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    <title>Filing of R.10 block of Form 1 for 2009-10 as part of online return.</title>
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    <description>Extension of the online filing deadline is provided for the R.10 block of Form 1 for the CST return for 2009-10 as part of the 2nd quarter 2013-14 return, with a short additional window for submission of the print/hard copy; failure to file this block after the extended date invites penalty under section 86 of the DVAT Act, 2004. The Central Sales Tax (Delhi) Rules, 2005 are amended to require issuance of Form DVAT-56 receipt on return submission and to substitute a revised Form 1 prescribing detailed turnover, deduction, tax computation and verification fields and instructions, including attachment of C portion challans and reporting of H Form transactions.</description>
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