Prescribes procedure that may be adopted for framing of assessment in cases of deficiency of Central Statutory Forms like ‘C’, ‘D’, ‘E-I’, ‘E-II’, ‘F’, ‘H’ etc - VAT - Delhi - 13 OF 2007-08

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.6(49)/Policy-I/VAT/2007-08/715-26 Dated: 30.01.2008 CIRCULAR NO. 13 OF 2007-08 Instructions/clarifications have been issued from time to time on framing of assessment under Central Sales Tax Act, 1956 for the Assessment Year 2005-06 and onwards due to deficiency of Central Statutory Forms like 'C', 'D', 'E-I', 'E-II', 'F', 'H' etc. It has come to notice that Assessing Authorities are not following uniform pattern in assessing such cases. Following procedure may be adopted for framing of assessment of such cases: (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)