CONTENTS WISE DELHI VAT RULES
Sec.1 Short title and commencement
Sec.4 When turnover arises
in a tax period
Sec.5A Registration, furnishing of security,
payment of tax and assessment of casual trader
Sec.6 Apportionment
of tax credit
Sec.8 Treatment of stock brought forward
during transition
Sec.9 Credit on second hand goods purchased by
a registered dealer from a resident seller not registered under the Act
Sec.10 Document for availing of credit
Sec.12 Application for
registration as a dealer
Sec.13 Processing
application for registration as a dealer
Sec.14 Certificate of
registration
Sec.15 Amendment of
registration
Sec.16 Cancellation
of registration
Sec.17 Publication of
particulars of cancelled certificates of registration
Sec.18 Declaration
of name of manager of business
Sec.19 Nomination
of principal place of business in the case of a dealer having more than one
place of business in Delhi
Sec.20 Notification of
address for service of notices
Sec.22 Person and the
required amount of security to be furnished
Sec.23 Manner in which
security may be furnished
Sec.24 Safe‑keeping,
retention and return of security
Sec.28 Dealers'
periodic returns
Sec.30 Statement for
Transitional Input Tax Credit
Sec.31 Method
of payment of tax, interest or penalty
Sec.32 Treasury to
notify payments
Sec.34 Refund of excess
payment
Sec.35 Refund
of tax for embassies, officials, international and public organizations
ASSESSMENTS
AND ENFORCEMENT OF TAX AND PENALTIES
Sec.36 Assessment of
tax, interest or in, position of penalty
Sec.37 Recovery of
Government dues
Sec.38 Continuation of
certain recovery proceedings
Sec.39 Special mode of
recovery
Sec.41 Procedures for
sale of property held by the Commissioner
Sec.43 Records to be
carried by a person in charge of a goods vehicle
Sec.44 Issue of
Duplicate Tax Invoice
Sec.45 Credit and debit
Notes
VALUE
ADDED TAX AUTHORITIES AND APPELLATE TRIBUNAL
Sec.47 Designation of
other persons appointed to assist the Commissioner
Sec.48 Conditions upon
delegation of powers by the Commissioner
Sec.49 Superintendence
and control
Sec.50 Conditions
subject to which an officer may be authorised to investigate offences
punishabl under the Act
Sec.51 Authority to
whom objection may be made
Sec.53 Determination of
objections
Sec.55 Intimation of
outcome of objection
Sec.57 Refund on account
of objection
Sec.57A Filing of appeal
before Appellate Tribunal
Sec.57B Furnishing of
security
Sec.57C Hearing of the
appeal or application
Sec.58 Determination of
specific questions
Sec.63 Submission of
documents with Commissioner
Sec.64 Qualifications
to be possessed by Value Added Tax Practitioner
Sec.65 Officers to carry
and produce authorisations
Sec.66 Location of
check‑posts and barriers
Sec.67 Additional
Information for proper administration of the Act