Procedure for obtaining Central Declaration Forms for the year 2005-06; period up to 30-09-2005 and period thereafter - VAT - Delhi - 041

OFFICE OF THE COMMISSIONER OF VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES (POLICY-III BRANCH) BIKRIKAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No.6(24)/Policy-III/VAT/2005/1201 Dated : 14/12/2005 CIRCULAR NO. 41 OF 2005-06 The Central Sales Tax (Registration turnover) Rules, 1957 have been recently amended by the Government of India providing for a new scheme of submission of declaration forms / certificates according to which a dealer is now required to submit these forms/certificates within a period of three months from the end of the period to which they relate. This new system of submission of forms is enforceable w.e.f. 01.10.2005. Consequently a need has arisen for the amendment of Central Sales Tax (Delhi) Rules, 2005 so as to maintain their consistency with the above-mentioned Central Rules. A proposal for the amendments has already been initiated by the department but in the meanwhile it is deemed necessary to issue the following directions which shall be followed by all the officers of the department in respect of issue of declaration forms. 1) Declaration forms for the assessment year 2005-06 (for the period 1st April, 2005 to 30th September, 2005) may be issued to the dealer as per the existing procedure i.e. the dealer shall apply it in Form 2C along with the requisition account in Form 2A for which requisition account in Form 2A may be filed together with last quarter/monthly return for the assessment year 2005-06. 2) Declaration forms for the period from 1st October, 2005 onwards, however, may be issued as advance forms irrespective of any pre requisition account in Form 2A or other conditions as laid down in circular no.7 of 2002-03 dated 17-07-2002 on quarterly basis if the dealer applies for it in Form 2C. Utilisation Account in Form 2B for these forms may be filed by the dealer by 31st March, 2006 (for the period 1st October, 2005 to 31st December, 2005) and by 30th June, 2006 (for the period 1st January, 2006 to 31st March, 2006). However, adequate measures for safety of Government revenue may be ensured before issue of any advance forms. This issues with the approval of Commissioner, VAT. (S.R. Maheshwari) Value Added Tax Officer (Policy-III) No.6(24)/Policy-III/VAT/2005/1201 Dated : 14/12/2005 Copy for information and necessary action to :- 1. PS to Commissioner of Value Added Tax. 2. PA to all Additional Commissioners / Joint Commissioners. 3. All Zonal Joint / Deputy Commissioners. 4. The EDP Manager for placing the circular on the official web site for information for the public. 5. All VATOs / AVATOs of the Operational Circles / KDU. 6. The President, Sales Tax Bar Association. 7. Guard file. (S.R. Maheshwari) Value Added Tax Officer (Policy-III)