Notification No. 588 (E) (F. No. 24/1/2005-ST) dated
the 16th September, 2005

Central Sales Tax (Registration and Turnover) Third Amendment Rules, 2005

In exercise of the powers conferred by clause (d) of sub-section (1) of Section 13 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely:—

1. (1) These rules may be called the Central Sales Tax (Registration and Turnover) Third Amendment Rules, 2005.

    (2) They shall come into force on the 1st day of October, 2005.

2. In the Central Sales Tax (Registration and Turnover) Rules, 1957:—

(a) in rule 12, in sub-rule (1), for the second and third provisos, the following provisos shall be substituted, namely:—

"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.

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."

(b) in rule 12, for sub-rule (7), the following sub-rule shall be substituted, namely:—

"The declaration in Form C or Form F or the certificate in Form E-I or Form E-II 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."

Sd/-

( R. G. Chhabra)

Under Secy.

Issued by :

Government of NCT of Delhi

Ministry of Finance, (Department of Revenue) New Delhi

Note .— The 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 12. G.S.R. 620(E) dated 23rd April, 1979
2. S.R.O. 896 dated the 23rd September, 1958 13. G.S.R. 264(E) dated 1st April, 1984
3. S.R.O. 2817 dated the 4th November, 1968 14, G.S.R. 395 (E) dated 14th April, 1987
4. G.S.R. 55(E) dated 9th February, 1973 15 G.S.R. 504 dated 30th September, 1993
5. G.S.R. 56(E) dated 9th February, 1973 16 G.S.R. 483 (E) dated 7th August, 1998
6. G.S.R. (E) dated 13th December, 1973 17 G.S.R. 695 (E) dated 20th November, 1998
7. G.S.R. 26(E) dated 1st February, 1974 18 G.S.R. 36(E) dated 16th January, 2003
8. G.S.R. 597 (E) dated 30th December, 1975 19 G.S.R. 431 (E) dated 23rd May, 2004
9. G.S.R. 962 (E) dated 30th December 1976 20 G.S.R. 374 (E) dated 7th June, 2005
10. G.S.R. 762 (E) dated 17th December, 1977 21 G.S.R. 469 (E) dated 14th July, 2005.