|
(i)
Assessment may be framed for each tax period for which
last date/extended last date for submission of central
statutory forms through DVAT-51, in lieu of central sale
to registered dealers has already expired.
(ii)
All Central Statutory Forms filed by the dealer up to
the time permissible under the Act or during extended
period in lieu of central sale to registered dealers at
concessional rates, may be considered while framing
assessment.
(iii)
Statutory Forms filed after the last date/extended date
of submitting such forms can be considered at the time
of framing assessment provided the dealer has applied
for extension of time on or before the due date of
filing of such forms. The application for extension
should normally be filed along with Reconciliation
Return in Form DVAT 51 of relevant quarter and the fact
should have been mentioned clearly on DVAT 51 also.
(iv)
Assessing Authorities can consider the application for
extension of time for submission of statutory forms for
a quarter on merit as laid down in proviso to Rule 12(7)
of Central Sales Tax (Registration & Turnover)
Rules, 1957 to their satisfaction.
(v)
Further, resources should not be wasted by calling
information under section 59 of Delhi Value Added Tax
Act, 2004, where complete statutory forms have been
filed for a tax period. Information may be asked in a
limited manner if the situation so warrants.
(vi)
Wherever, the information has been sought u/s 59 of
Delhi Value Added Tax Act, 2004 assessment order
creating nil demand has to be passed even if forms are
not deficient.
While
passing assessment order for a particular tax period,
instead of looking into the deficiency related to the
central forms for central sale only, other deficiencies
or misrepresentation or any other violation of the
provision of CST Act, 1956 should also be taken into
consideration.
2.
Assessment of cases, pertaining to Assessment Year
2005-06 and those pertaining to I, II & III quarters
of Assessment Year 2006-07 may be taken up without
further loss of time, where statutory forms are
deficient. Recovery proceeding may be launched to
recover the demand so created in such cases in
accordance with the provisions of law.
3.
The above instructions may be adhered to scrupulously.
4.
This issues with the prior approval of Commissioner,
VAT.
(Rajender
Kumar)
Value
Added Tax Officer (Policy)
|
