Framing of Central Assessments - Dated 2-2-2017 - VAT - Delhi
February, 08th 2017
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES POLICY BRANCH
VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02
CIRCULAR NO. 22/2016-17
Sub :- Framing of Central Assessments
The reconciliation return in CST form 9 relating to declaration of sales against statutory forms are required to be filed by all such dealers who had effected interstate sale against any statutory form like C, F, H, E-I, E-II, I & J.
All the Assessing Authorities are hereby directed to complete the Form-9 assessment u/s 9(2) of the CST Act, 1956 read with section 32 of the DVAT Act, 2004 for the year 2012-13 which will get time barred by the end of this financial year.
OHAs/SOHAs shall allow the objection/appeal, filed, if any, framed due to deficiency of forms only after ensuring that the forms under dispute have been filed online.
This issues with the approval Commissioner, Value Added Tax.