Delhi Value Added Tax Act, 2004

Chapter: I
Preliminary
Section 1	:	Short title, extent and commencement
Section 2	:	Definitions
Chapter: II
Imposition of Tax
Section 3	:	Imposition of tax
Section 4	:	Rates of tax
Section 5	:	Taxable turnover. Rule 3 & 4A
Section 6	:	Sale exempt from tax
Section 7	:	Certain sales not liable to tax
Section 8	:	Adjustments to tax
Section 9	:	Tax credit Rules 6&7
Section 10	:	Adjustment to tax credit
Section 11	:	Net tax
Section 11A	:	Tax on goods supplied by contractee
Section 12	:	Time at which turnover, turnover of purchases and adjustments arise Rule 4
Chapter: III
Special Regimes
Section 13	:	Priority
Section 14	:	Treatment of stock brought forward during transition Rule 8 & 30
Section 15	:	Second-hand goods
Section 16	:	Composition scheme for specified dealers Rule 5
Section 16A	:	Special provisions relating to casual traders
Section 17	:	Transactions between related parties
Chapter: IV
Registration and Security
Section 18	:	Mandatory and voluntary registration
Section 19	:	Registration Rule 11, 12, 13 &22(1)
Section 20	:	Effect of registration Rule 10
Section 21	:	Amendment of registration Rule 15
Section 22	:	Cancellation of registration Rule 16 & 17
Section 23	:	Effect of de-registration
Section 24	:	Registration during transition
Section 25	:	Security from certain classes of dealers and other persons Rules 22 to 25
Chapter: V
Returns
Section 26	:	Periodical payment of tax and furnishing of returns.Rule 26 to 28
Section 27	:	Power to require other returns
Section 28	:	Correction of deficiencies
Section 29	:	Signing returns
Chapter: VI
Assessment and Payment of Tax, Interest and Penalties and Making Refunds
Section 30	:	Assessment of tax, interest or penalty
Section 31	:	Self assessment
Section 32	:	Default assessment of tax payable
Section 33	:	Assessment of penalty
Section 34	:	Limitation on assessment and re-assessment
Section 35	:	Collection of assessed tax and penalties
Section 36	:	Manner of payment of tax, penalties and interest.Rule 31 to 33
Section 36A	:	Tax deducted at source. Rule 59
Section 37	:	Order of application of payments
Section 38	:	Refunds.Rule 34
Section 39	:	Power to withhold refund in certain cases
Section 40	:	Collection of tax only by registered dealers
Section 40A	:	Agreement to defeat the intention and application of this Act to be void
Section 41	:	Refund of tax for embassies, officials, international and public organizations
Section 42	:	Interest
Chapter: VII
Recovery of Tax, Interest and Penalties
Section 43	:	Recovery of tax.Rule 37
Section 44	:	Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
Section 45	:	Continuation of certain recovery proceedings
Section 46	:	Special mode of recovery
Section 46A	:	Provisional attachment to protect revenue in certain cases
Section 47	:	Transfer of assets during pendency of proceedings void
Section 47A	:	Liability under this Act to be the first charge
Chapter: VIII
Accounts and Records
Section 48	:	Records and accounts
Section 49	:	Accounts to be audited in certain cases
Section 50	:	Tax invoices
Section 50A	:	Electronic communication of sale information
Section 51	:	Credit and debit notes.Rule 45
Chapter: IX
Liability in Special Cases
Section 52	:	Liability in case of transfer of business
Section 53	:	Liability in case of company in liquidation
Section 54	:	Liability of partners of firm to pay tax
Section 55	:	Liability of guardians, trustees etc.
Section 56	:	Liability of Court of Wards, etc.
Section 57	:	Liability in other cases
Chapter: X
Audit, Investigation and Enforcement
Section 58	:	Audit.[Rule 46]
Section 58A	:	Special Audit
Section 59	:	Inspection of records
Section 60	:	Power to enter premises and seize records and goods
Section 61	:	Power to stop, search and detain goods vehicles
Section 62	:	Custody and release of records
Section 63	:	Custody, return and disposal of goods, goods vehicle and security Rule 41
Section 64	:	Detention of goods pending disclosure
Section 65	:	Obligation to provide reasonable assistance
Chapter: XI
Value Added Tax Authorities and Appellate Tribunal
Section 66	:	Value Added Tax Authorities
Section 67	:	Powers and responsibilities of the Commissioner
Section 68	:	Delegation of Commissioner’s powers Rule 48
Section 69	:	Change of an incumbent of an office
Section 70	:	Power of Commissioner to make notifications
Section 71	:	Persons to be public servants
Section 72	:	Immunity from civil suit
Section 73	:	Appellate Tribunal
Chapter: XII
Objections, Appeals, Disputes and Questions
Section 74	:	Objections Rule 51 to 57
Section 74A	:	Revision
Section 74B	:	Rectification of mistakes and Review Rule 36B
Section 75	:	Power of Commissioner and other authorities to take evidence on oath, etc
Section 76	:	Appeals to Appellate Tribunal
Section 77	:	Extension of period of limitation in certain cases
Section 78	:	Burden of proof
Section 79	:	Bar on appeal or objection against certain orders
Section 80	:	Assessment proceedings, etc. not to be invalid on certain grounds
Section 81	:	Appeal to High Court
Section 82	:	Appearance before any authority in proceedings
Section 83	:	Bar of suits in civil courts
Section 84	:	Determination of specific questions
Section 85	:	Ruling on general questions
Chapter: XIII
Penalties and Offences
Section 86	:	Penalties
Section 87	:	Automatic mitigation and increase of penalties
Section 88	:	Relationship to assessment and impact on criminal penalties
Section 89	:	Offences and criminal penalties
Section 90	:	Offences by companies, etc
Section 91	:	Cognizance of offences
Section 91A	:	Special Courts and Public Prosecutor
Section 92	:	Investigation of offences Rule 50
Section 93	:	Compounding of offences
Section 94	:	Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
Chapter: XIV
Miscellaneous
Section 95	:	Dealer to declare the name of manager of business, Permanent Account Number and IEC (Importer Exporter Code)
Section 96	:	Service of notice when family is disrupted or firm is dissolved
Section 97	:	Service of notice in the case of discontinued business
Section 98	:	Returns, etc. to be confidential
Section 99	:	Publication and disclosure of information in respect of dealers and other persons in public interest
Section 100	:	Power to collect statistics Rule 67 (3)
Section 100A	:	Automation
Section 101	:	Setting up of check-posts and barriers
Section 102	:	Power to make rules
Section 103	:	Power to amend Schedules
Section 104	:	Power to remove difficulties
Section 105	:	Application to sales and purchases
Section 106	:	Repeal and savings
Section 107	:	Amnesty Scheme(s)
Schedules
Sch 1	:	List of Exempted Commodities - THE FIRST SCHEDULE - (See Section 6)
Sch 2	:	List of Goods Taxed at 1% - THE SECOND SCHEDULE - (See Section 4)
Sch 3	:	List of Goods Taxed at 5% [Rate increased from 4% to 5% w.e.f. 13-1-2010] - THE THIRD SCHEDULE - (See Section 4)
Sch 4	:	List of Goods Taxed at 20% - THE FOURTH SCHEDULE - (See Section 4)
Sch 5	:	List of dealers exempted from paying tax on sale of goods - THE FIFTH SCHEDULE - (See Section 6)
Sch 6	:	List of organisations who can claim refund - THE SIXTH SCHEDULE - (See Section 41)
Sch 7	:	List of Non-Creditable Goods - THE SEVENTH SCHEDULE - (See Section 9)