Online Form-9
USER MANUAL FOR FILING FORM-9 FOR THE YEAR 2013-14:
1. The return is to be filed annually by the dealers who have effected central sale / stock transfer against statutory forms during the year or quarter as the case may be. The details of the forms received have to be provided quarter wise. It can be filed for one tax period of more than one tax period but for inclusion of information for remaining tax period or the year, the original return filed already is to be revised. The revised return shall be inclusive of the information of earlier tax periods of the year. Return can also be revised for updating / correcting the information already filed within prescribed period. The latest return original or revised shall be recognized for all purposes of the Act or Rules.
2. Turnover, means sale turnover as defined in section 2(1) (zm) of Delhi Value Added Tax Act, 2004 and 2(i) of Central Sales Tax Act, 1956 and effected against the forms. It will include turnover of stock transfer also. The turnover reported in the latest return (CST Form I) should be reported.
3. Sold goods returned by buyer / consignee / branch within the prescribed period should be reported against the quarter in which the goods were sold / supplied initially.
4. Value of forms may be quoted as mentioned on the declaration / certificate (form) in block R3 and R6. However, for the purpose of column 6 in R7, net sale value of goods excluding CST / freight or goods returned etc. involved in the forms received, is to be mentioned.
5. Excess value of form means if form is inclusive of CST or any other charges like transport etc. or value of sold goods returned. Value over & above taxable turnover is the excess value of the form(s). The details of forms for sale / stock transfer effected in a tax period should be reported against that tax period only irrespective of whether the goods have been received by buyer / transferee in the subsequent tax period.
6. Pendency of forms means the turnover for which forms have not been received till filing of the return (Form 9).
7. Registration No. / TIN of issuing dealer / Party means the dealer who has issued forms to the dealer against concessional sale, stock transfer or transit sale.
8. Rate of tax under DVAT Act means rates specified in schedules appended to Delhi Value Added Tax Act, 2004.
9. For the purpose of Block R3 and R7, turnover of all kinds of sale / stock transfer should be reported before the row of ‘Total’. Normal sale against ‘C’ forms and sale in transit against ‘C+E-I/E-II’ should be shown separately. In case of transit sale, details of forms ‘C’ & ‘E-I/E-II’ are to be provided separately. The details of ‘C’ forms for transit sale shall be provided in upper row mentioning ‘C+E-I’ or ‘C+E-II’ in Col.3 of R3 and Col4 of R7.3 i.e. ‘Type of form’. For working out tax liability, if form C is not received, irrespective of whether E-I/E-II has been received or not, then tax rate applicable under DVAT Act shall be applicable on the turnover for which ‘C’ form has not been received. If form ‘C’ is received irrespective of whether E-I/E-II has been received or not, then tax liability will be ‘Nil’ for the purpose of said row but the liability will be worked out on the basis of details to be provided in the lower rows meant for form ‘E-I/E-II’. For the lower rows in block R3 and R7.3 relating to details of form ‘E-I/E-II’ the turnover for E-I/E-II shall be the turnover of sale and not the purchase turnover for which E-I/E-II is received form the seller. The tax liability shall be worked out @2% in cases where form transaction shall be similar to the normal sale against ‘C’ form. In all other cases of transit sale, the tax liability against ‘E-I/EII’ forms whether received or not shall be ‘NIL’ for the purpose of lower rows.
10. Interest is leviable at the prescribed rate from the date from which tax becomes due to be paid.
11. Total of turnover, value of forms, tax paid etc may be given in the last row of the relevant table.
12. For the purpose of block R7, three years are to be counted preceding to the year for which the return is being filed. For example, while filing return in Form 9 for the year (complete) 2013-14, pendency information for 2012-13, 2011-12 & 2010-11 is to be provided.
13. While reporting information in block R7, the information of statutory forms received in the intervening period of final return filed for a year and current information filed is to be given provided the limitation period of that year should have already ended.
14. The details of turnover / payment / value of forms shown in one block should match with corresponding details in other blocks.
Additional Notes:
1. In Form-9, the reconciliation Return for inter-state sales / stock transfer due to be filed upto 30 September, 2014, in R3, dealer has to furnish information for the financial year 2013-14 in a consecutive manner.
2. For filing Form-9 for the year 2014-15, the same shall be allowed wef 1st July, 2014, after completion of the time period of 1st quarter 2014-15. For filing Form 9 for the year 2014-15, the dealer has option to fill up information for one & multiple subsequent tax period in consecutive manner. For filing form 9 for the year 2014-15 during the current year, details in R7 shall not be sought.
3. In R7 the details for the inter-state sales / stock transfer due, for the preceding three year i.e. 2010-11, 2011-12 and 2012-13 is to be furnished. In case central assessment has already been framed by the AA, for any of the tax period for these three years, then reference number shall be auto populated in R7.1 of Form-9.
4. In column No.4 of R3, the sale turnover/stock transfer shall be auto-populated from the latest revised return/original return.
5. Similarly, in column no 5 of R7.3 of Form 9, such details of the respective tax periods of preceding financial year shall be auto-populated from the data-base, wherever available.
6. While furnishing information in column No.5 of R3, dealer should ensure that the same is in accordance with the information already given in R5 & R7.9 of Form-1, CST return for applicable tax periods, wherever applicable.
7. In case the dealer has NIL central turnover during the year 2013-14, dealer shall be liable to furnish return in Form 9, if has made any central turnover in any of the three preceding years viz 2010-11, 2011-12 and 2012-13.
8. Similarly, while furnishing the information in R7 of the Form 9 return, the dealer shall furnish the details of all the preceding years during the periods it was registered.
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