Delhi Value Added Tax Rules, 2005

Rule 1	:	Short title and commencement
Rule 2	:	Definitions
Rule 3	:	Works contract (Section 5(2))
Rule 4	:	When turnover arises in a tax period (Section 12(4))
Rule 4A	:	Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding (section 2 (1) (zc))
Rule 5	:	Composition Scheme (Section 16)
Rule 5A	:	Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A)
Rule 6	:	Apportionment of tax credit (Section 9(4) & 10(2))
Rule 6A	:	Restriction and conditions governing tax credit (sections 9(1), 9(2), 10(5))
Rule 7	:	Reduction of tax credit (Section 9(6), 9(9) and Section 10(3)
Rule 7A	:	Adjustment to tax Section 8(1)(e)
Rule 7B	:	Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005 (Sec 4, 15 & 105(4))
Rule 8	:	Treatment of stock brought forward during transition (Section 14(2))
Rule 9	:	Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act - (Section 15)
Rule 10	:	Document for availing of credit- (Section 20(1))
Rule 11	:	Applications – General (Section 19)
Rule 12	:	Application for registration as a dealer (Section 19)
Rule 13	:	Processing application for registration as a dealer (Section 19(3)(b))
Rule 14	:	Certificate of registration (Section 19 and Section 24)
Rule 15	:	Amendment of registration (Section 21)
Rule 16	:	Cancellation of registration (Section 22)
Rule 17	:	Hosting of particulars of cancelled certificates of registration (Section 22(8))
Rule 18	:	Declaration of name of manager of business (Section 95)
Rule 19	:	Nomination of principal place of business in the case of a dealer having more than one place of business in Delhi (section 2(1)(e))
Rule 20	:	Notification of address for service of notices
Rule 21	:	Register of Dealers
Rule 22	:	Person and the required amount of security to be furnished Section 19(2), 25, 60(4), 61(5)
Rule 23	:	Manner in which security may be furnished (Section 25)
Rule 24	:	Safe-keeping, retention and return of security (Section 25)
Rule 25	:	Forfeiture of security (Section 25)
Rule 26	:	Tax Period (Section 3, 26 & 36)
Rule 27	:	Returns – General (Section 26)
Rule 28	:	Dealers’ periodic returns (Section 26)
Rule 29	:	Revised Returns (Section 28)
Rule 30	:	Statement for Transitional Input Tax Credit. (Section 14)
Rule 30A	:	Discharge of liability in respect of a continuing works contract (Section 105(4))
Rule 31	:	Method of payment of tax, interest or penalty. (Section 36)
Rule 32	:	Treasury to notify payments. (Section 36)
Rule 33	:	Proof of payment. (Section 36)
Rule 33A	:	Intimation of depositing the Government dues (section 36)
Rule 34	:	Refund of excess payment. (Section 38)
Rule 35	:	Refund of tax for embassies, officials, international and public organisations (Section 41)
Rule 36	:	Assessment of tax, interest or imposition of penalty (Section 32, 33 & 42)
Rule 36A	:	Form of notice for revision (Section 74A)
Rule 36B	:	Rectification of mistakes and review (Section 74B)
Rule 37	:	Recovery of Government dues Section 43
Rule 38	:	Continuation of certain recovery proceedings (Section 45)
Rule 39	:	Special mode of recovery. (Section 46)
Rule 40	:	Issue of summons. (Section 80)
Rule 41	:	Procedures for sale of property held by the Commissioner (Section 63)
Rule 42	:	Books and Accounts. (Section 48)
Rule 42A	:	Gross turnover limit for accounts to be audited. (section 49)
Rule 43	:	Records to be carried by a person in charge of a goods vehicle (Section 61)
Rule 44	:	Issue of Duplicate Tax Invoice (Section 50)
Rule 44A	:	A retail invoice issued..
Rule 45	:	Credit and Debit Notes. (Section 51)
Rule 46	:	Notice for audit. (Section 58)
Rule 47	:	Designation of other persons appointed to assist the Commissioner (Section 66)
Rule 48	:	Conditions upon delegation of powers by the Commissioner (Section 68)
Rule 49	:	Superintendence and control (Section 66)
Rule 49A	:	Power to extend time
Rule 50	:	Conditions subject to which an officer may be authorised to investigate offences punishable under the Act (Section 92)
Rule 51	:	Authority to whom objection may be made (Section 74)
Rule 52	:	Making of objections (Section 74 and Section 75)
Rule 53	:	Determination of objections (Section 74)
Rule 54	:	Hearings (Section 74)
Rule 55	:	Intimation of outcome of objection (Section 74)
Rule 56	:	Delay (Section 74(8))
Rule 57	:	Refund on account of objection (Section 74)
Rule 57A	:	Filing of appeal before Appellate Tribunal (Section 76)
Rule 57B	:	Furnishing of security (Section 76)
Rule 57C	:	Hearing of the appeal or application (Section 76)
Rule 58	:	Determination of specific questions (Section 84)
Rule 59	:	Tax Deduction At Source (Section 36A)
Rule 60	:	Rounding (section 36)
Rule 61	:	Printing of forms
Rule 62	:	Service of documents
Rule 63	:	Submission of documents with Commissioner
Rule 64	:	Qualifications to be possessed by Value Added Tax Practitioner (Section 82)
Rule 65	:	Officers to carry and produce authorisations (section 68)
Rule 66	:	Location of check-posts and barriers (Section 101)
Rule 67	:	Other returns and additional information for proper administration of the Act (section 100)
Rule 67A	:	Power to prescribe Acknowledgement
Rule 68	:	Repeal and savings
ANNEXURE 1	:	PRESCRIBED FEES
ANNEXURE 2	:	LOCATIONS OF CHECK-POSTS AND BARRIERS