News Update

CII projects 7.7% growth in current fiscalDRI nabs two persons with about 6 kg ivoryIBBI Chief calls for preserving reputation of fledgling institutionService Matter - Relief to Ashok Aggarwal - Disciplinary authority cannot approve initiation of enquiry by ignoring statements of witnesses and merely relying on gist of evidence forwarded by CBI: HCCCI invites public comments on merger of Linde & Praxaire-Way Bill for Intra-State movement of goods - State tally goes up to 27PM inaugurates Delhi-Meerut ExpresswayTax benefits to angel investors - CBDT inserts Clause (Viib) in Sec 56India generates 940 tonnes of plastic waste every day: Dr Harsh VardhanAnti-dumping duty imposed on ‘Saturated Fatty Alcohols' imported from Indonesia, Malaysia and ThailandGovt stipulates 8.5% interest rate on PFRule 11UA - Word 'or an accountant' omitted + Clause (viib) of Section 56(2) not to apply to consideration received by a Company for issue of shares that exceeds face value of such shares if received from an investorI-T - Taxable event arises as soon as interest income on bank deposits accrues & becomes due; Deferred receipts on instruction of depositor will not make it hypothetical income: HCFM is out of ICU; recovering fast after kidney transplantAnti-dumping duty on on'Ammonium Nitrate' - Notification 44/2017-Cus(ADD) amended to substitute name of exporter at sr. no.1 as 'Euro Chem Trading GMBH Through Rawfert Offshore Sal, Lebanon'Finance Commission team to visit Kerala on coming MondayWTO Chief calls for reducing trade tensionsNIC cloud-based data centre to go live in OrissaCBIC clarifies on application of IGST on goods supplied while deposited in Customs bonded warehousePublic comments sought on Draft NDCP till June 1, 2018PM lays foundation stone for Patratu Super Power ProjectI-T - It is not open for AO to make additions while framing assessment u/s 143(3) merely on basis of seized documents beyond period of limitation u/s 153A: ITATIndia to rope in international labs for food testingISC Panel finalises recommendations of Punchhi CommissionCBIC introduces monetary limits of Rs.2.50 lakhs for filing Revenue appeals before Commissioner(A); applicable to CX & ST legacy cases and those currently pending.Govt sanctions out of turn coal to PSUs; Private plants find themselves at receiving endACC appoints JS, TRU, Alok Shukla as Minister (Customs) in PMI to WTO at GenevaACC grants one more year extension to CBDT Chairman Sushil ChandraThere is no provision in the CGSTAct which allows exemption on an Input Service if the Output service provided by taxable service is exempt: AARServices provided to M/s Karnataka Power Transmission Corporation Ltd. – since it is company registered under the Companies Act, 1956, and not a State Government authority, benefit of concessional rate @12% not available: AARServices provided of diagnosis, pre and post counseling therapy qualify to be health care services and attract Nil rate of Tax: AARTransaction of transfer of one of the units of the applicant as a going concern amounts to supply of service – Nil rate under 12/2017-CT(R): AAR
Untitled Document

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI

Dated: June 7, 2005

NOTIFICATION

GSR 374(E): In exercise of the powers conferred by clause (aa) of subsection (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. Short title and commencement.-

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

(2) They shall come into force on the date of their publication in the Official Gazette.

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

(a) for sub-rule (11) of rule 12, the following sub-rule shall be substituted, namely:-
“(11) The declaration referred to in sub-section (8) of section 8 of the Act, shall be in Form I.”

(b) for Form I, the following Form shall be substituted, namely:-

COUNTERFOIL

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES,
1957

FORM I
[See rule 12(11)]

Serial No. ……………………..
Issuing Authority ………………
…………………………………
Date of Issue …………………
Details of the SEZ dealer, to whom issued

a) Name and Address ……………
…………………………………………

b) Number and Date of Registration under the Central Sales Tax Act, 1956 (74 of 1956)
……………………………….

c) Number and Date of Registration No. issued by the Development Commissioner, SEZ concerned, along with details of goods specified in the Certificate of Registration …………………
…………………………..............

Seal of the
Issuing Authority

To
………………………………………..
…………………………………………
(Name and address of the Seller, with name of the State)

Certified that the goods
*[ordered for in our Purchased Order No. ……… ………….Dated …………………… and supplied by you as per your Bill/ Cash
Memo/ Challan] No. …………………….. Dated ……………… for an amount of Rs. ……………………… are for the purposes specified under sub-section (6) of Section 8 of the Central Sales Tax Act, 1956.

The above statements are true to the best of my knowledge and belief.

(Signature)

Name of the person signing the Declaration, on behalf of the SEZ dealer ………………………. ……………………………..

Status of the persons signing the Declaration, in relation to the SEZ dealer ………………………

* Strike out, whichever is not applicable.

(Note: To be retained by the SEZ dealer)

DUPLICATE

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES,
1957

FORM I
[See rule 12(11)]

Serial No. ……………………..
Issuing Authority …………………………
…………………………………………………
Date of Issue ………………………………
Details of the SEZ dealer, to whom issued

a) Name and Address……………
…………………………………………

b) Number and Date of Registration under the Central Sales Tax Act, 1956 (74 of 1956)
……………………………….

c) Number and Date of Registration No. issued by the Development Commissioner, SEZ concerned, along with details of goods specified in the Certificate of Registration …………………
…………………………..............

Seal of the
Issuing Authority

To
………………………………………..
…………………………………………
(Name and address of the Seller, with name of the State)

Certified that the goods
*[ordered for in our Purchased Order No. ……… ………….Dated …………………… and supplied by you as per your Bill/ Cash Memo/ Challan] No. …………………….. Dated ……………… for an amount of Rs. ……………………… are for the purposes specified under sub-section (6) of Section 8 of the Central Sales Tax Act, 1956.

The above statements are true to the best of my knowledge and belief.

(Signature)

Name of the person signing the Declaration, on behalf of the SEZ dealer ………………………. ……………………………..

Status of the persons signing the Declaration, in relation to the SEZ dealer ………………………

* Strike out, whichever is not applicable.

(Note: To be retained by the selling dealer)

ORIGINAL

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER) RULES,
1957

FORM I
[See rule 12(11)]

Serial No. ……………………..
Issuing Authority …………………………
…………………………………………………
Date of Issue ………………………………
Details of the SEZ dealer, to whom issued

a) Name and Address ……………
…………………………………………

b) Number and Date of Registration under the Central Sales Tax Act, 1956 (74 of 1956)
……………………………….

c) Number and Date of Registration No. issued by the Development Commissioner, SEZ concerned, along with details of goods specified in the Certificate of Registration …………………
…………………………..............

Seal of the
Issuing Authority

To
………………………………………..
…………………………………………
(Name and address of the Seller, with name of the State)

Certified that the goods
*[ordered for in our Purchased Order No. ……… ………….Dated …………………… and supplied by you as per your Bill/ Cash Memo/ Challan] No. …………………….. Dated ……………… for an amount of Rs. ……………………… are for the purposes specified under sub-section (6) of Section 8 of the Central Sales Tax Act, 1956.

The above statements are true to the best of my knowledge and belief.

(Signature)

Name of the person signing the Declaration, on behalf of the SEZ dealer ………………………. ……………………………..

Status of the persons signing the Declaration, in relation to the SEZ dealer ………………………

* Strike out, whichever is not applicable.

(Note: To be furnished to the prescribed

[F.No.28/19/2004-ST]

(Dinesh Kapila)
Under Secretary to the Government of India

Footnote.

The Central Sales Tax (Registration and Turnover) Rules, 1957 were published vide SRO 644 dated 28.02.1957 and have been subsequently amended by:-

1. SRO 3613 dated 16.11.1957
2. SRO 896 dated 23.09.1958
3. SRO 2817 dated 04.11.1968
4. GSR 55(E) dated 09.02.1973
5. GSR 56(E) dated 09.02.1973
6. GSR 519(E) dated 13.12.1973
7. GSR 26(E) dated 01.02.1974
8. GSR 597(E) dated 30.12.1975
9. GSR 962(E) dated 30.12.1976
10. GSR 762(E) dated 17.12.1977
11. GSR 603(E) dated 30.12.1978
12. GSR 640(E) dated 23.04.1979
13. GSR 264(E) dated 01.04.1984
14. GSR 395(E) dated 14.04.1987
15. GSR 504 dated 30.09.1993
16. GSR 483(E) dated 07.08.1998
17. GSR 695(E) dated 20.11.1998
18. GSR 36(E) dated 16.01.2003
19. GSR 431(E) dated 23.05.2003