Reconciliation return requirement mandates quarterly DVAT-51 filings and original declaration-form submissions under specified timelines and conditions. Every dealer must furnish a Reconciliation Return in Form DVAT-51 within three months after each quarter and, with that return, submit the original portion of any declaration or certificate forms (e.g., Forms C, D, F, J) received from purchasing dealers or authorised officers; the Commissioner may withhold or reject issuance of declaration forms for failure to file returns, utilization accounts, pay taxes, comply with security demands, or where adverse material exists, subject to reasons in writing and opportunity of hearing, with transitional deadlines for specified pre-October 2005 transactions.
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Provisions expressly mentioned in the judgment/order text.
Reconciliation return requirement mandates quarterly DVAT-51 filings and original declaration-form submissions under specified timelines and conditions.
Every dealer must furnish a Reconciliation Return in Form DVAT-51 within three months after each quarter and, with that return, submit the original portion of any declaration or certificate forms (e.g., Forms C, D, F, J) received from purchasing dealers or authorised officers; the Commissioner may withhold or reject issuance of declaration forms for failure to file returns, utilization accounts, pay taxes, comply with security demands, or where adverse material exists, subject to reasons in writing and opportunity of hearing, with transitional deadlines for specified pre-October 2005 transactions.
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