Delhi VAT returns amended: Commissioner must issue Form DVAT-56 receipt; new Form 1 return substituted. The amendment substitutes Rule 3(2) of the Central Sales Tax (Delhi) Rules, 2005 to require the Commissioner or an authorised person to issue a receipt in Form DVAT-56 acknowledging receipt of a dealer's return when accompanied by Part-'C' of the receipted treasury challan, and replaces the appended Form 1 with a new quarterly Return of Sales Tax setting out identification, turnover breakdown, specified deductions, tax computation, deposit proof requirements, and verification and filing instructions.
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Delhi VAT returns amended: Commissioner must issue Form DVAT-56 receipt; new Form 1 return substituted.
The amendment substitutes Rule 3(2) of the Central Sales Tax (Delhi) Rules, 2005 to require the Commissioner or an authorised person to issue a receipt in Form DVAT-56 acknowledging receipt of a dealer's return when accompanied by Part-'C' of the receipted treasury challan, and replaces the appended Form 1 with a new quarterly Return of Sales Tax setting out identification, turnover breakdown, specified deductions, tax computation, deposit proof requirements, and verification and filing instructions.
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