Central Sales Tax(Delhi)[Amendment]Rules,2014 - F. 3(27)/Fin.(Rev-I)/2013-14/dsVl/292 - 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

No. F. 3(27)/Fin.(Rev-I)/2013-14/dsVl/292

Dated the 05/03/2014

NOTIFICATION

No. F.3(27)/Fin.(Rev-I)/2013-14/.- In exercise of the powers conferred by sub-section 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:

1. Short title and commencement.- (1) These rules may be called the Central Sales Tax (Delhi) [Amendment] Rules, 2014.

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

2. Amendment of rule 4.- In the said rules, rule 4, shall be substituted, namely

"(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."

3. Insertion of rule 10A .- In the said rules, after rule 10, the following shall be inserted, namely :-

"10A   Amendment and Cancellation of Registration Certificate:- The application for cancellation of registration can be filed in Form 10 and application for amendment of the registration can be filed in Form 11. The applications shall be processed in the manner specified under the Delhi Value Added Tax Act, 2004 and rules framed there under.

4. Amendment in CST Form-1.- In the said rules, in forms appended thereto, in CST Form 1.-

(i)  The block R10 and R 11 shall be omitted.

(ii) Block 'R12 verification' is renumbered as block 'R10 verification'.

5. Insertion of Form-9, Form-10, Form-11.- In the said rules, in forms appended thereto, Form, 9, 10, and 11 shall be inserted, namely:-

Form 9

Form 10

Form 11

By order and in the name of the Lt. governor of

the National Capital Territory of Delhi

(Ravinder Kumar)

Dy. Secretary VI (Finance)

Dated the ______________2014

No. F.3(27)/Fin.(Rev-I)/2013-14/dsVI/292

Copy forwarded for information and necessary action to:-

1.  The Principal Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya. New Delhi one spare copy for publication in Delhi Gazette Part-IV(extraordinary) in today’s date.

2. The Principal Secretary to the Lt .Governor, Delhi, Raj Niwas, Delhi

3. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi.

4. The commissioner, Value Added Tax, Vyapar Bhawan, I.P. Estate, New Delhi

5. The P.A. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi.

6. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

7. OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi

8. The Registrar, Delhi Value Added Tax Appellate Tribunal, Vyapar Bhawan, I.P. Estate, New Delhi

9. VAT Officer (Policy), Department of Trade and Taxes, Government of NCT of Delhi, Vyapar Bhawan, New Delhi

10. VATO (Systems)

11. Guard File.

12. Website

(Ravinder Kumar)

Dy. Secretary VI (Finance)