Executive Summary:
This notification, issued by the Government of the National Capital Territory of Delhi, declares specific declaration forms C and F obsolete and invalid for all purposes with immediate effect. The declaration is made under the Central Sales Tax (Delhi) Rules, 2005. The notification lists the registration numbers, names, addresses, and tax periods related to the obsolete forms.
Key Points / Main Content:
Declaration of Obsolete Forms:
* Declaration forms C and F with specified details are declared obsolete and invalid.
* This declaration is effective immediately.
Details of Invalidated Forms:
* **Ms Abhishek Plastic:** Form C, registration number TIN07020468389, form numbers 12143813190216 and 23794803262, amount 26,03,14,469 for First Quarter 2013-14.
* **Ms Shree Balaji Enteprises:** Form C, registration number TIN07216936358, form numbers 12141591361215 and 9465800254, amount 1,88,62,574 for Fourth Quarter 2014-2015.
* **Ms Shree Kanhha Enterprises:** Form F, registration number TIN07756894189, form number 12321889450414 and 24011006950 for Jan 2013-2014, amount 5,13,71,040. Form number 12321889460414 and 24011006950 for Feb 2013-2014, amount 10,13,18,890. Form number 12321889470414 and 24011006950 for Mar 2013-2014, amount 18,14,69,955.
* **Surya Manufacturing PVT. LTD:** Form C, registration number TIN07756894189, form number 12117114591113 and 6121708544, amount 10,20,663 for Second Quarter 2013-2014. Form number 12119853400214 and 6121708544, amount 86,11,785 for Third Quarter 2013-2014.
* **Ms Shree Kanhha Enterprises:** Form F, registration number TIN07756894189, form number 12324597030714 and 24011006950 for Apr 2014-2015, amount 11,66,59,925. Form number 12324597040714 and 24011006950 for May 2014-2015, amount 11,09,30,260. Form number 12324597050714 and 24011006950 for Jun 2014-2015, amount 7,57,93,831.
Impact Analysis:
Taxpayers/Businesses Using Forms C and F:
* Impact: The listed C and F forms are no longer valid for any purpose, affecting tax-related transactions and compliance.
* Action Required: Cease using the invalidated forms immediately and ensure compliance with alternative procedures or updated form versions as required by the tax department.
Tax Authorities (VAT Department):
* Impact: Must enforce the invalidation of the specified forms and update relevant systems and processes.
* Action Required: Implement the notification, communicate the changes to relevant staff, and monitor compliance.
Key Entities Referenced
National Capital Territory of Delhi: The governing body issuing the notification.
CSTDelhi Rules 2005: The set of rules under which the notification regarding obsolete declaration forms is issued.
Ms Abhishek Plastic: One of the entities whose declaration forms have been declared obsolete.
Montage Enterprises PVT LTD: One of the entities whose declaration forms have been declared obsolete.
Madhya Pradesh: The state where Montage Enterprises PVT LTD is located.
Ms Shree Balaji Enteprises: One of the entities whose declaration forms have been declared obsolete.
UFLEX LTD,NOIDA,Uttar Pradesh: One of the entities whose declaration forms have been declared obsolete.
Shree Kanhha Enterprises, GANDHIDHAM, Gujarat: One of the entities whose declaration forms have been declared obsolete.