Delhi taxation and compliance guide
Delhi VAT Forms: Registration, Returns, Refunds and Appeals
A reference guide to prescribed forms under the Delhi Value Added Tax Act, 2004 and the Delhi Value Added Tax Rules, 2005, including DVAT 01 to DVAT 55 and forms for special composition schemes.
Delhi VAT law and important provisions
The Delhi Value Added Tax Act, 2004 provides the statutory framework for levy, registration, assessment, collection and administration of Delhi VAT. The Delhi Value Added Tax Rules, 2005 prescribe procedures and forms. The applicability of each provision depends on amendments, notifications and the relevant tax period.
- Section 16 - Composition: provides for composition arrangements for eligible dealers, subject to statutory conditions and notifications; relevant forms include DVAT 01, DVAT 03, DVAT 17 and special-scheme forms.
- Section 32 - Default assessment: concerns assessment of tax where statutory conditions for default assessment arise; DVAT 24 is the listed notice.
- Section 33 - Penalty assessment: concerns assessment of penalties; DVAT 24A is the listed notice.
- Section 39 - Refund withholding: concerns circumstances for withholding refunds; DVAT 22A is the related notice.
- Section 46 - Special recovery: concerns specified recovery mechanisms; DVAT 27 is the related notice.
- Section 50 - Tax invoices: addresses tax invoices and their prescribed particulars, subject to the applicable period and exemptions.
- Section 74B - Rectification and review: DVAT 38B and DVAT 38C are the corresponding listed application forms.
- Section 86 - Penalties: sets out penalties for specified contraventions, including registration, return and record-keeping defaults.
For the operative text and any subsequent amendments, consult the Delhi Department of Trade and Taxes and its published legislation and notifications. An official historical consolidation of the DVAT Act (as at March 2014) is useful for reference but is not a substitute for current amended law.
List of Delhi VAT forms: DVAT 01 to DVAT 55
The following directory preserves the published form names and their stated purposes, including transitional and legacy forms. Forms for stock held in 2005, for example, are historical rather than new compliance obligations.
| Form number | Purpose or description |
|---|---|
| Form DVAT 01 | Application For Opting For Composition Scheme by a dealer registered |
| Form DVAT 02 | Application For Opting For Composition Scheme by a dealer registered during transition |
| Form DVAT 03 | Application For Withdrawal From Composition Scheme |
| Form DVAT 03A | Intimation of Withdrawal From Composition Scheme During The Year |
| Form DVAT 04 | Application for Registration under Delhi Value Added Tax Act, 2004 |
| Form DVAT 04A | Application for Registration by a Casual Trader under Delhi Value Added Tax Act, 2004 |
| Form DVAT 05 | Notice Proposing Rejection of Registration Application |
| Form DVAT 06 | Certificate of Registration under Delhi Value Added Tax Act, 2004 |
| Form DVAT 06A | Certificate of Registration for casual trader under Delhi Value Added Tax Act, 2004 |
| Form DVAT 07 | Application for Amendment (s) in Particulars subsequent to Registration under Delhi Value Added Tax Act, 2004 |
| Form DVAT 08 | Amendment of existing registration |
| Form DVAT 09 | Application for Cancellation of Registration under Delhi Value Added Tax Act, 2004 |
| Form DVAT 10 | Show Cause Notice for Cancellation of Registration |
| Form DVAT 11 | Cancellation of Registration |
| Form DVAT 12 | Form for furnishing Security |
| Form DVAT 13 | Application for return, release or discharge of security |
| Form DVAT 14 | Notice for forfeiture and insufficiency of security |
| Form DVAT 15 | Order of forfeiture of security |
| Form DVAT 16 | Delhi Value Added Tax Return |
| Form DVAT 16A | Form of return to be furnished by a Casual Trader |
| Form DVAT 17 | Composition Tax Return Form under Delhi Value Added Tax Act, 2004 |
| Form DVAT 18 | Statement of Tax paid Stock in hand on April 1, 2005 |
| Form DVAT 18A | Statement of Stock in hand as on 1.4.05 which has not suffered tax |
| Form DVAT 19 | Statement of Trading Stock and Raw Material as on the date of registration |
| Form DVAT 20 | Challan for Delhi Value Added Tax |
| Form DVAT 21 | Delhi Value Added Tax Refund Claim Form |
| Form DVAT 21A | Notice for furnishing security for granting refund |
| Form DVAT 22 | Refund Order |
| Form DVAT 22A | Notice for withholding refund/furnishing security under section 39 of the Delhi Value Added Tax Act, 2004 |
| Form DVAT 23 | Delhi Value Added Tax Refund Form |
| Form DVAT 24 | Notice of default assessment of tax and interest under section 32 |
| Form DVAT 24A | Notice of assessment of penalty under section 33 |
| Form DVAT 24B | Notice under sub-section (2) of section 74A |
| Form DVAT 25 | Recovery Certificate |
| Form DVAT 25A | Certificate to be served upon the certificate-debtor under section 43(6) |
| Form DVAT 26 | Continuation of Recovery Proceedings |
| Form DVAT 27 | Notice for special mode of recovery under section 46 of the Delhi Value Added Tax Act, 2004 |
| Form DVAT 27A | Intimation of deposit of Government dues |
| Form DVAT 28 | Summons to appear in person/ or to produce documents |
| Form DVAT 29 | Notice for redeeming goods |
| Form DVAT 30 | Specimen of Purchase / Inward Branch transfer Register |
| Form DVAT 31 | Specimen of Sales / outward Branch Transfer Register |
| Form DVAT 32 | Goods Transport Receipt |
| Form DVAT 33 | Delivery Note |
| Form DVAT 34 | Export Declaration |
| Form DVAT 35 | Import Declaration |
| Form DVAT 35A | Goods Transit Slip |
| Form DVAT 35B | Account of Declaration Forms DVAT 34 / DVAT 35 |
| Form DVAT 36 | Undertaking cum Indemnity by Purchasing Dealer for obtaining Duplicate Tax Invoice |
| Form DVAT 37 | Notice for Audit of Business Affairs |
| Form DVAT 38 | Objection Form under Delhi Value Added Tax Act, 2004 |
| Form DVAT 38A | Memo of Appeal to Tribunal |
| Form DVAT 38B | Application for rectification under section 74B |
| Form DVAT 38C | Application for review under section 74B |
| Form DVAT 39 | Application for Condonation of Delay Delhi Value Added Tax Act, 2004 |
| Form DVAT 40 | Decision of the Commissioner in respect of an objection before the Objection Hearing Authority |
| Form DVAT 41 | Notice of delay in deciding an objection |
| Form DVAT 42 | Application for Determination of Specific Question Delhi Value Added Tax Act, 2004 |
| Form DVAT 43 | Certificate of Deduction of Tax At Source Delhi Value Added Tax Act, 2004 |
| Form DVAT 44 | Application for allotment of Tax Deduction Account Number (TAN) Delhi Value Added Tax Act, 2004 |
| Form DVAT 45 | Tax Deduction Account Number (TAN) Certificate Delhi Value Added Tax Act, 2004 |
| Form DVAT 46 | Application For Obtaining Form DVAT 34 or DVAT 35 |
| Form DVAT 47 | Receipt for security deposited under sub-section (5) of section 61 of the Delhi Value Added Tax Act, 2004 |
| Form DVAT 48 | Form of Quarterly Return by the Contractee for the quarter ending__________ |
| Form DVAT 49 | Certificate of Enrolment as a Value Added Tax Practitioner |
| Form DVAT 50 | Grant of Authority by the Commissioner |
| Form DVAT 51 | Quarterly Return Statement of Inter-State Sales/ Branch Transfer etc. for the quarter from ___________ to ___________ (dd/mm/yy) |
| Form DVAT 52 | Declaration of Permanent Account Number under section 95 |
| Form DVAT 53 | Statement of Partly Executed Works Contracts as on 31st March 2005, where the contracts were inclusive of tax payable under the Delhi Sales Tax on Works Contract Act, 1999 |
| Form DVAT 54 | Details of partly executed contracts as on 31st March 2005 |
| Form DVAT 55 | Intimation for change of tax period |
| Form BU 01 | Application Form for opting for Composition Scheme as notified exclusively for bullion traders by Government under sub-section (12) of section 16 |
| Form BU 02 | Intimation of withdrawal from Composition Scheme as notified exclusively for bullion traders by Government under sub-section (12) of section 16 |
| Form CC 01 | Certificate by the Contractor |
| Form DM 01 | Application Form for opting Composition by an eligible drugs and medicine dealer in respect of scheme as notified by Government under sub-section (12) of section 16 |
| Form DM 02 | Intimation regarding withdrawal by a drugs and medicine dealer from Composition Scheme as notified by Government under sub-section (12) of section 16 |
| Form SS 01 | Statement of opening stock held on the first day of the period for which composition is to be opted |
| Form SS 02 | Statement of opening stock held on the first day of the year from which composition is to be opted |
| Form WC 01 | Application Form for opting Composition by an eligible works contractor in respect of scheme as notified by Government under sub-section (12) of section 16 |
| Form WC 02 | Application Form for withdrawing from Composition by a works contractor in respect of scheme as notified by Government under sub-section (12) of section 16 |
Official Delhi VAT forms and filing resources
The Government of NCT of Delhi maintains an official DVAT forms directory with downloadable forms. The directory is paginated, so check subsequent pages for later DVAT numbers and any special forms. For registration, tax payment, returns and statutory services, visit the Department of Trade and Taxes website. The Delhi e-District services FAQ also lists departmental service categories.
When submitting any form, check whether the department requires an online filing, supporting documents, a prescribed signature or an updated form version. GST-related transactions ordinarily require GST forms and procedures rather than legacy DVAT forms.
Frequently asked questions
What is DVAT 04?
DVAT 04 is the prescribed application for registration under the Delhi Value Added Tax Act, 2004. Whether a new registration is required depends on the goods dealt in and the current statutory position.
Which form is used for Delhi VAT returns?
DVAT 16 is the general Delhi VAT return; DVAT 16A is listed for casual traders and DVAT 17 for composition tax returns. Check the filing requirements for the relevant tax period.
Which forms are used for refunds and objections?
DVAT 21 is a refund claim form, while DVAT 22 and DVAT 23 concern refund administration. DVAT 38 is an objection form and DVAT 38A is a memorandum of appeal to the Tribunal.
Last reviewed: 11 October 2026. This directory is general information, not an assessment of any individual dealer's obligations.