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    <title>Filing of Return in Form 1 under Central Sales Tax Act, 1956.</title>
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    <description>Amendments to the Central Sales Tax (Delhi) Rules, 2005 substitute Form 1 and require issuance of an acknowledgment in Form DVAT-56 with Part &#039;C&#039; of the receipted treasury challan; the revised Form 1 prescribes itemised turnover, deductions, tax calculation, verification and supporting document requirements. A departmental circular permits the 2013-14 fourth-quarter return to be filed in the pre-amendment format including blocks R10 and R11, but bars reporting year 2009-10 and 2010-11 in R10 due to completed default assessments, and directs assessing authorities to scrutinise and assess affected cases accordingly.</description>
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