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of <h1>Delhi Amends Sales Tax Rules: Annual E-Reconciliation Required, New Forms Introduced, Registration Amendments Allowed</h1> The Central Sales Tax (Delhi) [Amendment] Rules, 2014, effective upon publication in the Delhi Gazette, amends the Central Sales Tax (Delhi) Rules, 2005. Key changes include the requirement for dealers to submit an electronic Reconciliation Return in Form 9 annually, with statutory forms retained for seven years. The rules introduce provisions for amending and canceling registration certificates via Forms 10 and 11. Additionally, CST Form 1 is modified by omitting blocks R10 and R11 and renumbering block R12 as R10. Forms 9, 10, and 11 are newly inserted for compliance purposes.
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