Reconciliation return requirement compels eligible dealers to file CST reconciliation Form for declarations, with system-generated adjustments and limited assessments for refunds. Eligible dealers must submit the reconciliation return in CST Form 9 reporting receipt and pendency of statutory declaration/certificate forms (including quarter-wise turnover and tax/interest liabilities); the Systems & Operation Branch will generate actions from the Form 9 data, and Assessing Authorities shall not frame central assessments related to declaration forms except where framing an assessment is necessary to process refund claims.
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Provisions expressly mentioned in the judgment/order text.
Reconciliation return requirement compels eligible dealers to file CST reconciliation Form for declarations, with system-generated adjustments and limited assessments for refunds.
Eligible dealers must submit the reconciliation return in CST Form 9 reporting receipt and pendency of statutory declaration/certificate forms (including quarter-wise turnover and tax/interest liabilities); the Systems & Operation Branch will generate actions from the Form 9 data, and Assessing Authorities shall not frame central assessments related to declaration forms except where framing an assessment is necessary to process refund claims.
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