Form DVAT-51 should be read as 'made during the quarter' and the last column of the fields 11 to 16 i.e. 'Amount of Value Added (Rs.)' should be read as 'Amount (Rs.)'.
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Quarterly declaration requirement clarified: Form DVAT 51 fields relabeled to reflect quarterly transactions and correct amount column. The circular clarifies that Form DVAT 51 must be read to reflect quarterly declarations: the phrase 'made during the year' in field 3 is to be read as 'made during the quarter', and the last column header in fields 11-16 'Amount of Value Added (Rs.)' is to be read as 'Amount (Rs.)', correcting drafting errors so the form aligns with the amended filing frequency for inter state transaction declarations.
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Provisions expressly mentioned in the judgment/order text.
Quarterly declaration requirement clarified: Form DVAT 51 fields relabeled to reflect quarterly transactions and correct amount column.
The circular clarifies that Form DVAT 51 must be read to reflect quarterly declarations: the phrase 'made during the year' in field 3 is to be read as 'made during the quarter', and the last column header in fields 11-16 'Amount of Value Added (Rs.)' is to be read as 'Amount (Rs.)', correcting drafting errors so the form aligns with the amended filing frequency for inter state transaction declarations.
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