TMI BlogReconciliation Return.X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as `statutory forms') within a period of six months from the cud of the year to which it relates. The return shall be filed electronically: PROVIDED that the return can be tiled for a quarter or more than one quarter of the year, any time during the year but not later than the limitation period specified in sub-rule(1): PROVIDED ALSO that provisions of sub-rule (5) of rule 5 , c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding anything contained in these rules or the DVAT Rules, 2005 , no further extension in the time period for such revision shall be permissible. Explanation - The word `year' and `quarter' for the purposes of these, rule, have the same meaning as defined in Delhi Value added Tax Act, 2004 and rules framed there under.] ------------------------------ Notes:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, a Reconciliation Return in Form DVAT -51 as prescribed in the Delhi Value Added Tax Rules, 2005, within a period of three months after the end of each quarter: Provided that in respect of the period from 1st April, 2005 to 30th September, 2005, every dealer shall furnish to the Commissioner by 31st December, 2006, a Reconciliation Return in Form DVA T -51 for the whole period. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
