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of <h1>Delhi Trade Dept: New Process for Central Assessments Under CST and DVAT; No Hard Copies Needed, Use Form 9 Instead.</h1> The circular from the Department of Trade and Taxes, Government of Delhi, addresses the process for central assessments under the Central Sales Tax Act and the Delhi Value Added Tax Act. Assessing Authorities are instructed not to frame assessments for deficiencies in central statutory forms, as filing hard copies is no longer required. Instead, dealers must file details in Form 9. Assessments are necessary for dealers who fail to file Form 9 or have deficiencies without paying due taxes and interest. Information from Form 9 will be compared with Form 1 returns to determine tax liabilities. The circular emphasizes completing assessments for 2011-12 by February 2016, with subsequent years following.
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