Vidhi Codex

DELHI VALUE ADDED TAX ACT, 2004

The Delhi Value Added Tax, 2004

Tax2004108 sections1 chapters

The Delhi Value Added Tax Act of 2004 regulates the taxation of goods sold, leased, or manufactured within the National Capital Territory of Delhi, as well as works contracts and motor vehicle entry. It applies to a broad range of commercial entities, including traders, manufacturers, retailers, and importers operating in the national capital. This legislation matters because it established a streamlined value-added tax system, replacing older sales taxes to prevent double taxation on businesses. By structuring tax collection around the value added at each supply stage, the Act modernizes commerce and generates revenue to fund essential public services.

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Chapter II Imposition of Tax →

  1. 2Refund can be claimed at the end of a tax period only.
  2. 3Refund of excess tax credit carried forward from previous years
  3. 4Excess tax credit remaining at the end of a tax period can either be claimed as refund or carried forward to next tax period of the same year.

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