TaxTMI 
TaxTMI 
Assessment Order issued by the Assessing Officer under CST (Delhi) Rules, 1957
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....wn in this regard. Further, all Zonal Authorities are also requested to ensure compliance of these instructions. This issues with the approval of the Commissioner, Trade & Taxes. Encl: As above. (Anand Kumar Tiwari) Additional Commissioner (Policy) DEPARTMENT OF TRADE & TAXES, GOVT. OF NCT OF DELHI (POLICY BRANCH) WAPAR BHAWAN, I.P. ESTATE, NEW DELHI No.F.3(767)/Policy/VAT/2017/Pt. File/1228-33 Dated : 28/03/2019 CIRCULAR NO. 10 OF 2018-19 Subject :-Regarding assessment order under the CST Act, 1956 for the year 2014-15 This is in continuation to this department's previous circular No.03 of 2018-19 issued on dated 15.5.18. It has been reported that in some Assessment cases pertaining to the year 2014-15, FORM 9 has not been considered or has been partly considered (Even though filed be the dealer) and in some other cases more than one Assessment order issued for the particular period. In this regard it is clarified that in Assessment cases pertaining to the year 2014-15, where FORM 9 has not been considered or partly considered (Even though filed by the dealer) and more than one Assessments have been made, the Asses....
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....o be assessed for tax due to the government within the given time frame. 3. The details of information furnished in Form 9 is available in database of the departmental server. System/EDP branch shall provide the information so received and the amount of tax to be levied for deficiency of the forms by comparing it with information filed by the dealer in periodical returns filed in Form 1. A specimen of the editable assessment order will also be made available by system branch and Assessing Authorities are required to frame the orders accordingly. If an assessment has already been framed for any tax period, no fresh assessment order is required to be framed for same tax period again. The original order may be re-assessed if so needed provided no objection/appeal has been filed against the original order. 4. In no case, hard copy of the statutory forms for which information has been filed in Form 9 or not may be accepted while framing the assessment. Authenticity of the forms for which information has been filed in Form 9 can be verified from TINXSYS site if so required. For deficiency of 'H' forms for sale made to Delhi dealers and reported....
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....ment of NCT of Delhi Form DVAT 09 Cover Page [See Rule 16] Application for Cancellation of Registration under Delhi Value Added Tax Act, 2004 Checklist of Supporting Documents Please tick as applicable Mandatory Documents Certificate of registration issued to the dealer Supporting Documents Proof of discontinuance of business Proof of closure of incorporated body Proof of death of sole proprietor Proof of dissolution of firm Proof that the dealer has ceased to be liable to pay tax Others, please specify Reasons for Rejection (For Office Use Only) Please tick as applicable Not attached Mandatory Supporting Document(s). Other Department of Trade and Taxes Government of NCT of Delhi Form DVAT 09 PART - A [See Rule 16] Application for Cancellation of Registration under Delhi Value Added Tax Act, 2004 Please attach your tax return for the tax period in which the effective date of cancellation of your registration falls. Please remember that if you are registered under the Central Sales Tax Act, you will have to file a separate application for the purpose of cancellation of that registration. 1. TIN 2. Full Nam....
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.....3(22)/Fin.(T&E)/2006-07/dsfte/344-353 dated 07.09.2006 w.e.f. 07.09.2006. Document 2 "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- (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 r....
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....er 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-I/E-II/F/H/I/J Forms)(Relating to R. 7.3) Sr No Tax Period Type State of form Quarter TIN of Issuing dealer (Party) 1 2 3 4 5 Name of Address Value of of Party Forms, as Series No. (Value in Rs.) Form D....
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....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 of R3 and col. 4 of R7.3 i.e. 'Type of form'. For working out tax liability, if form C is not received, irrespective of whether E-I /E-II has been received or not, then tax rate applicable under DVAT Act shall be applicable on the turnover for which 'C' form has not been rec....