Executive Summary:
This notification from the Government of India declares specific Declaration Forms C and F obsolete and invalid for all purposes, effective immediately. The listed forms, issued by various distributors, are no longer valid for tax purposes. This directive is issued under sub-rule 13 of rule 5 of the CST Delhi Rules 2005.
Key Points / Main Content:
Declaration of Obsolete Forms:
* The following Declaration Forms C are declared obsolete and invalid:
* Reference No. 12154845350317, Form No. 6032108767, issued to Deep Timber Pvt. Ltd.
* Reference No. 12154845360317, Form No. 6232508976, issued to Shree Balaji Sanitary House.
* Reference No. 1215845370314, Form No. 9765801002, issued to Balaji Rajhani Marbles.
* Reference No. 12154845380317, Form No. 1926149302, issued to Shree Karni Marketing.
* Reference No. 12154845390317, Form No. 8371752363, issued to Jain Plywood House.
* Reference No. 1215485400317, Form No. 4360032188, issued to Vishal Trading Company.
* The forms are invalid from May 26, 2017.
Legal Basis:
* This notification is issued under the authority of sub-rule 13 of rule 5 of the CST Delhi Rules 2005.
Impact Analysis:
Distributors (Deep Timber Pvt. Ltd., Shree Balaji Sanitary House, Balaji Rajhani Marbles, Shree Karni Marketing, Jain Plywood House, Vishal Trading Company):
Impact: The listed distributors can no longer use the specified Declaration Forms C for tax-related transactions.
Action Required: The distributors should cease using the invalidated forms immediately and ensure compliance with the new directive.
Tax Authorities:
Impact: Tax authorities will not accept the listed forms for any purpose.
Action Required: Enforce the notification by rejecting the obsolete forms and updating relevant systems.
General Public:
Impact: General awareness that these forms are no longer valid.
Action Required: Ensure that they do not accept or rely on these forms for any transactions or compliance matters.
Key Entities Referenced
Government of the National Capital Territory of Delhi: The government body issuing the notification.
Trade and Taxes Department: The department within the Government of NCT of Delhi responsible for the notification.
CST Delhi Rules 2005: The set of rules under which the notification regarding obsolete declaration forms is issued.
Form C: A type of declaration form declared obsolete in the notification, used for tax purposes.
Form F: A type of declaration form declared obsolete in the notification, used for tax purposes.
Haryana: A state in India where some of the parties whose forms are declared obsolete are located.
Uttar Pradesh: A state in India where some of the parties whose forms are declared obsolete are located.
West Bengal: A state in India where some of the parties whose forms are declared obsolete are located.