TaxTMI 
TaxTMI 
Central Sales Tax [(Delhi) (Second Amendment)] Rules, 2013
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....hi, hereby, makes 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) (Second Amendment)] Rules, 2013. (2) They shall come into force on the date of its publication in the Delhi Gazette. 2. Substitution of Form 1 - In the principal Rules, in forms appended thereto, for Form 1, the following shall be substituted, namely:- Form 1 By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (H.P. Sharma) Dy. Secretary (Infra) Dated the 20.09.2013 No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/787 Copy forwarded for information to:- 1. The....
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....CE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-110002 No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/787 NOTIFICATION Dated the 20.09.2013 No.F.3(16)/Fin.(Rev-I)/2013-14/ In exercise of the powers conferred by sub- sections 3 and 4 of section 13 of the Central Sales tax Act, 1956 (Act No. 74 of 1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes 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) (Second Amendment)] Rules, 2013. (2) They shall come into force on the date of its pub....
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.... R6.2(1) On consignment basis R6.2(2) Branch Transfer R6.2(3) Own goods transferred for Job Work against F Form R6.2(4) Other dealers'goods returned after Job work against F-Form R6.2(3) Sub-Total [R6.2(1)+R6.2(2)+R6.2(3)+R6.2(4)] R6.3 Sales against C+E-I/ E-II Forms [Sec.6(2)] R6.4 Sales to diplomatic missions & U.N. etc. [Sec.6(3)] R.6.5 Sale of Exempted Goods (specified in Schedule 1 of DVAT ACT) R6.6 Sales covered under proviso to [Sec.9(1)] Read with Sec.8(4)] R6.7 Sales of Goods Outside Delhi (Sec.4) R6.8 Sale to S.E.Z. against Form I [Sec.8(6) to 8(8)] R6.9 Cost of Freight, deliveries, freight or installation, separately charged and cash discount allowed according to ordinary trade....
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.... liability (refer item R9.1 of Form DVAT- 16) R7.13 Net Tax [R7.10 (R7.11 + R7.12 )] R 7.14 Interest, if payable 20% R.7.15 Penalty, if payable R7.16 Balance Payable (R.7.13+R7.14 +R7.15) R7.17 Less: Amount deposited by the dealer (attach proof of payment with Form DVAT-56) S.No. Date of deposit Challan No. Name of Bank and Branch Amount R8 Net Balance* (R7.16- R7.17) * The net balance should not be positive as the amount due has to be deposited before filing the return. IF THE NET BALANCE ON LINE R8 IS NEGATIVE, PROVIDE DETAIS IN THIS BOX R9 Balance brought forward from line R8 (positive balance of R8) R9.1 Adjusted against liability under Local Act R9.2 Balance carried for....
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....een 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 Return would be treated as incomplete. 3. All figures should be rounded off to the nearest rupee. 4. The value of goods returned for sales made during the current tax period should be shown in R5 and the amount of tax on value of sold goods returned under CST Act, for the previous tax perio....