GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI 

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) 
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