Rule 3 - Periodic returns - Central Sales Tax (Delhi) Rules, 2005

3. Periodic returns.- (1) Every dealer liable to pay tax under the Act shall furnish a return in Form-1 in respect of each tax period for which the turnover is required to be furnished, determined under rule 11 of the Central Rules, to the Commissioner, in the manner and by the time prescribed in respect of returns for the purposes of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) and the rules made thereunder. 2 [(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part- C of the receipted treasury challan.] ------------------------- Notes:- 1. Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-06/1528 kha, dated 17.03.2006. w.e.f. 17.03.2006. before it was read as:- FORM OF ACKNOWLEDGEMENT RECEIPT Receipt No. Dated the Received from M/s (Registration Certificate No. ) a monthly/quarterly return in Form 1 alongwith Part 'C' of the treasury challan showing the deposit of Rs. . for the month/quarter ending .. Signature of Commissioner/ person authorized 2. Substituted vide NOTIFICATION No. F. 3(6)/Fin.(Rev-I)/2013-14/Dsvi/499 dated 04/07/2013 before it was read as, "(2) The Commissioner or the person authorised by him shall issue to the dealer a receipt in the following form acknowledging the receipt of the return accompanied by Part 'C' of the receipted treasury challan. The responsibility to issue such receipts and of receiving returns shall always remain that of the Commissioner. 1 [FORM OF ACKNOWLEDGEMENT RECEIPT Receipt No. Dated the .. Received from M/s (Registration Certificate No ) a monthly/ quarterly/six monthly/yearly return in Form 1 along with Part 'C' of the treasury challan showing the deposit of Rs. .......................................................................................................... for the month/quarter/six months/year ending .. Signature of Commissioner person authorized ]"