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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/2011/1177-1183 Dated: 31/12/2013

CIRCULAR NO. 31 OF 2013-14

Sub: Filing of information in block R.10 of CST return Form 1.

Block R.10 of CST return Form 1 pertains to filing of the information for receipt
and pendency of central statutory forms/declarations in lieu of concessional sale/stock
transfer for the preceding 4 years. The block has been inserted in the return through
recent amendment in Central Sales Tax (Delhi) Rules, 2005. Second quarter return of
the year 2013-14 was the first return to be filed after the amendment.
2. On the request of Sales Tax Bar Association and dealers, the filing of the said
block was de-linked from the return and a facility was created to file the information on
pending statutory forms separately. The date of filing of the said block as well as return
was also extended upto 31st
December, 2013.
3. Many dealers have availed of the facility and filed the above said information
online. But, some dealers have still not been able to compile and file the information till
date, although their returns have been otherwise submitted. Now, the third quarter
return also becomes due from 1st
January 2014, wherein the same information is to be
filed upto date.
4. In view of the above, as a facility to the dealers who could not file the
information in block R.10 of CST return Form 1, they are allowed to file the same as part
of the third quarter return of the year 2013-14.
5. Further, in exercise of the powers conferred on me by Rule 49A of Delhi Value
Added Tax Rules, 2005, I, Prashant Goyal, Commissioner, Value Added Tax hereby
extend the date of filing of third quarter return of 2013-14 to 31st
January, 2014.

(Prashant Goyal)
Commissioner, Value Added Tax
No.F.7(420)/VAT/Policy/2011/1177-1183 Dated: 31/12/2013

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 Asstt. Commissiones (VAT)/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.

(Vijay Chandna)
Assistant Commissioner (Policy)
(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002

No.F.3(384)/Policy/VAT/2013/1188-1200 Dated:31/12/2013
NOTIFICATION
In partial modification of Notification No. F.3(384)/Policy/VAT/2013/1148-1160 dated 27-
12-2013 regarding submission of audit report in Form AR-I for the year 2012-13 by dealers
having turnover of Rs.10 crores or more in 2011-12 or 2012-13, I Prashant Goyal,
Commissioner, Value Added Tax, in exercise of the powers conferred under Section 49 and 70
of the Delhi Value Added Tax Act, 2004 read with Rule 42A of the Delhi Value Added Tax Rules,
2005 hereby extend the date of filing of the said report to 31-01-2014 instead of 10-01-2014
as notified earlier.
(Prashant Goyal)
Commissioner, Value Added Tax

No.F.3(384)/Policy/VAT/2013/1188-1200 Dated:31/12/2013
Copy forwarded for information and necessary action to:
1. The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi
Sachivalaya, New Delhi-02.
2. The Principal Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya. New Delhi one
spare copy for publication in Delhi Gazette Part-IV(extraordinary) in today’s date.
3. The Principal Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya,
New Delhi-02.
4. All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan,
I.P.Estate, New Delhi.
5. The Addl.Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan,, I.P.Estate,
New Delhi to arrange to give wide publicity to this notification.
6. The System Analyst (EDP), Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate,
New Delhi to upload the Notification on the website of the Department.
7. The Deputy Director (Policy), Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate,
New Delhi.
8. All VATOs/AVATOs Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi
through their Zonal Incharge.
9. The President/Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P.Estate,
New Delhi.
10. The President, Institute of Chartered Accountants of India, I.P.Estate, New Delhi. May
please note that further extension in date of submission of Form AR-1 shall
not be possible. Also, since a certain percentage of cases shall be picked up
for peer review and hence members may be advised to ensure quality of
output.
11. The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan,
I.P.Estate, New Delhi.
12. P.S to the Commissioner, Department of Trade & Taxes, Department of Trade & Taxes,
Vyapar Bhawan, I.P.Estate, New Delhi.
13. Guard File.
(Vijay Chandna)
Assistant Commissioner (Policy)

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .