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    <title>Regarding filing of online returns by firms and companies engaged in the business of courier activities</title>
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    <description>Courier firms operating in Delhi must enroll online via Form CR I to obtain a CRID and password, update Form CR I within 30 days of changes, and file quarterly Form CR II returns by the 28th day following each quarter for deliveries with delivery dates within the quarter where the value of goods exceeds Rupees Ten Thousands. Form CR II requires consignment, consignor and consignee particulars, invoice details, goods description, quantity and value. Returns are uploaded via the Department portal, may be revised up to the end of the subsequent quarter, and must be verified by the authorised person named in Form CR I; non compliance is actionable under the VAT Act.</description>
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      <description>Courier firms operating in Delhi must enroll online via Form CR I to obtain a CRID and password, update Form CR I within 30 days of changes, and file quarterly Form CR II returns by the 28th day following each quarter for deliveries with delivery dates within the quarter where the value of goods exceeds Rupees Ten Thousands. Form CR II requires consignment, consignor and consignee particulars, invoice details, goods description, quantity and value. Returns are uploaded via the Department portal, may be revised up to the end of the subsequent quarter, and must be verified by the authorised person named in Form CR I; non compliance is actionable under the VAT Act.</description>
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