CST [(Delhi) (Amendment)] Rules, 2013 – Amendment of Rule 3 & Form 1

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....the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely: RULES 1. Short title and commencement (1) These rules may be called the Central Sales Tax [(Delhi) (Amendment)] Rules, 2013. (2) They shall come into force on the date of their publication in the Delhi Gazette. 2. Amendment of rule 3 In the Central Sales Tax (Delhi) Rules, 2005, hereinafter referred as the Principal Rules, in rule 3 - (i) for sub-rule(2), the following shall be substituted, namely:- "(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-'C' of the rec....

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....ue Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-'C' of the receipted treasury challan.". for the Form 1 appended thereto, the following shall be substituted, namely:- Form 1 [See Rule 3] Ward No. Original/Revised If revised - (i) Date of filing original return (ii) Acknowledgement Receipt No. (iii) Date of discovery of mistake or error Specify the reasons for revision The Central Sales Tax (Delhi) Rules 2005 Return of Sales Tax payable for the quarter under the Central Sales Tax Act, 1956 ☐ / 1 / 1 To / / R1 Tax Period From dd R2.1 TIN R2.2 Full Name of Dealer R2.3 Address mm yy dd R2.4 Mobile No. R3 Descrip....

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....) R6.9 Sale to S.E.Z. against Form I [Sec.8(6) to 8(8)] R6.10 Job work, labour & Services charges for works contracts not amounting to sales but included in the Central Turnover R6.11 Total deductions claimed [R6.1(4) to R6.10) R6.12 Balance Total Taxable turnover of Inter State Sales (R5.1-R6.11) R7 Calculation of Rate Turnover Tax Payable Tax for the Quarter of Tax R7.1 Turnover of 2% Goods sold against C-Form [Goods specified in Schedule III of DVAT Act (i.e.@5%)] R7.2 Turnover of 2% Goods sold against C-Form [goods not specified in any of the Schedules of DVAT Act (i.e.@ 12.5%)] R7.3 Turnover of 2% Goods sold against C-Form [Fourth ....

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....of R8) R9.1 Adjusted against liability under Local Act R9.2 Balance carried forward to next tax period R10 Verification I/We hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year INSTRUCTIONS FOR FILLING OF FORM 1 1. Please complete all the applicable fields in the Form 1 and leave other fields blank. 2. Copies of 'C' Portion of the Challan shall be attached to the Return Verification Form DVAT-56, wherever applicable, without which the Retu....