DEPARTMENT OF TRADE AND TAXES 

VYAPAR BHAWAN, I P. ESTATE, NEW DELHI-110 002 

No.F.3(444)/Policy/VAT/2014/231-237 Dated : 04.08.2014 

CIRCULAR NO. 5 OF 2014-15

The reconciliation return in CST Form 9 relating to receipt of 

declarations/certificates for a year has been notified vide Notification 

No.F.3(27)/Fin(Rev-I)/2013-14/dsVI/292 dated 05/03/2014. Therefore, all eligible 

dealers are required to furnish relevant information for the year 2013-14 latest by 

30/09/2014. In the Form 9, dealer can also furnish the details of pendency of forms 

for preceding three years, viz. 2010-11, 2011-12, 2012-13, if no assessment has been 

framed for the relevant year. 

2. Accordingly, 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. 

3. 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. 

4. All Zonal Authorities may ensure strict compliance of the circular. 

5. This issues with the prior approval of Commissioner, VAT conveyed vide 

Dy.No. 903 dated 31/07/2014. 

(Sanjeev Ahuja)

Spl. Commissioner (Policy)