Time limit extension for VAT/CST reconciliation returns and original declaration forms allows later filing for 2011-12. The Commissioner extended filing deadlines under the Delhi Value Added Tax Rules and Central Sales Tax provisions for the 2011-12 year, permitting later submission of the quarterly reconciliation return in Form DVAT 51 and the original portions of Declaration Forms C, E I/E II, F, I, J and H, thereby revising the compliance schedule for reconciling inter state sales and branch transfers and attaching requisite declaration forms.