Circular, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE & TAXES

(POLICY BRANCH) No. F.3(636)/Policy/VAT/2016/ “} Jo -°-} % Dated: 1aiz Dede CIRCULAR No?3 of 2019-20 Sub: | Assessment Order issued by the Assessing Officer under CST (Delhi) Rules, 1957 It has been brought to the notice of Competent Authority that while processing the default assessment (Assessment Orders) on the basis of the return through Form-9, filed by the dealer, the Assessing Officer are not following the laid down procedure. In this regard, it is informed that the procedure to be followed in such cases have been issued on various occasions. Some of these circulars, namely, (i) F.3(767)/Policy/VAT/2017/ Pt.file/1228-33 dated 28.03.2019, (ii) F.3(636)/Policy)/VAT/2016/1463-69 dated 18.02.2016 and (iii) No. 2986-92 dated 01.05.2015 are enclosed for reference.

All the Assessing Authorities are hereby directed to follow the instructions laid down in this regard. Further, all Zonal Authorities are also requested to ensure compliance of these instructions. This issues with the approval of the Commissioner, Trade & Taxes. Encl: As above.

LA (Anand Kumar Tiwari) Additional Commissioner (Policy) Copy for information and necessary action to:

1. All Special/Additional/Joint Commissioner of Department of Trade & Taxes, GNCTD. All Assistant Commissioner/GSTO of Department of Trade & Taxes, GNCTD. PS to Commissioner, Department of Trade - Taxes, GNCTD.

The President, Sales Tax Bar Association, 2" Floor, Vyapar Bhawan, IP Estate, pi Delhi. w n (M.B. Vijh) CIRCULAR 4G. OF 227%-2G19 Subject :- rasment ardors under 2 CSE Act, 1936 for tha veer This is in continuation to chis sepsrimend § orevinus circular W0.03 of 2032-19 issucd on dazed 15.5.18 has seen reporied Yaatin same Assessment ca 2014.15, FORMA 4 haz not been considered cr has! auisidersd (Eveq though fied be the dealer) and in some other cosy inare than one Assessment ordur issued forthe sarneular period ic year

4) this regard «1 is clarified that wn Asses:

2014-15, where FORM 9 has nor Seen cansic though fied by (he dest» the Assessing Authorities are ear 4G vensin PITT DIA Act, 2004 ov under any cther role.

etn secarqenis hove been made, cll sech cases, unoer Seran The Assessing Avrnodties are furvies afvised! ital belare exercising the powert under Secon 722 of Al Aci, 2604, tae proviscars conteined ia

Rule 368 ard in parscular Rule 368(7} should be kept in rind wile ¢ ansdering and deciding the request ai we dealer, se'sieci to the satisfectian of the Assesoag Suthority, whe may it needed, also ¢:

considered neceseary by Pinifher.

for the document: as ore The issue of Wee aa Assessment has ab: are een deat wick in ce tal vide Crcuiar Me. 5 of 2017 LS issued on dated 24.

Vibe par apprevai of The ecramissiener, 1) £7) Be Goyal) Commissioner’ AVATOs, Beparunen at Trade tothi, Vyapar Bhawan. LP Zerg New Delhi- 149002. Thiowgs

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

CIRCULAR NO. 3S 2015-16

Sub- Framing of central assessments All Assessing Authorities were advised from framing any assessment U/s 9[2) of Central Sales Tax Act, 1956 read with section 32 of Delhi Value Added Tax Act, 2004 necessitated for deficiency of central statutory forms as per instruction contained in circular no. 5 of 2014-15 issued vide No. F. 3(444}/Policy/V AT/201 4/231-237 dated 04- 08-2015, as filing of hard copy of said forms has since been dispensed with by prescribing retum in Form 9 by suitably amending the Ceniral Sales Tax (Delhi) Rules, 2005, however assessing authorities were aiso advised to frame such assessmenis if if is required to process refund cases only.

a Registered dealers who have made inter-state scles ai concessional rates against 'C’ forms or made stock transfers against ‘F’ Forrns or made penultimate sacle made against 'H’ farms are required to file details of such forms in a reconciliation return {Form 9}. The deaters, who have not filed retum (Form 9} despite of the fact that they were required to do so or ihe dealers who have filed the returns but stated deficiency of statutory forms therein and not paid the due tax for the deficiency and interest due thereon, are required fo be assesseci for tax due to the government within the given time frame.

Sr The details of information furnished in Form 7 Is available in database of tne deparimental server. System/EDP branch shall provide the information so received and the amount of tax fo be levied for deficiency of the forms by comparing it with information filed by the dealer in periodical returns fiied in Form 1. A specimen of the editable assessment order will also be made available by system branch and Assessing Authorities are required to frarne the orders 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 orcer may be re-assessed if so needed provided no objection/appec! has been filed against the original order. 4, In no case, hard copy of the statutory forms for which information has been fited in Form 9 or not may be accepted while framing the assessment. Authenticity of the forms for which information has been filed in Form 9 can be verified from TINXSYS site if so required. For deficiency of 'H’ forms for sale made to Delhi dealers and reported in local Return Form DVAT-164, assessment may be framed under the local DVAT Act. To begin with, the exercise may be completed for the year 2011-12 by the end of February, 2016. Thereafter, cases for next assessment years 2012-13 and 2013- 14 respectively may be faken up after receiving the details from the systems branch. iD.

orders framed for Bie. es objection/appeal to be filed for the assessment forms, received after f CY Of forms only after ensuring that the information of the objection/appeal framing Assessment orders whether attached with the Or Produced duting the proceedings, have been filed online.

This i i Ss¥es with the approval Commissioner, Value Added Tax.

Spl.Commissioner (Policy) Copy forwarded for information and necessary action to:

All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of 2°. Joint Director (IT), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of the depariment.

3: Joint Commissioner (System) Depariment of Trade and Taxes, GNCT of Delhi,

4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, |.P.Estate, New Delhi.

os All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, |.P.Estate, New Delhi-02 through Zonat Incharges. é. PS to the Commissioner, VAT, Department of Tracie and Taxes, GNCT of Delhi ‘ ele Assistant Commissioner (Policy) 1S) MIL

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

DEN } No, 29 8£ i 2 Dated: )) Sag CIRCULAR NO.S of 2015-16 Sub: Default Assessment under CST Act.

Attention is invited to all Assessing Authorities to this department Circular no 5 of 2014-15 dated: 04/08/2014, whereby it was directed that, no Assessing Authorities shall frame any central assessment related to Central declaration forms and where no refund is involved, as the same shall be generated by the Systems & Operation Branch on the basis of the information furnished by the dealer in Form 9. However, Assessing Authorities are allowed to frame the central assessment order of the dealer, only in such cases where it is required for processing the refund claims.

However. it has been observed that some Assessing Authorities are framing default assessment under CST Act without ascertaining the filing of CST Form 9 and issuing orders only after obtaining original Central Forms. Therefore all Assessing Authorities are hereby directed that the default assessment under CST Act shall only be carried out on the basis of CST Form 9 and due verification of the details of the central forms declared therein. This issues with the prior approval of the Commissioner (VAT) a (Satnam Singh) No: 248 —A2 Dated: 9) C3 Copy forwarded for information and necessary action to:

"1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi,

2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, . Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of the department. 4, The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan,

5. All Assistant Commissioners/AVATOs Department of Trade and Taxes through their Zonal Incharge, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.

6. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar a¢ gaan ees ALY s :

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