TaxTMI 
TaxTMI 
Amendment in Central Sales Tax (Delhi) Rules, 2005
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....hey shall come into force with immediate effect. 2. Amendment of rule 3. - In the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as "the principal Rules"), in rule 3, in sub-rule (2), for the form of acknowledgement receipt appended thereto, the following shall be substituted, namely:- FORM OF ACKNOWLEDGEMENT RECEIPT ­Receipt No. Dated the ….. Received from M/s………………………………………………………… (Registration Certificate No………) a monthly/ quarterly/six monthly/yearly return in Form 1 along with Part 'C' of the treasury challan showing the deposit of Rs. .......................................................................................................... for the mon....
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.... of tax due according to such return; or . (ii) defaulted in making the payment of the amount of tax assessed, re-assessed or the penalty imposed by the Commissioner under the Delhi Value Added Tax Act, 2004 or under the various Acts repealed as per section 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment/stay have been obtained from the competent authority under the provision of law; or (iii) not filed proper utilization account in Form '2B', of Forms issued to him earlier; or (iv) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns; the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of Declaration Form 'C' to him: Provided that the Commissioner may, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of declaration Form 'C' for transactions prior to 1st October, 2005 to him if the applicant has not filed 'proper requi....
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....aler to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner, utilization account in Form '28' within a period, of three month after the end of the quarter to which the declaration relates. In case no declaration form is utilized, during any quarter In that event also the dealer shall furnish to the Commissioner utilization account in Form '2B' stating nil, utilization. Provided that the utilization account in Form '28' of the forms relating to the transactions prior to 1^st October, 2005 shall be furnished to the Commissioner within a period of three months after the end of the quarter in which such declaration forms are issued to him by the Commissioner." 5. Amendment of rule 6 - In the principal Rules, in rule 6, in sub-rule (3), for clause (a), the following clause shall be substituted, namely: "(a) A dealer who claims to have made a sale to the Government (other than the Government registered as a dealer under the Act) shall, in respect of such claim, furnish to Commissioner with in a period of three months after the end of the quarter to which the certificate relates along with the reconciliation return prescribed in ru....
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....section 6 of the Act shall, in respect of such claim, furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the certificate in Form 'E-I' and 'E-II', as the case may be, received by him from _e registered dealer from whom he made the purchase along With the declaration in Form 'C', if any, received by him from the registered dealer to whom he made the subsequent sale. If such sate is _o the Government, he shall furnish to the Commissioner, a certificate in Form 'D'. He shall also produce for inspection the portion of the aforesaid declaration and certificate marked "duplicate", if required to do so by the Commissioner. Provided that a dealer who claims to have made a sale to a registered dealer during the period from 1^st April, 2005 to 30^th September, 2005, shall furnish to the Commissioner by 31st December, 2006 along with .the reconciliation return prescribed in rule 4, the portion marked "original" of the Certificate in Form 'E-I' or 'E-II', as the case may be, received by him from the purchasing dealer a....