Procedure for making declaration and payment of tax dues .

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....re the ^6[28^th  day of February, 2014] in Form DSC-1 appended to this notification. ^3[Provided that where tax dues are declared as referred to in sub-clause (6) of clause 3, the declarant shall first file his return(s) in default in the manner specified in the Act and rules made there under, and then file Form DSC-1 along with proof of payment of tax and filing of returns.]  (2) ....

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....reafter shall be paid by him in accordance with the provisions of the Act: ^4[Provided that where an unregistered dealer or the person not registered u/s 36A of the Act has made declaration referred to in sub-clause (1) of this clause, such dealer/ person shall obtain registration and pay net tax for the period from 1st day of April 2013 to the date of registration and furnish return in Form DV....

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....ion. (8) A dealer who has not taken registration shall obtain registration prior to filing of declaration as referred in sub-clause (1) of clause 4. Likewise, a person who is responsible for making deduction of tax under section 36A of the Act, shall obtain a Tax Deduction Account Number (TAN), if not already obtained.] ^5[(9) Commissioner, Value Added Tax may make minor modification in Form....