Filing of Return in Form 1 under Central Sales Tax Act, 1956. - VAT - Delhi - 01/2014-15

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DE.LHI-110002 Dated 09/04/2014 No. F.7/420/VAT/Policy/2011/PF/02-08 CIRCULAR NO. 1 O F 2 0 1 4 - 15 Sub: Filing of Return in Form 1 under Central Sales Tax Act, 1956. Block R 10 - year wise details of pending forms/declarations and R 11 it Utilisation account of declaration forms issued in advance, of Central Sales Tax Return Form 1 have been, omitted through amendment inter-alia carried out in Central Sales Tax (Delhi) Rules, 2005 vide 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 information and necessary action to: All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. System Analyst (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of the department. The President/General Secretary; Sales Tax Bar Association (Regd.),Vyapar Bhawan, I.P. Estate, New Delhi. All Asstt. Commissioners (VAT)/AVATOs, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02. Guard File. (Lokesh Chandra) Assistant Commissioner (Policy)