GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

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)

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

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. . . . .