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Important Announcements - Govt. Notifications

With effect from 01-Oct-2005, "C" Forms are required to be submitted for every quarter during a financial year. [ Source: As per the recent notification with regard to The Central Sales Tax (Registration & Turnover) Third Amendment Rules 2005 ].

Note:- Given below is an extract of the copy of The Central Sales Tax Notification No. 588(E) dated the 16th September, 2005 which has been obtained from sources believed to be reliable. The contents given below are for information purpose only and does not represent any commitment on the part of Bakliwal Trading Co., Salem and thereby disclaims all warranties as to the accuracy, completeness or adequacy of such informations. For detail information, we request all the visitors / customers / clients to this site to consult and / or contact any authorised Sales Tax Consultant or get in touch with the Sales Tax Department of your respective States.

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

Copy of
Notification
Dated 16th September, 2005

In exercise of the powers conferred by clause (d) of sub-section of (I) 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 provisions, the following provisions 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 years.'

     (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-1 or 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.C.Chhabra)
Under Secy.

G.S.R. 588 (E)
F. No. 24/1/2005-ST
Issued by :
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 (1) vide number S.R.O. 644 dated the 28th February 1957 and have been subsequently amended by :

1. S.R.O. 3613 dated 16th Nov, 1957
2. S.R.O. 896 dated 23rd Sept, 1958
3. S.R.O. 2817 dated 4th Nov, 1968
4. G.S.R. 55 (E) dated 9th Feb, 1973
5. G.S.R. 56 (E) dated 9th Feb, 1973
6. G.S.R. 519 (E) dated 13th Dec, 1973
7. G.S.R. 26 (E) dated 1st Feb, 1974
8. G.S.R. 597 (E) dated 30th Dec, 1975
9. G.S.R. 962 (E) dated 30th Dec, 1976
10. G.S.R. 762 (E) dated 17th Dec, 1977
11. G.S.R. 603 (E) dated 30th Dec, 1978
12. G.S.R. 640 (E) dated 23rd Apr, 1979
13. G.S.R. 264 (E) dated 1st Apr, 1984
14. G.S.R. 395 (E) dated 14th Apr, 1987
15. G.S.R. 504 dated 30th Sept, 1993
16. G.S.R. 483 (E) dated 7th Aug, 1998
17. G.S.R. 695 (E) dated 20th Nov, 1998
18. G.S.R. 36 (E) dated 16th Jan, 2003
19. G.S.R. 431 (E) dated 23rd May, 2004
20. G.S.R. 374 (E) dated 7th Jun, 2005
21. G.S.R. 469 (E) dated 14th Jul, 2005

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