Filing of Reconciliation Return in Form 9 under CST Rules
Due Date Extended to 31 Mar. 2016 for Reco. Return 2014-15
The DVAT Deptt vide Circular No. 39 of 2015-16 dt. 29th Feb 2016 has further extended the due date to 31st March, 2016 for filling of reconciliation return in Form 9, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005, for the year 2014-15.
The return is to be filed by dealers who have made interstate sale at concessional rates against statutory forms ‘C’ or who have made stock transfers against ‘F’ forms or sold the goods against ‘H’ forms to dealers (other than Delhi) or claimed deduction from taxable turnover against E-I/ EII forms or I/ J forms etc.
The dealers who have not made the sale as mentioned above need not file reconciliation return in Form 9.