CST [(Delhi) (Amendment)] Rules, 2013 – Amendment of Rule 3 & Form 1 - F. 3(6)/Fin.(Rev-I)/2013-14/Dsvi/499 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE : NEW DELHI-110002

NOTIFICATION No. F. 3(6)/Fin.(Rev-I)/2013-14/Dsvi/499

Dated the 04/07/2013

In exercise of the powers conferred by subsections (3) and (4) of section 13 of the Central Sales tax Act,1956 (Act No. 74 of 1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely:

RULES

1. Short title and commencement

(1) These rules may be called the Central Sales Tax [(Delhi) (Amendment)] Rules, 2013.

(2) They shall come into force on the date of their publication in the Delhi Gazette.

2. Amendment of rule 3

In the Central Sales Tax (Delhi) Rules, 2005, hereinafter referred as the Principal Rules, in rule 3 -

(i) for sub-rule(2), the following shall be substituted, namely:-

“(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.”.

(ii) for the Form 1 appended thereto, the following shall be substituted, namely:-

FORM 1

 

(Ravinder Kumar)

Dy. Secretary (Finance)-VI