Return of Sales Tax payable: new Form 1 prescribes turnover breakdowns, deduction categories, tax computations, and challan evidence. The amendment to the Central Sales Tax (Delhi) Rules, 2005 substitutes rule 3 and replaces Form 1, prescribing the Return of Sales Tax payable format: dealer identification, turnover breakdown (gross, local, central), specified deduction categories (exports, H-forms, branch transfers, exempt sales, etc.), goods-wise inter state sales classification, computation of tax by rate buckets, adjustments for returned goods and excess DVAT credit, mandatory attachment of C portion challans and DVAT-56 receipt, and verification; deposits due must be made before filing and the rules commence on publication in the Delhi Gazette.
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Return of Sales Tax payable: new Form 1 prescribes turnover breakdowns, deduction categories, tax computations, and challan evidence.
The amendment to the Central Sales Tax (Delhi) Rules, 2005 substitutes rule 3 and replaces Form 1, prescribing the Return of Sales Tax payable format: dealer identification, turnover breakdown (gross, local, central), specified deduction categories (exports, H-forms, branch transfers, exempt sales, etc.), goods-wise inter state sales classification, computation of tax by rate buckets, adjustments for returned goods and excess DVAT credit, mandatory attachment of C portion challans and DVAT-56 receipt, and verification; deposits due must be made before filing and the rules commence on publication in the Delhi Gazette.
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