In exercise of the powers conferred under Rule 49A of the Delhi Value Added Tax Rules 2005 read with section 9(2) of Central Sales Tax Act, 1956. The Commissioner, Value Added Tax, extended the last date of filling of online return in Form 9 for the year 2013-14, prescribed under Rule 4 of Central Sales Tax (Delhi) Rules, 2005 to 05/02/2015.
The return is to be filed by dealers who have made interstate sale at concessional rates against statutory forms ‘C’ or stock transferred against ‘F’ forms or sold the goods against ‘H’ forms to dealers (other than Delhi) or claimed deduction from taxable turnover against E-I/E-ll forms or I/J forms etc.
The dealers who have not made the sale as mentioned above need not file reconciliation return in Form 9.