The reconciliation return in CST Form 9 - VAT - Delhi - 05/2014-15

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 No.F.3(444)/Policy/VAT/2014/231-237 Dated: 04/08/2014 CIRCULAR No. 5 OF 2014-15 The reconciliation return in CST Form 9 relating to receipt of declarations/ certificates for a year has been notified vide Notification No.F.3(27)/Fin(Rev-I)/2013-14/dsVI/292 dated 05/03/2014. Therefore, all eligible dealers are required to furnish relevant information for the year 2013-14 latest by 30/09/2014. In the Form 9 , dealer can also furnish the details of pendency of forms for preceding three years, viz. 2010-11, 2011-12, 2012-13, if no assessment has been framed for the relevant year. 2. Accordingly, no Assessing Authorities shall frame any central assessment related to Central declaration forms and where no refund is involved, as the same shall be generated by the Systems Operation Branch on the basis of the information furnished by the dealer in Form 9 . 3. 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. 4. All Zonal Authorities may ensure strict compliance of the circular. 5. This issues with the prior approval of Commissioner, VAT conveyed vide Dy. No. 903 dated 31/07/2014. (Sanjeev Ahuja) Spl.Commissioner(Policy) Dated 04/08/2014 No.F.3(444)/Policy/VAT/2014/231-237 Copy forwarded for information and necessary action to: 1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P.Estate, New Delhi-02. 2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02. 3. Programmer (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. 4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P.Estate, New Delhi. 5. All Assistant Commsioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02. 6. PS to the Commissioner, VAT, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P.Estate, New Delhi-02. 7. Guard File. (Rajesh Bhatia) Assistant Commissioner (Policy)