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Other returns and additional information for proper administration of the Act (section 100)

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..... son shall produce such information as required for proper administration of the Act. (3) Where, upon the commencement of the Act, a person is deemed to have been registered under the Act pursuant to section 24, he shall furnish a statement of opening stock held by him and that has not suffered tax under Delhi Sales Tax Act 1975 (43 of 1975) in Form DVAT-18A along with his first return to .....

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..... e 2 [***] or branch transfer in the course of inter state trade or commerce or in the course of export shall furnish to the Commissioner a reconciliation return in Form DVAT -51 with in three months after the end of each quarter: Provided that for the transactions prior to 1 st October, 2005, such reconciliation return in Form DVAT -51 shall be furnished by 31 st December, 2006. ] .....

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