Filing of Return in Form 1 under Central Sales Tax Act, 1956.
April, 25th 2014
GOVERNMENT'OF NATIONAL .CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, J.P. ESTATE, NEW DE.LHI-110002
No;F]/420)/VAT/Policy/2011/PF/ DJ- - 0<0 Dated: ? - 1.-1-' L1
CIRCULAR NO. 1 OF 2014-15
, 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 -
Utilisation account. of declaration forms issued in advance, of
.... Tax Return
ForrriI have been, omitted through amendment inter-alia carried out "iQ 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 thesaid accordinqly, . ~.
NO.F.7/420)/V AT/Policy/2011/PF/ Dated:
Copy forwarded for information and necessary action to:
1. All Spl.jAddl.jJoint Commissioners, Department of Trade and Taxes, GNCTof Delhi,
Vyapar Bhawan LP.Estate, NeW Delh'i-02.
2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar
Bhawan, LP.Estate, New Delhi-02. '
3. System Analyst (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar
Bhawan, LP.Estate, New Delhf-02 for uploading the circular on the website of the
4. 'The President/General Secretary; Sales Tax .Bar Association (Regd.), Vyapar
Bhawan, LP.Estate, New Delhi.
5. All Asstt. Commissioners (VAT)/AVATOs, Department of Trade and Taxes, GNCT of
Delhi, Vyapar Bhawan, LP,Estate, New Delhi-02. '
6. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi
Vyapar Bhawan, LP.Estate, New Delhi-02.
7. Guard File.
Assistant Commissioner (Policy)