Delhi CST Rules Amended, Form 1 Revised, Form 9/ Form 10/ Form 11 inserted

DVAT Deptt Amends Delhi CST Rules including revision of Form 1 and insertion of Form 9/ Form 10/ Form 11

The DVAT Deptt has notified Central Sales Tax (Delhi) [Amendment] Rules, 2014, vide Notification dt 5th March 2014 to further amend the Central Sales Tax (Delhi) Rules, 2005, including revision of Form 1 and insertion of Form 9/ Form 10/ Form 11, as under:

DVAT Notification dt 5th March 2014 Amendments in Delhi CST Rules

Amendment of Delhi CST Rule 4

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 end of the year to which it relates. The return shall be filed electronically;

Provided that the return can be filed 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(l);

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 rules have the same meaning as defined in Delhi Value added Tax Act, 2004 and rules framed there under.

Insertion of Delhi CST Rule 10A

Rule 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.

Amendment in CST Form-1

(i) The block R10 and R11 shall be omitted

(ii) Block ‘R12 verification’ is renumbered as block ‘RIO verification

Insertion of Form-9, Form-10, Form-11 under Delhi CST Rules

(i) Form 9 – Reconciliation Return for Inter-State Sales/Stock Transfer etc

Form 9 under CST Rules 

(ii) Form 10 – Application for Cancellation of Registration under Central Sales Tax Act, 1956 (If not applied for cancellation under DVAT Act)

Form 10 under CST Rules

(iii) Form 11 – Application for Amendment of Registration under Central Sales Tax Act, 1956 (If amendment is not covered under DVAT Act)

Form 11 under CST Rules

DVAT User Manual for Form 9 under CST Rules (Reconciliation Return for Inter-State Sales/Stock Transfer etc)

DVAT User Manual for Form 9 under Delhi CST Rules

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