Central Sales Tax return form revised: new quarterly Form 1 prescribes detailed turnover, deductions and filing requirements. The rules substitute Form 1 to prescribe a comprehensive quarterly return for Central Sales Tax, requiring dealer identification, turnover and deduction schedules, rate-wise tax computation, adjustments (including prior-period and VAT credit adjustments), and deposit proof; any tax due must be paid before filing and the form must be verified by an authorised signatory. The amendment is made under the rulemaking powers of section 13 and commences on publication in the Delhi Gazette.
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Central Sales Tax return form revised: new quarterly Form 1 prescribes detailed turnover, deductions and filing requirements.
The rules substitute Form 1 to prescribe a comprehensive quarterly return for Central Sales Tax, requiring dealer identification, turnover and deduction schedules, rate-wise tax computation, adjustments (including prior-period and VAT credit adjustments), and deposit proof; any tax due must be paid before filing and the form must be verified by an authorised signatory. The amendment is made under the rulemaking powers of section 13 and commences on publication in the Delhi Gazette.
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