026 | Notification on Revised format of T-2 |
| 8 | 05 Mar 14 | No.F.3(27)Fin.(Rev-I)2013-14/DSVI/291 | Delhi Value Added Tax(Amendment)Rules,2014 |
| 9 | 05 Mar 14 | No.F.3(27)Fin.(Rev-I)2013-14/DSVI/292 | Central Sales Tax(Delhi)[Amendment]Rules,2014 |
| 10 | 28 Feb 14 | F.7(433)/Policy-II/VAT/2012/1332-1342 | Online details of Invoice & GR (T-2 Form) in respect of goods procured from outside Delhi. |
| 11 | 18 Feb 14 | F.3 (24)/Fin (Rev-I)/2013-14/DSVI/238-243 | Extension of Amnesty Scheme till 28.02.2014 |
| 12 | 14 Feb 14 | F.3 (384)/Policy/VAT/2013/1307-1319 | Withdrawal of AR-1 Form. |
| 13 | 31 Jan 14 | F.5(54)/Policy/VAT/2013/PF/1280-1292 | In partial modification of this department’s Notification No.F.5(54)/Policy/VAT/ 2013/PF/ 1123-1135 dated 26/12/2013, the following words mentioned against Sl.No.34 in Part A- List of Embassies shall be deleted:- “Only for invoices of Rs.8200/- and abo |
| 14 | 30 Jan 14 | F.3 (24)/Fin (Rev-I)/2013-14/ | Extension of Amnesty Scheme till 18.02.2014 & its amendements |
| 15 | 29 Jan 14 | F.3(384)/Policy/VAT/2013/1258-1270 | Submission of audit report in Form AR-1 for the year 2012-13 by dealers having turnover of Rs. 10 crores or more in 2011-12 or 2012-13. |
4. Circulars
| S No | Date | Number | Type |
| 1 | 28 Apr 14 | No.F.7(420)NAT/Policy/2011/PF/27-33 | Filing of online return for 4th quarter of 2013-14 – extension of period thereof |
| 2 | 23 Apr 14 | No.F.3(377)/Policy/VAT/2013/PF/16-23 | For digital signature for online filing of applications/returns etc. |
| 3 | 15 Apr 14 | No.F(420)/VAT/Policy/2011/PF/02-08 | Filing of Return in Form 1 under Central Sales Tax Act, 1956 |
| 4 | 21 Mar 14 | VATO/EXIM CELL/W-108/913-916 | Advisory to Embassy,High Commissions and International Organization regarding VAT refund |
| 5 | 14 Feb 14 | F./V/Operation cell/2005-06/566-72 | The Amnesty Scheme Cell shall remain open on 15.02.2014 ( Saturday) from 10.00 AM to 5.00PM for receipt of applications under Amnesty Scheme |
| 6 | 07 Feb 14 | F.7(420)/VAT/Policy/2011/PF /1296-1302 | Extension of date for submission of Hard Copy return of Third Quarter 2013-14 |
| 7 | 31 Jan 14 | F.7(420)/VAT/Policy/2011/PF 1273-1279 | Extension of date for filing of third quarter return of 2013-14 |
| 8 | 10 Jan 14 | F.HR/Election 2014/Misc/T & T/383-88 | We have entered the last quarter of the current financial year and there are stringent financial targets to be achieved. Hence, no officer or staff of the Department of Trade and Taxes shall attend the election duty without the prior permission of the Com |
| 9 | 08 Jan 14 | F.4 (109)/2014/Vig./DTT/1413-1438 | Regarding Sting operation by news channel \”Aaj Tak\”. |
| 10 | 31 Dec 13 | F.7(420)/VAT/Policy/2011/1177-1183 | Filing of information in block R.10 of CST return Form 1 & in Third Quarter return |
| 11 | 19 Dec 13 | FN Audit/Spl. Audit/20l2/4231-39 | Procedure to be followed by Special Auditor for conduCting Special Audit under Section 58A of the DVAT Act, 2004 |
| 12 | 19 Dec 13 | F. 3(394)/Policy/VAT/2013/1097-1103 | Reversal of Input Tax Credit under Section 10 of the DVAT Act, 2004 in respect of Credit Note/ Debit Note related to discounts. |
| 13 | 12 Dec 13 | F.7 (420)/VAT/Policy/2011/PF/1065-71 | Filing of R.10 block of Form 1 for 2009-10,2010-11,2011-12 and 2012-13 and for 2nd Quarter return of 2013-14 – extension of period thereof. |
| 14 | 06 Dec 13 | F/V Audit /Spl. Audit /2012/ 3921-29 | REGARDING FEES/REMUNERATION FOR SPECIAL AUDIT OF DEALERS UNDER SECTION 58A OF DVAT ACT, 2004 |
| 15 | 03 Dec 13 | F.7 (420)/VAT/Policy/2011/PF/1052-1058 | Procedure for Voluntary Disclosure of Tax Deficiency u/s 87(6) of the DVAT Act 2004 |
5. Forms
| S No | Heading |
| 1 | Form DVAT 01 – Application For Opting For Composition Scheme by a dealer registered |
| 2 | Form DVAT 02 – Application For Opting For Composition Scheme by a dealer registered during transition |
| 3 | Form DVAT 03 – Application For Withdrawal From Composition Scheme |
| 4 | Form DVAT 03A – Intimation of Withdrawal From Composition Scheme During The Year |
| 5 | Form DVAT 04 – Application for Registration under Delhi Value Added Tax Act, 2004 |
| 6 | Form DVAT 04A – Application for Registration by a Casual Trader under Delhi Value Added Tax Act, 2004 |
| 7 | Form DVAT 05 – Notice Proposing Rejection of Registration Application |
| 8 | Form DVAT 06 – Certificate of Registration under Delhi Value Added Tax Act, 2004 |
| 9 | Form DVAT 06A – Certificate of Registration for casual trader under Delhi Value Added Tax Act, 2004 |
| 10 | Form DVAT 07 – Application for Amendment(s) in Particulars subsequent to Registration under Delhi Value Added Tax Act, 2004 |
| 11 | Form DVAT 08 – Amendment of existing registration |
| 12 | Form DVAT 09 – Application for Cancellation of Registration under Delhi Value Added Tax Act, 2004 |
| 13 | Form DVAT 10 – Show Cause Notice for Cancellation of Registration |
| 14 | Form DVAT 11 – Cancellation of Registration |
| 15 | Form DVAT 12 – Form for furnishing Security |