• Name/Title of the document                                Type of the document
• Delhi Value Added Tax Act, 2004 and                                    Act
• Delhi Value Added Tax Rules, 2005                                       Rules
• Delhi Sales Tax Act, 1975 and                                                 Act
• Delhi Sales Tax Rules, 1975                                                    Rules
• Delhi Tax on Entry of Motor Vehicles Into                                Act
• Local Areas Act, 1994 and
  Delhi Tax on Entry of Motor Vehicles Into                               Rules
  Local Areas Rules, 1994                                                               
• Delhi Sales Tax on Works Contract Act, 1999                          Act
• and Delhi Sales Tax on Works Contract Rules, 1999                Rules
• Delhi Sales Tax on Right to use Goods Act, 2002                      Act
• and Delhi Sales Tax on Right to use Goods Rules, 2002            Rules
• Delhi Sales Tax (Appellate Tribunal) Regulation, 1975             Regulation

The DVAT Act, 2004 is a newly enacted Act, in force w.e.f. 1st April, 2005 in Delhi, which has replaced the now repealed following Acts:-

• Delhi Sales Tax Act, 1975 (Act 43 of 1975)
• Delhi Tax on Entry of Motor Vehicles into local areas Act, 1994 (Delhi Act 4 of 1995)
• Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999)
• Delhi Sales Tax on Right to use Goods Act, 2002 (Delhi Act 13 of 2002).

Delhi Value Added Tax Act, 2004 is a tax system where tax has to be levied at every stage of transfer of goods however only on the portion of value addition.  The essence of VAT is to simply tax value addition portion by avoiding double taxation at every stage of transfer of goods.  This Act abolishes classification of goods as First Point and Last Point as the tax will be charged at every stage of sale.  There is no provision of any local sale or purchases in Delhi, in this Act, against statutory forms.  All statutory forms meant for local sales/purchases, therefore, have been abolished with the introduction of this Act.  However, there will be no effect of this Act on the interstate transactions and Central Sales Tax Act provisions and statutory forms like ‘C’, ‘D’, ‘E-I’, ‘E-II’, ‘F’ and ‘H’ forms will remain in operation. 

The dealers who are registered under Delhi Sales Tax Act, 1975, Delhi Sales Tax on Works Contract Act, 1999 and Delhi Sales Tax on Right to use Goods Act, 2002 will automatically get registration under Delhi Value Added Tax, 2004.

The new Act reposed a great faith on the business community by introducing the concept of self assessment, automatic refund, allowing set-off on account of Central Sales without insisting for statutory forms etc.  The new Act does not ask for separate VAT audit as the tax audit performed under Income Tax Act would suffice for VAT Act also.

From where one can get a copy of rules, regulations, instructions, manual and records

The Acts, rules, regulations and notifications are published in the Delhi Gazette and may be available from the Directorate of Information and Publicity, Block –9, Old Sectt., Delhi-110054.  These are also available in the library of the department of Trade and Taxes for consultation purposes.  Priced private publications on the above subject are also readily available in the market.

Copies of instructions, manual and records may be available in the library of the department of Trade and Taxes.

Fee charged by the department for a copy of rules, regulations, instructions, manual and records (if any)

For public awareness, the department has got published various pamphlets and study material in the form of   small booklets on DVAT Act which are being supplied free of cost.  No priced publication of Act, Rules, Regulations, Notifications, Manuals etc., however, is available since the department, as on date, does not have any such provision/facility of publishing, printing and selling such material.  All such material is available on the department’s website – www.dvat.gov.in.