rules amended up to october 2005
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The Central Sales Tax (Registration and Turnover) Rules, 1957
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INRODUCTION AND AMENDING RULESThe Central Sales Tax (Registration and Turnover) Rules, 1957
were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number S.R.O. 644, dated the 28th
February, 1957, and
have been subsequently amended by –
1. S.R.O. 3613 dated the 16th
November, 1957
2. S.R.O. 896 dated the 23rd
September, 1958
3. S.R.O. 2817 dated 4th
November, 1968
4. G.S.R. 55(E) dated 9th
February, 1973
5. G.S.R. 56(E) dated 9th
February, 1973
6. G.S.R. 519(E) dated 13th
December, 1973
7. G.S.R. 26(E) dated 1st
February, 1974
8. G.S.R. 597(E) dated 30th
December, 1975
9. G.S.R. 962(E) dated 30th
December, 1976
10. G.S.R. 762(E) dated 17th
December, 1977
11. G.S.R. 603(E) dated 30th
December, 1978
12. G.S.R. 640(E) dated 23rd April, 1979
13. G.S.R. 264(E) dated 1st
April, 1984
14. G.S.R. 395(E) dated 14th
April, 1987
15. G.S.R. 504 dated 30th
September, 1993
16. G.S.R. 483(E) dated 7th
August, 1998
17. G.S.R. 695(E) dated 20th
November, 1998
18. G.S.R. 36(E) dated 16th
January, 2003
19. G.S.R. 431(E) dated 23rd
May, 2004
20. G.S.R. 374(E) dated 7th
June, 2005
21. G.S.R. 469(E) dated 14th
July, 2005
22. G.S.R.588(E) dated 16th
September, 2005
The text of the Rules as amended up to G.S.R.588(E) dated 16
th
September, 2005 is given in the pages that follow.
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4
[Provided further that a single declaration may cover all transactions of sale,which take place in a quarter of a financial year between the same two dealers:]5[Provided also that where, in the case of any transaction of sale, the delivery
of goods is spread over to different quarters in a financial year or a differentfinancial years, it shall be necessary to furnish a separate declaration orcertificate in respect of goods delivered in each quarter of a financial year.]
4. Proviso substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005
5. Proviso substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005
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4A
[(7) The declaration in form C or Form F or the certificate in Form E-I orForm E-II shall be furnished to the prescribed authority within three months afterthe end of the period to which the declaration or the certificate relates:
Provided that if the prescribed author ity is satisfied that the personconcerned was prevented by sufficient cause from furnishing such declaration orcertificate within the aforesaid time that authority may allow such declaration or
certificate to be furnished within such further time as that authority may permit]
4A. Sub-rule (7) substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005.
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7[10. Prescription of goods for certain purposes.?
7A[(a) the declaration referred
to in sub-section (4) of section 5 shall be in Form H and shall be furnished to the
prescribed authority upto the time of assessment by the first assessing authority.]]
7A[(11A) The certificate referred to in sub-section (4) of section 6 shall be in form J
and shall be furnished to the prescribed authority upto the time of assessment by the first
assessing authority.
7A. Clause (a) in sub-rule (10) of rule 12 subs tituted and sub-rule (11A) inserted by
G.S.R. 469(E) dated 14th
July, 2005.
it should have been numbered as (11A) and sub-rule (11A) as (11B).
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1[13. Prescription of goods for certain purposes.–The goods referred to in clause
(b) of sub-section (3) of section 8, which a registered dealer may purchase, shall be
goods intended for use by him as raw materials, processing materials, machinery, plant,
equipment, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or
processing of goods for sale, or in mining, or in the generation or distribution of
electricity or any other form of power.]
2[14. If any person commits a breach of any of these rules, he shall be punishable
with fine which may extend to five hundred rupees and when the offence is a continuing
offence, with a daily fine which may extend to fifty rupees for every day during which
the offence continues.]
1. Added by GSR 896 dated 23rd
September, 1958 (w.e.f. 1.10.1958).
2. Added by GSR 1589 dated 7th
September, 1971.
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COUNTERFOILTHE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER)RULES, 1957
FORM JForm of Certificate for Claiming Exemption under
section 6(4)[See rule 12(11A)]
(To be used when making purchase by diplomaticmission, consulates, United Nations and other international body and diplomatic agent, consular,officials or personnel thereof)
Name of the mission, consulate, Unite Nations or other international body and of the diplomatic agent, consular,
official or personnel thereof, making the purchase…..…………………………………………................................
Country to which the purchaser belongs………………………
Designation and office address of the purchaser (with Tel.No. Fax No., E-mail address etc.)
……………………………………………………………………..To,
…………………….………………………………..*(seller)Certified that the goods ** ordered for in or purchase order No. ………………………Dated ………....…..…………purchased from you as per bill/ cash memo stated below***
……………………………………...…………………………….
supplied under your challan No. ……………………… dated………………………. are purchased for this mission/consulate/ body or its diplomatic agent / consular / official /personnel and the same are eligible for tax exemptionunder section 6(4) under an international convention/
agreement/ law.
Date ……………Signature ………………………….
Designation of the purchaser/ Authorised Officer with seal of the mission/
Consulate/ body concerned
*Name and address of the seller, with name of the State.**Strike out, whichever is not applicable.*** Particulars of Bill/ Cash Memo
(Note – To be retained by the Purchaser.)
DUPLICATE(Same as counterfoilexcept Note at theend)
(Note.- To be retained
by the Selling Dealer)
ORIGINAL(Same as counterfoilexcept Note at theend)
(Note.- To be furnishedto Assessing Authority)
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The Central Sales Tax (Registration and Turnover) Rules, 1957
Notes
1. Second and third provisos to sub-rule (1) of Rule 12 before being substitutedby G.S.R.588(E) dated 16
thSeptember, 2005, w.e.f. 1.10.2005, read as under –
2. Sub-rule (7) of rule 12 before being substituted by G.S.R.588(E) dated 16th
September, 2005, w.e.f. 1.10.2005, read as under –
3. Sub-rule (10) of rule 12 before being substituted by G.S.R. 469(E) dated 14th
July, 2005, read as under –