Central Sales Tax(Delhi)[Amendment]Rules,2014

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....le 3, every dealer shall also furnish to the Commissioner, a Reconciliation Return for a year in Form 9 relating to receipt of declarations / certificates (hereinafter referred to as `statutory forms') within a period of six months from the cud of the year to which it relates. The return shall be filed electronically: PROVIDED that the return can be tiled for a quarter or more than one quarter of the year, any time during the year but not later than the limitation period specified in sub-rule(1): PROVIDED ALSO that provisions of sub-rule (5) of rule 5, clause (a) of sub rule (5) of rule 7, sub-rule(2) of rule 9, rule 6A and rule 6B shall not apply in so far as periodicity of filing of reconciliation return and furnishing of declaration(s) / certificate(s) is concerned." (2) The statutory forms received in original, in lieu of concessional sale or stock transfer shall be retained by the dealer with him. The Commissioner may direct the dealer to furnish such forms as and when required by him during a period of seven years from the end of the year to which the forms relate. (3) The return in Form 9, may be revised by the end of the financial year next to which it relat....

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...., I.P. Estate, New Delhi 8. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi 9. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi 10. VATO (Systems) 11. Guard File. 12. Website (Ravinder Kumar) Dy. Secretary VI (Finance) ============= Document 1 "Department of Trade and Taxes Government of NCT of Delhi Form 9 [See Rule 4] The Central Sales Tax (Delhi) Rules, 2005 Reconciliation Return for Inter-State Sales / Stock Transfer etc. Ward No. - If revised Original/Revised (i) Date of filing original return - (ii) Ack. Receipt No. - (iii) Reason for revision - (Note Please read instructions at the end carefully before filing up the form) R1-Year and Tax Period(s): Tax Period Fro (s) m Year- To 1 / 1 1 / / dd mm yy dd mm Yy R2 Identification R2.1 TIN R2.2 Full Name of Dealer R2.3 Address R2.4 Mobile No. 1 Quarter against Turnover of sale /stock Value of of R3-Receipt and Pendency of declarations / certificates (C/C+E-I/C+E-II/E-I/E....

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....7 Total 8 Total Year No. Tax Period/ Turnover of R7.3 Details of pending forms for which assessment has not yet been framed Sr 농업 Type of form Net value of forms Tax rate under Tax Tax paid liability Quarter against pending which forms excluding CST/freig DVAT [(5- Tax payable (8-9) Interest Total (10+11) Act (0, 6)*7/100] sale/ (Col. 8 ht or 2%) stock of R3 of goods for E- transfer the effected relevant year) returned etc. received I/II) (%) after end of limitation period of the year 1 2 3 4 5 6 7 8 9 10 11 12 Total E-I (Recd) E-II (Recd) E-I & C (Not Recd) E-II and C (Not Recd) E-I Not Recd, C recd E-II Not Total Feed tax 0 0 0 0 2 2 R7.4 Payment details relating to Col. 9 of R7.3 Sr. No. 1 Date of payment 2 Challan ID 3 Name of Bank Branch 4 Amount paid (Rs.) Tax 5 Interest 6 Total 7 Total R7.5-Detail of the forms Received (C/E....

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....sport etc. or value of sold goods returned. Value over & above taxable turnover is the excess value of the form(s). The details of forms for Sale / stock transfer effected in a tax period should be reported against that tax period only irrespective of whether the goods have been received by buyer/transferee in the subsequent tax period. 6. Pendency of forms means the turnover for which forms have not been received till filing of the return. 7. Registration No. / TIN of issuing dealer/Party means the dealer who has issued forms to the dealer against concessional sale, stock transfer or transit sale. 8. Rate of tax under DVAT Act means rates specified in schedules appended to Delhi Value Added Tax Act, 2004. 9. For the purpose of Block R 3 and R 7, turnover of all kinds of sale / stock transfer should be reported before the row of 'Total'. Normal sale against 'C' forms and sale in transit against 'C+E-I/E-II' should be shown separately. In case of transit sale, details of forms 'C' & 'E- 'I/E-II' are to be provided separately. The details of 'C' forms for transit sale shall be provided in upper row mentioning C+E-I' or 'C +E-II' in Col. 3 ....