https://www.taxtmi.com/circulars?id=53414 Default assessment under the CST Act must be based on the dealer's reconciliation return in Form 9 and due verification of the central declaration/certificate forms declared therein; Assessing Authorities shall not frame central assessments related to central declaration forms where no refund is involved and may frame assessments only when required to process refund claims. Form 9 prescribes quarterly/annual reconciliation of turnover, receipt/pendency of statutory forms, computation of tax liability (including treatment where C or E forms are not received), payment details, interest, and three year pendency reporting. en-us Fri, 01 May 2015 00:00:00 +0530 Wed, 11 Feb 2026 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53414 Default assessment under the CST Act must be based on the dealer's reconciliation return in Form 9 and due verification of the central declaration/certificate forms declared therein; Assessing Authorities shall not frame central assessments related to central declaration forms where no refund is involved and may frame assessments only when required to process refund claims. Form 9 prescribes quarterly/annual reconciliation of turnover, receipt/pendency of statutory forms, computation of tax liability (including treatment where C or E forms are not received), payment details, interest, and three year pendency reporting. Circulars VAT - Delhi Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53414