Delhi Value Added Tax Act, 2004 (DVAT Act)

A section-wise reference to the Delhi Value Added Tax Act, 2004, covering levy and computation of VAT, registration, returns, assessments, refunds, recovery, objections, appeals, penalties and offences.

Delhi Act 3 of 2005 Effective from 1 April 2005 Legacy VAT law after GST
Current legal position: GST was introduced in Delhi from 1 July 2017 under the Delhi Goods and Services Tax Act, 2017. The DVAT Act remains relevant for legacy VAT periods, pending assessments, refunds, objections, appeals, recovery and other proceedings relating to transactions governed by the pre-GST Delhi VAT regime. For a present-day transaction, first determine whether GST or another applicable tax law governs the supply.

Section 1 - Short title, extent and commencement

(1) This Act may be called the Delhi Value Added Tax Act, 2004.

(2) It extends to the whole of the National Capital Territory of Delhi.

(3) It came into force with effect from 1 April 2005, subject to the commencement provisions and notifications issued under the Act.

Section-wise DVAT Act, 2004

Chapter I - Preliminary

Chapter II - Imposition of Tax

Chapter III - Special Regimes

Chapter IV - Registration and Security

Chapter V - Returns

Chapter VI - Assessment, Payment, Interest, Penalties and Refunds

Chapter VII - Recovery of Tax, Interest and Penalties

Chapter VIII - Accounts and Records

Chapter IX - Liability in Special Cases

Chapter X - Audit, Investigation and Enforcement

Chapter XI - VAT Authorities and Appellate Tribunal

Chapter XII - Objections, Appeals, Disputes and Questions

Chapter XIII - Penalties and Offences

Chapter XIV - Miscellaneous