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of <h1>Delhi Amends Central Sales Tax Rules: Blocks R 10 and R 11 Omitted from Return Form 1, Effective March 2014.</h1> The circular from the Department of Trade and Taxes, Government of National Capital Territory of Delhi, addresses amendments to the Central Sales Tax (Delhi) Rules, 2005, specifically omitting Blocks R 10 and R 11 from the Central Sales Tax Return Form 1. These changes, effective from March 5, 2014, mean that the fourth quarter return for 2013-14 should be filed using the existing format, including Blocks R 10 and R 11. However, information for 2009-10 and 2010-11 is excluded from Block R 10 due to completed default assessments. Assessing Authorities are instructed to scrutinize and assess cases accordingly.
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