DELHI VAT COMPLIANCE ACHIEVEMENT SCHEME, 2013 (DCS)
HIGHLIGHTS
Abbreviations used:
(i) DSC (or) Scheme: Delhi Tax Compliance Achievement Scheme, 2013
(ii) DVAT Act: Delhi Value Added Tax Act, 2004
(iii) CST Act: Central Sales Tax Act, 1956
(iv) DST Act: Delhi Sales Tax Act, 1975
(v) WCT Act: Delhi Sales Tax on Works Contract Act, 1999
(vi) RTU Act: Delhi Sales Tax on Right to Use Goods Act, 2002
(vii) ET Act: Delhi Tax on Entry of Motor Vehicles into Local areas Act, 1994
(viii) VATO: Value Added Tax Officer and Sales Tax Officer
Notes – In this Paper:
1. In this Paper, “Notice of Assessment/Penalty