Filing of Return in Form 1 under Central Sales Tax Act, 1956.

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....e Notification No. F.3(27)/Fin(Rev-I)/2013-14/dsVI/292 dated 05/03/2014., Since, the notification came into effect from 05.03.2014, the fourth quarter return for the year 2013-14 will continue in the same format as existing at the beginning of the quarter and may be filed with aforesaid blocks (R 10 & R 11). However, information pertaining to year 2009-10 and 2010-11 shall not be provided in the block R 10, since default assessment for missing forms for these years has already been carried out. All Assessing Authorities are therefore directed to scrutinize/assess the cases pertaining to the said  accordingly. (SANJEEV AHUJA) Spl. Commissioner (Policy) Dated: No. F.7/420/VAT/Policy/2011/PF/02-08 Copy forwarded for info....

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....half, 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: 1. (1) RULES Short title and commencement 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 - 66 (i) for sub-rule(2), the following shall be substituted, namely:- (ii) "(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as pres....

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.... R6.1(2)(2) Sales occasions import [Sec.5(2)-Second limb] R6.1(3) Sale against H Forms [Sec. 5(3) ( Inter-State)] R6.1(4) Sub-Total [R6.1(1)+R6.1(2)(1) + R6.1(2)(2) +R6.1(3)] as per DVAT Act, 2004 (0,1,5,12.5, 20) % R6.2 Stock/Branch against F Forms [Sec.6(a)] Transfer R6.2(1) On consignment basis R6.2(2) Branch Transfer R6.2(3) [R6.2(1)+R6.2(2)] Sub-Total R6.3 Sales against E-I & E-II Forms [Sec.6(2)] R6.4 Sales to diplomatic missions & U.N. etc. [Sec.6(3)] R6.5 Exempted Sales [Sec.8(5)] R.6.6 Sale of Exempted Goods (specified in Schedule 1 of DVAT ACT) R6.7 Sales covered under proviso to [Sec.9(1)] Read with Sec.8(4)(a)] R6.8 Sales of Goods ....

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.... period R7.12 Adjustment of Excess Tax Credit DVAT under towards CST liability (refer item R9.1 of Form DVAT-16) R7.13 Net Tax [R7.10 (R7.11 + R7.12 )] - R7.14 Interest, if payable 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) Date of Challan Name of Bank S. No. deposit No. 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 R 8 IS NEGATIVE, PROVIDE DETAIS IN THIS BOX R9 Balance brought forward from line R....