GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DE.LHI-110002

Dated 09/04/2014

No. F.7/420/VAT/Policy/2011/PF/02-08

CIRCULAR NO. 1 OF 201415

 Sub: Filing of Return in Form 1 under Central Sales Tax Act, 1956.

Block R 10 – year wise details of pending forms/declarations and R 11 – it Utilisation account of declaration forms issued in advance, of Central Sales Tax Return Form 1 have been, omitted through amendment inter-alia carried out in Central Sales Tax (Delhi) Rules, 2005 vide Notification No. F.3(27)/Fin(Rev-I)/2013-14/dsVI/292 dated 05/03/2014., Since, the notification came into effect from 05.03.2014, the fourth quarter return for the year 2013-14 will continue in the same format as existing at the beginning of the quarter and may be filed with aforesaid blocks (R 10 & R 11). However, information pertaining to year 2009-10 and 2010-11 shall not be provided in the block R 10, since default assessment for missing forms for these years has already been carried out.

All Assessing Authorities are therefore directed to scrutinize/assess the cases pertaining to the said  accordingly.

(SANJEEV AHUJA)

Spl. Commissioner (Policy)

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