Furnishing of details of sales/transfer against Central Declaration Form for the year 2011-12 and onwards. - F.7(450)/Policy/VAT/2012/336-347 - Delhi Value Added Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Central Declaration Forms online submission required; credit allowed only on online data, physical forms collateral. Dealers must submit quarter-wise online details of Central Declaration Forms for stock transfers and concessional inter-state sales from 01.04.2011 using Form CD-1; filing deadlines align with the reconciliation return DVAT-51. Tax credit for CDFs from 2011-12 onward will be allowed only on online information, with physical CDFs treated as collateral evidence; absence of online submission will lead to presumption that no CDFs were submitted and assessment accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Declaration Forms online submission required; credit allowed only on online data, physical forms collateral.
Dealers must submit quarter-wise online details of Central Declaration Forms for stock transfers and concessional inter-state sales from 01.04.2011 using Form CD-1; filing deadlines align with the reconciliation return DVAT-51. Tax credit for CDFs from 2011-12 onward will be allowed only on online information, with physical CDFs treated as collateral evidence; absence of online submission will lead to presumption that no CDFs were submitted and assessment accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.