TMI BlogAmendment in Central Sales Tax (Delhi) Rules, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... effect. 2. Amendment of rule 3. - In the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as "the principal Rules"), in rule 3, in sub-rule (2), for the form of acknowledgement receipt appended thereto, the following shall be substituted, namely:- FORM OF ACKNOWLEDGEMENT RECEIPT Receipt No. Dated the .. Received from M/s (Registration Certificate No ) a monthly/ quarterly/six monthly/yearly return in Form 1 along with Part 'C' of the treasury challan showing the deposit of Rs. .......................................................................................................... for the month/quarter/six months/year ending .. Signature of Commissioner person authorized 3. Substitution of new rule for rule 4. - In the principal Rules, for rule 4, the following rule shall be substituted namely: "4. Reconciliation Return - In addition to the returns required under rule 3, every dealer shall also furnish to the Commissioner, a Reconciliation Return in Form DVAT -51 as prescribed in the Delhi Value Added Tax Rules, 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forms issued to him earlier; or (iv) some adverse material has been found by the Commissioner suggesting any concealment of sale or purchase or furnishing inaccurate particulars in the returns; the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of Declaration Form 'C' to him: Provided that the Commissioner may, after affording the applicant an opportunity of being heard, withhold, for reasons to be recorded in writing, issue of declaration Form 'C' for transactions prior to 1st October, 2005 to him if the applicant has not filed 'proper requisition account for such declaration forms or the applicant has not filed proper utilization account in Form 2B of the Forms issued to him earlier: Provided further that the Commissioner may instead of withholding Declaration Form 'C' to the applicant, issue such forms in such numbers and subject to such conditions and restrictions, as he may consider necessary: Provided also that notwithstanding the provisions of any other rule the issue of Declaration Form 'C' to a dealer to whom a certificate of registration under the Act has been granted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths after the end of the quarter in which such declaration forms are issued to him by the Commissioner." 5. Amendment of rule 6 - In the principal Rules, in rule 6, in sub-rule (3), for clause (a), the following clause shall be substituted, namely: "(a) A dealer who claims to have made a sale to the Government (other than the Government registered as a dealer under the Act) shall, in respect of such claim, furnish to Commissioner with in a period of three months after the end of the quarter to which the certificate relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the certificate in Form 'D' received by him from the authorized officer of the Government and shall also produce for Inspection the portion of the certificate marked "duplicate", if required to do so by the Commissioner: Provided that a dealer who claims to have made a sale to a registered dealer during the period from 1 st April, 2005 to 30th September, 2005 shall furnish to the Commissioner by 31 st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'C' received by him from the purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all also produce for inspection the portion of the aforesaid declaration and certificate marked "duplicate", if required to do so by the Commissioner. Provided that a dealer who claims to have made a sale to a registered dealer during the period from 1 st April, 2005 to 30 th September, 2005, shall furnish to the Commissioner by 31st December, 2006 along with .the reconciliation return prescribed in rule 4, the portion marked "original" of the Certificate in Form 'E-I' or 'E-II', as the case may be, received by him from the purchasing dealer and shall also produce for inspection, the portion of the Certificate marked "duplicate", if required to do so by the Commissioner." (b) after sub-rule (7) the following sub-rule shall be inserted, namely: "(8) Every registered dealer to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner Utilization account in Form '2B' within a period of three months after the end of the quarter to which the declaration relates. In case no declaration form is utilized during any quarter, in that event also the dealer shall furnish to the Commissioner utilization account in form '28' stating nil utilization: P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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