Default Assessment under CST Act

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....rmation furnished by the dealer in Form 9. However, Assessing Authorities are allowed to frame the central assessment order of the dealer, only in such cases where it is required for processing the refund claims. However, it has been observed that some Assessing Authorities are framing default assessment under CST Act without ascertaining the filing of CST Form 9 and issuing orders, only after obtaining original Central Forms. Therefore all Assessing Authorities are hereby directed that the default assessment under CST Act shall only be carried out on the basis of CST Form 9 and due verification of the details of the central forms declared therein. This issues with the prior approval of the Commissioner (VAT) (Satnam Singh) Addi....

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....1-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- (Turnover in Rs.) II/F/H/I/J Forms) Sr Tax No Period/ form Type of Value Excess Turnover Tax rate Tax value of for under goods forms forms, which DVAT liability Tax (8*9/100) paid already which transfer return as if any forms Act sale/ made ed menti not....

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....deficiency of statutory forms Sr No. Year Tax Period Reference No. of assessment order/notice Date of Assessment Amount of Tax Order/Notice paid Whether Status, if yes in objection Col.7 /Appeal (Pending/Disposed Filed (Yes/No) of) 1 2 3 4 5 6 7 8 R7.2 Payment details relating to Col. 6 of R7.1 Sr. No. Date of payment Challan ID Name of Bank Branch Amount paid (Rs.) Tax Interest 1 2 3 4 5 6 Penalty 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 va....

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....mation given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Day Month Year Instructions- 1. The return is to be filed annually by the dealers who have effected central sale / stock transfer against statutory forms during the year or quarter as the case may be. The details of the forms received have to be provided quarter wise. It can be filed for one tax period or more than one tax period but for inclusion of information for remaining tax periods or the year, the original return filed already is to be revised. The revised ret....

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....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....