(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P.ESTATE: NEW DELHI-110002
Dated the 20.09.2013
No.F.3(16)/Fin.(Rev-I)/2013-14/ .- In exercise of the powers conferred by subsections 3 and 4 of section 13 of the Central Sales tax Act,1956 (Act No. 74 of 1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Central Sales Tax (Delhi) Rules, 2005, namely:
1. Short title and commencement.- (1) These rules may be called the Central Sales Tax [(Delhi) (Second Amendment)] Rules, 2013.
(2) They shall come into force on the date of its publication in the Delhi Gazette.
2. Substitution of Form 1 – In the principal Rules, in forms appended thereto, for Form 1, the following shall be substituted, namely:-
INSTRUCTIONS FOR FILLING OF FORM 1
1. Please complete all the applicable fields in the Form 1 and leave other fields blank.
2. Copies of ˜C™ Portion of the Challan shall be attached to the Return Verification Form DVAT-
56, wherever applicable, without which the Return would be treated as incomplete.
3. All figures should be rounded off to the nearest rupee.
4. The value of goods returned for sales made during the current tax period should be shown in
R5 and the amount of tax on value of sold goods returned under CST Act, for the previous
tax periods, but not older than six months, should be reflected in R7.9.
5. Sale against H Forms under section 5(3) under the Central Sales Tax Act should be reported
in R6.1(3). The sales made against H Form by a Delhi dealer to the Exporter in Delhi should
be reported in Form DVAT-16..
By order and in the name of the Lt. Governor of the National Capital Territory of Delhi,
Dy. Secretary (Infra)
No.F.3(16)/Fin.(Rev-I)/2013-14/dsVI/787 Dated the 20.09.2013
Copy forwarded for information to:-
1. The Principal Secretary (GAD), Government of NCT of Delhi in duplicate with the request to publish the notification in Delhi Gazette Part-IV (extraordinary) in today™s date.
2. The Principal Secretary to the Hon™ble Lieutenant Governor, Delhi.
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