Rule 4 - Reconciliation Return. - Central Sales Tax (Delhi) Rules, 2005

3 [ 4. Reconciliation Return. (1) In addition to the returns required under rule 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 relates: PROVIDED that the Commissioner may extend the period of revision by three months after end of the limitation period of revision. PROVIDED FURTHER that notwithstanding anything contained in these rules or the DVAT Rules, 2005 , no further extension in the time period for such revision shall be permissible. Explanation - The word `year' and `quarter' for the purposes of these, rule, have the same meaning as defined in Delhi Value added Tax Act, 2004 and rules framed there under.] ------------------------------ Notes:- 1. Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-06/1528 kha, Dated:17/03/06 , w.e.f. 17.03.2006, before it was read as:- 4. Annual reconciliation statement.- In addition to the returns required under rule 4, every dealer shall also furnish an annual reconciliation statement within a period of nine months from the end of that year, in Form DVAT -51 of the Delhi Value Added Tax Rules, 2005. 2. Inserted vide Notification No. F.3(3)/Fin(Rev-I)/2012-12/DSIII/452, dated 15.06.2012 w.e.f. 15.06.2012 3. Substituted vide Notification F. 3(27)/Fin.(Rev-I)/2013-14/dsVl/292, dated 05/03/2014 , before it was read as, 1 [4. Reconciliation Return. In addition to the returns required under rule 3, every dealer shall also furnish to the Commissioner, a Reconciliation Return in Form DVAT -51 as prescribed in the Delhi Value Added Tax Rules, 2005, within a period of three months after the end of each quarter: Provided that in respect of the period from 1st April, 2005 to 30th September, 2005, every dealer shall furnish to the Commissioner by 31st December, 2006, a Reconciliation Return in Form DVA T -51 for the whole period. 2 [PROVIDED FURTHER that the Commissioner may require a dealer or class or classes of dealers or all dealers, registered under section 7 of the Act, as may be notified by him by special or general order, to file the reconciliation return electronically in the manner prescribed by him: PROVIDED ALSO that the dealers filling the reconciliation return electronically shall also file a hardcopy of such return along with the declaration(s) or certificate(s) unless exempted by the Commissioner. ] Explanation : The word quarter for the purposes of these rules means a quarter as defined in clause (d) of sub rule (4) of rule 2 of the Delhi Value Added Tax Rules, 2005. ]