GOVERNMENT'OF          NATIONAL .CAPITAL TERRITORY           OF DELHI
                             DEPARTMENT OF TRADE AND TAXES
                                        (POLICY BRANCH)
                   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 -
                                                                            !it

 Utilisation account. of declaration forms issued in advance, of
                  ..                                                  Central'Saies
                                                                               .... 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,                             .       ~.

                                                                           (SANJE?v;HUiA)
                                                                  Spl. Commissioner(Po"licy)

 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
          department.                                       .
 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.






                                                                          (LokeshChandra)
:("
                                                             Assistant Commissioner (Policy)


                                                                                                      Circular