Delhi VAT and Central Sales Tax: Registration, Rates, Returns, Forms and Rules

Delhi Value Added Tax (DVAT) and Central Sales Tax (CST) governed important aspects of goods taxation before the introduction of Goods and Services Tax (GST). This guide brings together registration, returns, rates, forms and compliance resources, with context on when the older laws still matter.

What are DVAT and CST?

Delhi Value Added Tax (DVAT) is the tax framework established under the Delhi Value Added Tax Act, 2004, read with the Delhi Value Added Tax Rules, 2005, for transactions to which it applies. Central Sales Tax (CST) is governed by the Central Sales Tax Act, 1956, and concerns specified inter-State sales. Their applicability after GST depends on the goods and statutory provisions in force.

Under the Constitution and GST transition, petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel remain outside GST until notified for inclusion; alcoholic liquor for human consumption is outside GST. The applicable DVAT/CST treatment differs by commodity and transaction. Verify the relevant schedule, notification and registration requirements.

Delhi VAT and CST topics: registration, rates, returns and forms

The following internal guides are retained from this website. Some cover historical pre-GST requirements and should be read alongside current official notifications.

1. DVAT registration requirements: Delhi Value Added Tax (DVAT) Registration Requirement, Turnover Limit, Mandatory Registration, Voluntary Registration
2. Duties of a registered dealer: Duties of a dealer registered wit Delhi Value Added Tax (DVAT) Charging DVAT, Claim Tax Credit, Issue invoices, pay tax, file DVAT return etc
3. How to register under DVAT: How to register with Delhi Value Added Tax (DVAT): Registration form, Documents required and Procedure to Register with DVAT
4. Delhi VAT rates and schedules: Rates of Delhi Value Added Tax (DVAT): Goods listed in 2nd Schedule, 3rd Schedule, 4th Schedule, Execution of Works Contract
5. VAT tax periods: Tax Periods: Delhi Value Added Tax (DVAT): First Tax Period, Subsequent Tax Periods
6. VAT return due dates: Due date for filing Delhi Value Added Tax (DVAT) Return: Last date to file VAT Returns
7. CST registration procedure: Registration procedure of Central Sales Tax: Documents and fee  to register with CST
8. Central Sales Tax rates: Updated rates of Central Sales Tax w.e.f. 1.6.2008: Latest CST Rates
9. DVAT forms and returns: Forms under Delhi Value Added Tax (DVAT): Form DVAT 01 onwards

Registration under Delhi VAT and CST

DVAT registration historically covered persons meeting the registration requirements under the DVAT Act, including provisions for mandatory and voluntary registration. The relevant thresholds and exemptions depend on the period and the goods concerned. CST registration is governed by Section 7 of the Central Sales Tax Act, 1956, for dealers to whom the provision applies. CST registration applications are generally associated with Form A under the Central Sales Tax (Registration and Turnover) Rules, 1957, subject to applicable procedures.

GST registration is a separate process under the CGST/Delhi GST legislation. A GSTIN does not automatically answer whether a person has a legacy DVAT/CST registration or obligation.

Tax periods, returns and due dates

Return periods, forms, filing deadlines and payment obligations under DVAT depend on the applicable statute, rules, dealer category and notifications for the period concerned. Legacy assessments, refunds, revisions and outstanding demands may continue to require attention. Always verify the due date for the specific tax period instead of assuming an old monthly or quarterly deadline remains applicable.

DVAT and CST rates

DVAT rates historically depended on the schedules to the Delhi VAT Act and later amendments or notifications. Under the CST Act, Section 8 addresses rates of tax on qualifying inter-State sales, including conditions associated with prescribed declarations. The historical concessional CST rate must not be treated as a universal rate for all inter-State sales today. For present-day transactions, first determine whether the supply falls under GST or the residual VAT/CST framework.

Forms and supporting records

DVAT forms can relate to registration, amendments, returns, refunds and other compliance. CST forms may include statutory declarations or certificates where the relevant provisions apply. Maintain invoices, stock and purchase records, transport documents, declarations and acknowledgments according to the applicable rules. Check whether forms are submitted online or through a department-prescribed process.

Official legislation and department resources

• Delhi Department of Trade and Taxes - Delhi VAT/CST administration, notifications and public information.
• India Code - central enactments, including the Central Sales Tax Act, 1956.
• CBIC GST - central GST law, rules and guidance.
• GST Portal - GST registration, returns and taxpayer services.

Frequently asked questions

Is Delhi VAT still applicable after GST?

Yes, for certain goods outside GST and for matters relating to earlier periods, subject to applicable amendments and notifications.

Is Central Sales Tax registration still relevant?

It can be relevant for dealers and inter-State sales covered by the residual CST framework. Eligibility and obligations depend on the goods and transaction.

Where can I check current DVAT return due dates and forms?

Consult the Delhi Department of Trade and Taxes and the notifications relevant to the filing period. The internal guides above provide background, but official instructions govern.

This article is for general information. The legal position should be verified against the statute and notifications effective for the relevant period.