https://www.taxtmi.com/notifications?id=115950 The amendment expands the definition of business premises, adds immovable property to movable references, prescribes that negative net tax must first be adjusted against Central Sales Tax liabilities with remaining credit carry-forward or refund limited to tax periods within the same year, mandates maintainable electronic records at principal business premises, empowers the Commissioner to order audited examination by nominated professionals, raises and prescribes penalties for non-compliance, and permits Government notification of amnesty scheme(s) for dues relating to periods ending before 1 April 2013. en-us Mon, 09 Sep 2013 00:00:00 +0530 Thu, 03 Oct 2013 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=115950 The amendment expands the definition of business premises, adds immovable property to movable references, prescribes that negative net tax must first be adjusted against Central Sales Tax liabilities with remaining credit carry-forward or refund limited to tax periods within the same year, mandates maintainable electronic records at principal business premises, empowers the Commissioner to order audited examination by nominated professionals, raises and prescribes penalties for non-compliance, and permits Government notification of amnesty scheme(s) for dues relating to periods ending before 1 April 2013. Notifications VAT - Delhi Mon, 09 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=115950