Reconciliation return compliance: Assessing authorities must complete central CST Form 9 assessments and verify online statutory forms before limitation. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reconciliation return compliance: Assessing authorities must complete central CST Form 9 assessments and verify online statutory forms before limitation.
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.
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