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Dvat 51 & form 9 (cst)

vaibhav (Student CA Final ) (65 Points)

17 December 2014

Can someone clarify about Dvat 51 & Form 9 in CST? Are these same?

When to file Dvat 51 & when to file Form 9?

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9 Replies

Piyush Tanwar (Assistant Manager - Accounts) (1432 Points)
Replied 18 December 2014

DVAT-51 was the form for declaration of Central forms during the particular tax period.

DVAT-51 is now withdrawn; and there is no need to file DVAT-51 in the department.

Form-9 is the Reconcilition Statement for Central Forms.

pooja (Chartered Accountant) (31 Points)
Replied 02 February 2015

Is there any Penalty or legal action if Form 9 not submitted with in due date.

Because in some cases there are no certainty that form C will receive from parties. and in this case VAT to be paid on that portion of sale.

Kindly advice.

Originally posted by : piyush tanwar
	DVAT-51 was the form for declaration of Central forms during the particular tax period. DVAT-51 is now withdrawn; and there is no need to file DVAT-51 in the department. Form-9 is the Reconcilition Statement for Central Forms.

Piyush Tanwar (Assistant Manager - Accounts) (1432 Points)
Replied 04 February 2015

Yes... there will be penalty of Max. Rs. 50000/- if complaince not made as per the circulars.. because it is the information required to file under DVAT on the demand of Commissioner.!

and if you don't comply with the requirement as prescribed by the commissioner.. then you must have to pay penalty in future.

Another consequence for not filing the form-9 i.e., your all refund claim will be on hold till u dnt submit the all c-forms nd cases.

For the time being., u just have to enter only 2 years data i.e., FY 2010-2011 and 2011-2012 as per the instructions of the Commissioner.

Regards

Piyush Tanwar

Mobile-9717468521

Email - capiyushtanwar91 @ gmail.com

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pooja (Chartered Accountant) (31 Points)
Replied 04 February 2015

Dear Mr. Piyush,

I want to clear one more thing, This form 9 is for F.Y 2013-14 so why the commisssioner require detail of F.Y 2010-11 & 2011-12 only. What is purpose of filling Form 9. Do u have any circular which clarifies the data to be required by commissioner and the purpose of require so.

Kindly revert asap.

Piyush Tanwar (Assistant Manager - Accounts) (1432 Points)
Replied 05 February 2015

Dear Pooja,

Commissioner requires data for the year 2010-2011 and 2011-2012 which is mandatory and which requires all c-form submitted to department or tax to be paid in respect for pending forms.

For the year 2012-2013 and 2013-2014, you can file Form - 9 with the pending forms if any.

You can visit the sale tax bar association for the circular, because that was the circular of president desk.. which can available only to CAs , advocates and sale tax bar members.

1 Like

pooja (Chartered Accountant) (31 Points)
Replied 07 February 2015

Thank You Piyush for sharing information.

SUNNY DELHI WALA (INDIAN CITIZEN) (21 Points)
Replied 28 February 2016

(Read Circular regarding form 9 issue by Commissioner of Delhi VAT on 15-01-2016, it help to you to clear up all doubt/confusion )

CIRCULAR No.34 of 2015-16
Dated: 15-1-2016
Sub: Filing of reconciliation return for the year 2014-15.
In partial modification to this department's Circular NO.32 of 2015-16 on
the subject cited above and 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, I, S.S.Yadav, Commissioner, Value Added Tax, do hereby extend the last
date of filing of online return in Form 9 for the year 2014-15, prescribed under
Rule 4 of Central Sales Tax (Delhi) Rules, 2005 to 2g/2/~016;
. The. return is to be filed by dealers who have made interstate sale at
concessional rates against statutory forms '(' 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-IjEII forms or IjJ forms etc.
The dealers who have not made the sale as mentioned above need not
file reconciliation return in Form 9.