CHAPTER VI Assessment and Payment of Tax, Interest and Penalties and Making Refunds

Delhi_Value_Added_Tax_Act,_2004

30 Assessment of tax, interest or penalty
31 Self assessment
32 Default assessment of tax payable
33 Assessment of penalty
34 Limitation on assessment and re-assessment
35 Collection of assessed tax and penalties
36 Manner of payment of tax, penalties and interest
36A Tax deducted at source
37 Order of application of payments
38 Refunds
39 Power to withhold refund in certain cases
40 Collection of tax only by registered dealers
40A Agreement to defeat the intention and application of this Act to be void
41 Refund of tax for embassies, officials, international and public organizations
42 Interest

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.