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<h1>Reconciliation return compliance: Assessing authorities must complete central CST Form 9 assessments and verify online statutory forms before limitation.</h1> Reconciliation returns in CST Form-9 for declarations of interstate sales against statutory forms C, F, H, E-I, E-II, I and J must be filed; assessing authorities are directed to complete the Form-9 assessment under section 9(2) of the CST Act read with section 32 of the DVAT Act for the year nearing its limitation. OHAs/SOHAs may allow objections or appeals based on deficiency of forms only after ensuring the contested forms have been filed online.