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			 GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES  
VYAPAR BHAWAN, I P. ESTATE, NEW DELHI-110 002  
No.F.3(444)/Policy/VAT/2014/231-237 Dated : 04.08.2014  
CIRCULAR NO. 5 OF 2014-15 
The reconciliation return in CST Form 9 relating to receipt of  
declarations/certificates for a year has been notified vide Notification  
No.F.3(27)/Fin(Rev-I)/2013-14/dsVI/292 dated 05/03/2014. Therefore, all eligible  
dealers are required to furnish relevant information for the year 2013-14 latest by  
30/09/2014. In the Form 9, dealer can also furnish the details of pendency of forms  
for preceding three years, viz. 2010-11, 2011-12, 2012-13, if no assessment has been  
framed for the relevant year.  
2. Accordingly, no Assessing Authorities shall frame any central assessment  
related to Central declaration forms and where no refund is involved, as the same  
shall be generated by the Systems & Operation Branch on the basis of the  
information furnished by the dealer in Form 9.  
3. However, Assessing Authorities are allowed to frame the central assessment  
order of the dealer, only in such cases where it is required for processing the refund  
claims.  
4. All Zonal Authorities may ensure strict compliance of the circular.  
5. This issues with the prior approval of Commissioner, VAT conveyed vide  
Dy.No. 903 dated 31/07/2014.  
(Sanjeev Ahuja) 
Spl. Commissioner (Policy)  
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