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    <title>Furnishing of details of sales/transfer against Central Declaration Form for the year 2011-12 and onwards.</title>
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    <description>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.</description>
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      <description>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.</description>
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