Central Declaration Forms submission required online; missing or unverified forms may trigger priority assessment and tax liability. Dealers making stock transfers or central sales at concessional rates must file quarterly reconciliation returns in form DVAT-S1 detailing Central Declaration Forms submitted, forms missing, and tax paid for missing forms; an online 'Central Forms' facility has been provided for quarter-wise submission. The Department will verify online submissions against records and interstate data and will frame default assessments only for missing and unverified forms with unpaid tax and interest, while absence of any online submission will be presumed to mean no forms were submitted and such cases will be assessed on priority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Declaration Forms submission required online; missing or unverified forms may trigger priority assessment and tax liability.
Dealers making stock transfers or central sales at concessional rates must file quarterly reconciliation returns in form DVAT-S1 detailing Central Declaration Forms submitted, forms missing, and tax paid for missing forms; an online "Central Forms" facility has been provided for quarter-wise submission. The Department will verify online submissions against records and interstate data and will frame default assessments only for missing and unverified forms with unpaid tax and interest, while absence of any online submission will be presumed to mean no forms were submitted and such cases will be assessed on priority.
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