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    <title>Various matters - Clarifications to Delhi Sales Tax Bar Association</title>
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    <description>Officers must avoid rejecting registration applications on flimsy grounds and must allow dealers to remedy defects or furnish fresh surety bonds; front office counters must remain open until 4:30 pm, acknowledge filings free of charge, and accept late returns without insisting on penalty. Contractors may claim input tax credit based on tax invoices issued by subcontractors and adjust that credit against output VAT; refund vouchers are preferred to adjustment orders for prior-law refunds; CST amendment applications may be filed on plain paper; dealers informed of their TIN may issue tax invoices from that date; certain CST rate-reduction notifications remain in force.</description>
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    <pubDate>Wed, 13 Jul 2005 00:00:00 +0530</pubDate>
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      <title>Various matters - Clarifications to Delhi Sales Tax Bar Association</title>
      <link>https://www.taxtmi.com/circulars?id=7774</link>
      <description>Officers must avoid rejecting registration applications on flimsy grounds and must allow dealers to remedy defects or furnish fresh surety bonds; front office counters must remain open until 4:30 pm, acknowledge filings free of charge, and accept late returns without insisting on penalty. Contractors may claim input tax credit based on tax invoices issued by subcontractors and adjust that credit against output VAT; refund vouchers are preferred to adjustment orders for prior-law refunds; CST amendment applications may be filed on plain paper; dealers informed of their TIN may issue tax invoices from that date; certain CST rate-reduction notifications remain in force.</description>
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