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Framing of central assessments

VAT - Delhi - 38/2015-16 - Dated:- 19-2-2016 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 Dated: 19-02-2016 CIRCULAR NO. 38 2015-16 Sub- No.F.3(636)/Pol .....

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struction contained in circular no. 5 of 2014-15 issued vide No. F. 3(444)/Policy/VAT/2014/231-237 dated 04-08-2015, as filing of hard copy of said forms has since been dispensed with by prescribing return in Form 9 by suitably amending the Central S .....

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rms or made stock transfers against 'F' Forms or made penultimate sale made against 'H' forms are required to file details of such forms in a reconciliation return (Form 9). The dealers, who have not filed return (Form 9) despite of t .....

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overnment within the given time frame. 3. The details of information furnished in Form 9 is available in database of the departmental server. System/EDP branch shall provide the information so received and the amount of tax to be levied for deficienc .....

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ders accordingly. If an assessment has already been framed for any tax period, no fresh assessment order is required to be framed for same tax period again. The original order may be re-assessed if so needed provided no objection/appeal has been file .....

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