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Delhi VAT - DVAT

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SC’s Landmark Judgement: Protecting Rights of Bona Fide Buyer under DVAT

Goods and Services Tax : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...

January 12, 2026 1719 Views 2 comments Print

Bona Fide Purchasers Entitled to ITC Despite Seller Default: SC Judgment & GST

Goods and Services Tax : SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against default...

November 6, 2025 8304 Views 2 comments Print

Double Taxation and Undue Enrichment under GST

Goods and Services Tax : The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller's failure to remit tax or file ret...

October 20, 2025 1626 Views 0 comment Print

Input tax credit cannot be denied to recipient on default of payment by supplier

Goods and Services Tax : High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default ...

January 26, 2018 94839 Views 4 comments Print

Direct and Indirect tax updates for 1st March to 15th March 2017

Income Tax : Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the app...

March 20, 2017 4899 Views 0 comment Print


Latest News


Expression of Interest for survey of business establishments in Delhi

Goods and Services Tax : Department has decided to hire services of an experienced agency, for collecting, processing and creating electronic database in ...

July 5, 2016 1273 Views 0 comment Print

Delhi VAT- Advisory for Casual Dealers

Goods and Services Tax : The India International Trade Fair (IITF) shall be held from 14-11-2015 to 27-11­2015 at Pragati Maidan, New Delhi. Registered de...

November 5, 2015 5911 Views 0 comment Print

Reward up to Rs. 10 Lakh for Information on Delhi VAT Defaulters

Goods and Services Tax : It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax...

September 9, 2015 1483 Views 0 comment Print

Delha VAT – Dealers to keep records at principal place of business for 7 years

Goods and Services Tax : As per the section 48 and Rules 42 & 19 of Delhi VAT Act & Rules, you are also required to maintain and retain prescribed records ...

February 28, 2014 3259 Views 0 comment Print

Delhi VAT Dealers – Caution in Purchases against Tax Invoices

Goods and Services Tax : Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling ...

December 13, 2013 1889 Views 0 comment Print


Latest Judiciary


Delhi HC Sets Aside Pre-Deposit Condition As DVAT Section 74 Amendment Was Not Retrospective

Corporate Law : The Delhi High Court held that the pre-deposit requirement introduced by the third proviso to Section 74(1) of the DVAT Act could ...

June 23, 2026 168 Views 0 comment Print

ITC Denial Upheld Due to Supplier Tax Default Under GST Law: Gujarat HC

Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...

May 2, 2026 1833 Views 0 comment Print

SC Directs Delhi VAT Department to Issue C & F Forms After Bond Verification

Goods and Services Tax : SC ordered Department to comply with High Court directions and issue C-Forms and F-Forms after verification of indemnity bonds, le...

November 28, 2025 885 Views 0 comment Print

Rectification of DVAT return permitted to enable issuance of Form C

Goods and Services Tax : Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said perio...

September 1, 2025 453 Views 0 comment Print

Delhi HC Protects Buyers from Seller VAT Default

Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....

July 11, 2025 531 Views 0 comment Print


Latest Notifications


Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

Goods and Services Tax : Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding recti...

March 22, 2024 1116 Views 0 comment Print

Scrutiny of GST Returns for the FY 2017-18-reg

Goods and Services Tax : Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instruction...

October 31, 2023 55257 Views 0 comment Print

Dispose GST refund applications within time to avoid interest

Goods and Services Tax : Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the pres...

July 20, 2022 2985 Views 0 comment Print

Grievance redressal mechanism in case of pending GST Refunds

Goods and Services Tax : under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years f...

May 13, 2022 3417 Views 0 comment Print

SOP to ensure compliance of Bank attachment letters- GST/VAT

Goods and Services Tax : It has recently come to notice that, An account was de-freezed on the basis of the letter signed by the Ward In-charge, whereas it...

March 4, 2022 8232 Views 0 comment Print


DVAT 3rd quarter of 2016-17 Online Return Filing due date extended to 08/03/2017

February 28, 2017 1332 Views 0 comment Print

Commissioner, Value Added Tax, do hereby extend the last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 08/03/2017.

Goods used in Rail cleaning does not amount to transfer to Railways

February 27, 2017 1257 Views 0 comment Print

The petitioner (Contractor) impugns the order dated 30.06.20 14 passed by the Commissioner Valued Added Tax holding that the chemicals/Solvents used in the process of cleaning, amounted to sale of goods and the moment the chemicals were poured on the property of the Contractee, even though used for the purposes of cleaning, amounted to delivery of the same and thus the same was exigible to Tax.

Online process for Grant of Registration under DVAT & CST

February 23, 2017 2334 Views 0 comment Print

The applicant dealer, applying online, shall provide PAN details and other brief particulars including e-mail, mobile etc. to begin with. PAN shall be verified from Income Tax data base, maintained by NSDL, on real time basis.

3Q DVAT return due date extended to 28/02/2017

February 13, 2017 1416 Views 0 comment Print

I, H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 28/02/2017.

DVAT: Complete CST Form-9 assessment for Year 2012-13 by 31.03.2017

February 2, 2017 4482 Views 0 comment Print

The reconciliation return in CST form 9 relating to declaration of sales against statutory forms are required to be filed by all such dealers who had effected interstate sale against any statutory form like C, F, H, E-I, E-II, I & J.

3Q DVAT return due date extended to 13/02/2017

January 27, 2017 2280 Views 0 comment Print

Last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures extended to 13/02/2017.

Sales Tax applicanbility on under construction flats at the time of Booking

January 25, 2017 1887 Views 0 comment Print

Whether sales tax attracted merely because the flats were booked by prospective buyers while the same were under construction? Whether K. Raheja and Larsen & Toubro & Ors. judgments universally applicable without regard to the facts and circumstances of the case?

Grant of Registration under DVAT and CST within one day

January 13, 2017 1477 Views 0 comment Print

The applicant dealer, applying through DVAT M Sewa, would be granted registration preferably within 01 day, for which no VATI verification would be required.

All you need to know about migration from VAT to GST

December 16, 2016 30817 Views 15 comments Print

Finally the time came, we all are waiting for.. Yes, GST registration (migration) portal is open from 16 Dec 2016. As we observed that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t worry, we are here to make it simple for you.

Delhi VAT- Migration to GST from 16.12.2016 to 31.12.2016

December 14, 2016 3988 Views 0 comment Print

Goods and Services Tax Network (GSTN) has been assigned the task of collection of data of existing taxpayers under indirect taxes for their smooth transition from VAT to GST regime. GSTN will seek the details under the provisions of Proposed Model Goods and Services Tax Act (GST Act).

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