https://www.taxtmi.com/acts?id=3055 Every dealer must furnish an electronic Reconciliation Return to the Commissioner reporting receipt of statutory declarations/certificates for concessional sales or stock transfers; originals must be retained and produced on demand for seven years. The return may be revised by the end of the next financial year, subject to a single Commissioner extension of three months after the revision limitation period, and no further extensions are permitted. Periodicity rules in other provisions do not apply insofar as they conflict with reconciliation return filing requirements; "year" and "quarter" follow definitions in the Delhi VAT framework. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 04 Dec 2015 12:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3055 Every dealer must furnish an electronic Reconciliation Return to the Commissioner reporting receipt of statutory declarations/certificates for concessional sales or stock transfers; originals must be retained and produced on demand for seven years. The return may be revised by the end of the next financial year, subject to a single Commissioner extension of three months after the revision limitation period, and no further extensions are permitted. Periodicity rules in other provisions do not apply insofar as they conflict with reconciliation return filing requirements; "year" and "quarter" follow definitions in the Delhi VAT framework. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3055