Delhi Value Added Tax (DVAT) Rules 2005
In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Government of National Capital Territory of Delhi, has notified the Delhi Value Added Tax Rules, 2005 vide Notification No.F.101 (321)/2005-Fin.(A/Cs)(iii)/8788 dt. 31st March, 2005 effective from 1st April, 2005. These Rules incorporate amendments made from time to time.