GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002
No. F. 7(420)/VAT/Policy/2011/PF/954-960 Dated: 07/11/2013
CIRCULAR NO.23 OF 2013-14
Sub: Clarifications for filing online return.
In continuation to Circular No.22 of 2013-14 issued vide No.F.7(420)/VAT/Policy/ 2011/PF/932-938 dated 06/11/2013, it is further clarified that
1. Block R10 of CST return filed in Form 1 is part of the return. For the convenience of dealers relaxation for filing the said block by 30th November, 2013 for the year 2009-10 and 31st December, 2013 for other years have been given for 2nd quarter return of 2013-14 only. However, non-filing of this block after the extended date shall involve imposition of penalty under ection 86 of the DVAT Act, 2004.
2. Filling up tax contribution in block R3 of DVAT return filed in Form DVAT-16 is being made non-mandatory for the 2nd quarter return of 2013-14 only. In future, information would need to be supplied while filing the return.
This issues with the prior approval of Commissioner, Value Added Tax.
Special Commissioner (Policy)