1[12. (1) The declaration and the certificate referred to in sub-section (4) of   Section 8 shall be in Form ‘C’ and ‘D’ respectively :


                2[Provided that Form ‘C’ in force before the commencement of the Central Sales Tax Registration and Turnover (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax Registration and Turnover (Amendment) Rules, 1976, may also be used up to the 31st December, 3[1980], with suitable modifications:]

       

              4[*******]

 

                         5[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.]

 

 

                         6[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 of different financial years, it shall be necessary to furnish a separate declaration or certificate in respect of goods delivered in each quarter of a financial year.

      7[(2)  Where a blank or duly completed from of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost an indemnity bond 8[in Form G] to the notified authority from whom the said form was obtained, for such sum as the said authority may, having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if a duly completed from of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State:


             9[Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declarations so lost.]

 

       (3)   Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the Government has been lost, the dealer selling the goods may demand from the dealer who purchased the goods or, as the case may be from the Government which purchased the goods, duplicate of such form or certificate and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or authorized officer of the Government, as the case may be, on all the three portions of such form or certificate,-


     “I hereby declare that this is the duplicate of the declaration form/ certificate No………….. signed on…………………… and issued to ………………….who is a registered dealer of …………………………..State and whose registration certificate No…………………… is…………………………………..”

 

    10[(4)]  The certificate referred to in sub-section (2) of Section 6 shall be in Form E-I or Form E-II, as the case may be.]

 

    11[(5)   The declaration referred to in sub-section (1) of Section 6-A shall be in Form F.]

 

                            12[Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal, as the case may be, effected during a period of one calendar month:


             Provided further that if the space provided in Form F is not sufficient for making entries, the particulars specified in Form F may be given in separate annexures attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is, also signed by the person signing the declaration in Form F:


           Provided further that form ‘F’ in force before the commencement of the Central Sales Tax (Registration and Turnover) (Second amendment) Rules, 1973, may continue to be used upto 31st day of 13[December, 1980] with suitable modifications.]

 

        (6) Form C referred to in sub-rule (1), or as the case may be, Form F referred to in sub-rule (5) shall be the one obtained by the purchasing dealer or, as the case may be, the transferee in the State in which the goods covered by such form are delivered.


14[Explanation– Where, by reason of the purchasing dealer not being registered under Section 7 in the State which the goods covered by Form C referred to in sub-rule (1) are delivered, he is not able to obtain the said form in that State, Form ‘C’ may be the one obtained by him in the State in which he is registered under the said section.]

 

     15[(7)The declaration in Form C or Form F or the certificate in Form E-l or Form E-ll shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates:


                Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit.]

 

    16[(8) (a) The person referred to in clause (a) sub-rule (1) of rule 3 shall alone  be competent to sign the declaration in Form ‘C’ or Form ‘F’ or the certificate in Form ‘E-I’ or Form ‘E-II’:


            17[Provided that where such person is a proprietor of any business or a partner of a firm or karta or manager of a Hindu undivided family, any other person authorized by him in writing may also sign such declaration or certificate:]


            18[Provided further that in the case of a company, such declaration or certificate can also be signed by any other officer of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the Company, to authenticate any document on behalf of such company. ]

        19[(b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate.]

 

  20[(9)(a)]  The provisions of 21[***] sub-rule (2) and sub-rule (3) shall, with necessary modifications, apply to the declaration in Form F or the certificate in Form E-I or Form E-II.]

 

      22[(b)   The provisions of the second and third proviso to sub-rule (1) shall with necessary modifications, apply to certificate in Form E-I or Form E-II.]

 

 23[(10) 24[(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 up to the time of assessment by the first assessment authority.  

              

                  25[***]

 

             (b) The provisions of the rules framed by the respective State Governments under sub-section (3), (4) and (5) of section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form “H” may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which any such form may be used and any such certificate may be furnished in so far they apply to declaration in Form “C” prescribed under these rules shall mutatis mutandis  apply to certificate in Form “H”.]

 

      26[(11)  The declaration referred to in sub-section (8) of section 8 of the Act, shall be in Form “I”.]

 

     27[(11-A) The certificate referred to in sub-section(4) of Section 6 shall be in Form ‘J’ and shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority.]

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1.      Substituted by SRO 896 dated 23.9.1958(w.e.f.1.10.1958) published in Part-II section 13 of Gazette of India Extraordinary dated 1.10.1958.

2.      Substituted by GSR 962(E) dated 30.12.1976 Part II Section 3(1) Gazette of India Extraordinary dated 30.12.1976.

3.      Substituted for ‘1978’ and again substituted for ‘1979’ by GSR 721 (E) dated 29.12.1979.

4.      This proviso was deleted by GSR (E), dated 20.11.1998.  Prior to deleted Proviso stood as under:

     *[Provided further that no single declaration or certificate shall cover more than one transaction of sale, except in cases where the total amount of sales made in a **[financial year], covered by one declaration or certificate, is equal to or less than ***[Rupees one lakh]
or such other amount as the Central Government may, by a general order, notify in the Official Gazette:

    *Inserted by SRO 2017, dated 4.11.1968 (w.e.f. 1.12.1968 Part II section 3of the Gazette of India dated 16.11.1968).

  ** Substituted by GSR 56(E) dated 9.2.1973(w.e.f.1.4.1973) published in Part II section 3(i)of the Gazette of India Extraordinary dated 9.2.1973.

 ***The word was substituted for the word and figures Rs. 2500 by GSR 504 dated 20.9.1993, w.e.f. 16.10.1993.

5.      This proviso was inserted by GSR.483(E) Central Sales Tax (Registration and Turnover) Amendment Rules, 1998, dated 7.8.1998 and again the second “Proviso” was substituted by GSR No.588(E), dated 16.9.2005 w.e.f.1.10.2005.  Prior to substitution, this ‘Proviso’  read as under:

      “ Provided further that a single declaration may cover all transactions of sale which take place in one financial year between the same two dealers.”

6.      GSR 597(E) dated 30.12.1975 Gazette of India Extraordinary dated 30.12.1975 Part-II, Section 3(1) and the Third “Proviso” was substituted by GSR No. 588(E), dated  16.9.2005 w.e.f.1.10.2005.  Prior to substituted these provisos was read as under:

       “Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.”

7.      Inserted by SRO 2017, dated 4.11.1968 (w.e.f. 1.12.1968 Part –II Section 3 Gazette of India dated 16.11.1968.)

8.      Inserted by Notification No.GSR 483(E) dated 7.8.1998 (w.e.f.7.8.1998).

9.      Inserted by GSR 597(E) dated 30.12.1975.

10.   Inserted by SRO 896 dated 23.9.1958 (w.e.f.1.10.1958) published in Gazette of India Extraordinary dated 1.10.1958 (also see SRO 2017 dated 4.11.1968 published in Part-II, Section 3 of Gazette of India dated 16.11.1968 w.e.f.1.12.1968).

11.   Inserted by GSR 56E dated 9.2.1973 w.e.f.1.4.1973 Part –II, section 3(1) Gazette of India Extraordinary dated 9.2.1973.

12.   Inserted by GSR 519E dated 13.12.1973 Part –II, section 3(1) Gazette of India Extraordinary dated 13.12.1973.

13.   Substituted by GSR 721(E) dated 29.12.1979.

14.   Inserted by GSR 26E dated 1.2.1974 Part –II, section 3(1) Gazette of India Extraordinary dated 1.2.1974.

15.   The “Sub-rule (7)” was substituted by GSR No.588(E) dated 16.9.2005 w.e.f.1.10.2005.  Prior to substituted the “Sub-rule (7)” was read as under:

“(7) The declaration in Form C or in Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority:
         Provided that if the prescribed authority is satisfied that the person-concerned was prevented by sufficient cause from furnishing such declaration or certificate with the aforesaid time, the authority may allow such declaration or certificate to be furnished within such further time as that authority may permit.

16.   Inserted by G.S.R. 56(E), dated 9-2-1973.

17.   Substituted by GSR 26E dated 1.2.1974 Part-II, Section 3, Gazette of India Extraordinary dated 1.2.1974.

18.   GSR 519(E) dated 13.12.1973 Part-II section 3(1) dated 13.12.1978.

19.   Inserted by G.S.R. 56(E), dated 9-2-1973.

20.   This existing provision was renumbered as clause (a) by GSR 395(E) dated 14.4.1987.

21.   These words were deleted by GSR 395(E) dated 14.4.1987.  Prior to deletion these words were read as:”the second and the third provisions to sub-rule (1)”

22.   Clause (b) was inserted by GSR 395(E) dated 14.4.1987.

23.   Inserted by GSR 762(E) dated 17.12.1977.

24.   The “clause (a)” was substituted by GSR 469(E) dated 14.7.2005.  Prior to substituted the “Clause (a)” was read as under:

“(a)  A dealer may in support of his claim that he is not liable to pay tax under this Act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of these goods out of the territory  of India within the meaning of sub-section (3) of section 5, furnish to the prescribed authority a certificate in Form ‘H’ duly filled and signed by the exporter along with the evidence of export of such goods.”         

25.   This Proviso was inserted by GSR 36(E), dated 16.1.2003 and again this “Proviso” was deleted by GSR 431(E) dated 23.5.2003.  Prior to deleted this “Proviso” was read as under:

“Provided that where the claim of the  dealer relates to sub-section (8) of section 8, the dealer shall get the Form H duly countersigned and certified by, the authority specified by the Central Government authorizing the establishment of the unit in the Special Economic Zone (notified under section 76A of the Customs Act, 1962 (52of 1962), that the sale of goods is for the purpose of establishing a unit in such zone, and the declaration in Form ‘H’ prescribed under this rule shall, mutatis mutandis apply to the declaration of the dealer and certificate to be obtained from the said authority notified under section 76A of the Customs Act, 1962.”

26.   This sub-rule was inserted by GSR 431(E), dated 23.5.2000 and again this sub-rule was substituted by GSR 374(E), dated 7.6.2005.  Prior to substituted the “sub-rule (11)” was read as under:

“(11) The dealer, selling goods in the course of inter-State trade or commerce to a registered dealer under sub-section (6) or under sub-section (8) of section 8 or under subsection (1) of section 5 of the Central Sales Tax Act, 1956 read with section 76A of the 
Customs Act, 1962 (52 of 1962), shall furnish a declaration for the purposes of sub-section (8) of the said section 8 in “ “Form I” “ duly countersigned and certified by the Authority specified by the Central Government authorising the establishment of the unit in the Special
Economic Zone (notified under section 76A of the Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit in such Zone.”

27.   The “Sub-rule (11-A)” was inserted by GSR 469(E) dated 14.7.2005.

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