GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
                         DEPARTMENT OF TRADE AND TAXES
                                (POLICY BRANCH)
                   VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002

     No.F.7(420)/VAT/Policy/2011/PF/954-960                       Dated: 07/11/2013
                                   CIRCULAR NO.23 OF 2013-14

         Sub: Clarifications for filing online return.

        In continuation to Circular No.22 of 2013-14 issued vide No.F.7(420)/VAT/Policy/
     2011/PF/932-938 dated 06/11/2013, it is further clarified that _

     1. Block R10 of CST return filed in Form 1 is part of the return. For the convenience of
        dealers relaxation for filing the said block by 30th November, 2013 for the year 2009-
        10 and 31st December, 2013 for other years have been given for 2nd quarter return of
        2013-14 only. However, non-filing of this block after the extended date shall involve
        imposition of penalty under ection 86 of the DVAT Act, 2004.
     2. Filling up tax contribution in block R3 of DVAT return filed in Form DVAT-16 is being
        made non-mandatory for the 2nd quarter return of 2013-14 only. In future, information
        would need to be supplied while filing the return.

        This issues with the prior approval of Commissioner, Value Added Tax.








                                                                    (Sanjeev Ahuja)
                                                              Special Commissioner (Policy)

No.F.7(420)/VAT/Policy/2011/PF/954-960                                Dated: 07/11/2013

           Copy forwarded for information and necessary action to:

1.      All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi,
        Vyapar Bhawan I.P.Estate, New Delhi-02.
2.      Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
        I.P.Estate, New Delhi-02.
3.      Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
        I.P.Estate, New Delhi-02 for uploading the circular on the website of the department.

4.      The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan,
        I.P.Estate, New Delhi.
5.      All VATOs/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan,
        I.P.Estate, New Delhi-02.
6.      PS to the Commissioner, VAT     Department of Trade and Taxes, GNCT of Delhi Vyapar
        Bhawan, I.P.Estate, New Delhi-02.
7.      Guard File.







                                                                        (Lokesh Chandra)
                                                           Value Added Tax Officer (Policy)