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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 1389 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 7182 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 1392 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 94194 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 4839 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 1219 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 5875 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 1423 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 3196 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 1847 Views 0 comment Print


Latest Judiciary


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 651 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 309 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 441 Views 0 comment Print

Bona fide buyers cannot be denied ITC for seller’s failure to Pay VAT: Delhi HC

Goods and Services Tax : Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling de...

July 11, 2025 795 Views 0 comment Print

Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

Goods and Services Tax : Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to b...

July 11, 2025 504 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 1008 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 55119 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 2895 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 3312 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 8061 Views 0 comment Print


Detailed analysis of annual budget Delhi 2016-17

May 11, 2016 3823 Views 1 comment Print

This article has been written to give you clarity on the changes introduced through annual budget of Delhi Govt. (2016-17) which was presented on 28-03-2016. The changes which were announced in the budget do not automatically become applicable unless a gazette notification is issued in this regard.

Delhi VAT: Govt mandates display of Registration Certificate

May 10, 2016 3676 Views 0 comment Print

In compliance of Rule 14(3) of Delhi Value Added Tax Rules, 2005 all the ACs/ward incharges are hereby directed to ensure, within their respective jurisdiction, that all the registered dealers, shall prominently display the certificate of registration at their principal place of business and a certified copy thereof at all other places of business in Delhi.

Delhi VAT: Change in rate of VAT in schedules wef 10.05.2016

May 9, 2016 5542 Views 0 comment Print

(a) for the existing row pertaining to serial no. 9, the following row shall be substituted, namely : – Un-manufactured tobacco, tobacco and tobacco products in all forms such as cigarettes (irrespective of form and length), chewing tobacco, gutkha, cigars, hooka tobacco, khaini, zarda, surti, bidis etc.- Twenty paise in the rupee

Decoding concept of item code & item name under Delhi VAT

May 8, 2016 5074 Views 0 comment Print

In a move towards GST the Delhi Govt. has issued DVAT amendment rules 2016 on 12-04-2016. These rules have been issued keeping in mind the compatibility which will be required at the time of implementation of GST with effect from a future date which will be known once the constitutional amendment bill is passed in Rajya Sabha

Delhi VAT: No need to furnish Purchase below Rs. 1000/- details in Form GE-II

May 6, 2016 1354 Views 0 comment Print

Hereby direct that the details of purchases where the total amount of an invoice does not exceed ₹ 1000/-(one thousand rupees) shall not be mandatorily required to be furnished in Form GE-II and further that the returns in Form GE-II for all the four quarters of the financial year 2015-2016, which have not been filed till date, are now required to be filed upto 16th May, 2016.

Delhi VAT: Change in Rate of VAT in Diesel

May 6, 2016 2359 Views 0 comment Print

he Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following amendments in the Fourth Schedule appended to the said Act, namely: -Diesel (High Speed Diesel; Super Light Diesel Oil, Light Diesel Oil). 16.75 paise in the rupee

DVAT- Appointment of officers to assist VAT, Govt of NCT of Delhi

May 5, 2016 1087 Views 0 comment Print

Governor of the National Capital Territory of Delhi is pleased to appoint the following officers, with effect from the date of assumption of charge to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely:-

Goods imported/ purchased inter-State used in Works contract, would be exempt from VAT

May 5, 2016 10030 Views 2 comments Print

Whether the movement of goods in pursuance of Works contract constituted inter-State trade as well as sale/ purchase in the course of import, covered by Section 3(a) and Section 5(2) of the Central Sales Tax Act, 1956 and thus, exempt under the Delhi Value Added Tax Act, 2004.

Delhi VAT: Engagement of Legal Assistants on Contract Basis

May 5, 2016 2062 Views 0 comment Print

Applications are invited from the eligible candidates for engagement as Legal Assistants, on contract basis, on consolidated professional fee of Rs.35,000/- per month. The applicants should have 2nd Class Degree in LL.B. or equivalent from any recognized University.

Delhi VAT: Furnishing of Return with digital signatures

May 3, 2016 2446 Views 0 comment Print

Government of NCT of Delhi, do hereby direct that the requirement to furnish return with digital signatures in accordance with the provisions of the Information Technology Act, 2000 shall be for the tax period commencing from 1st April, 2016 and subsequent tax periods.

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