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Quake measuring 5.8 jolts Santiago and other parts of ChileCOVID-19 - France joins 30-lakh caseload club as 6th country; Global tally inches close to 10 Crore mark + America continues to report over 3300 daily deathsIndia vaccinates 1.4 million health workers; 3.47 lakh given two-shot jabsCongress promises to redesign GST and go for ‘One Tax, Minimum Tax’ If voted into power at CentreUnion Budget to be paperless; Mobile App launchedGST - Attachment of bank account - HC's observations of principles of natural justice being inapplicable where attachement is done to protect Revenue's interests, are sustained - assessee's SLP dismissed: SC LBPM distributes land allotment certificates to indigenous people in AssamTax fair valuation rules - Are they fair in M&A contextCus - Bank account - 'Provisional' and 'attachment' read in conjunction can only mean a temporary attachment and it is for this reason that Parliament has provided a definite timeline - same cannot be continued after expiration of outer limitation period of one year: HCCus - When Court is in seisin of a matter, administrative authority concerned cannot initiate parallel proceedings on same subject matter on its own ipse dixit : HCIndia reports 14,256 new COVID-19 cases as tally reaches 1,06,39,684GST - Director's remuneration which are declared as 'Salaries' in the books of a company and subjected to TDS are not taxable: AAARI-T - Onus to prove expenditure and its connection with business carried on by taxpayer, would lie upon taxpayer himself: ITATApplications invited for various posts with NFRAI-T - Second proviso to Sec 40(a)(ia) is curative in nature and hence, benefit of such proviso is available to transactions made during F.Y 2011-12: ITATAir quality panel ropes in IIT-D, TERI to develop tools for reducing Delhi pollutionCX - CENVAT Credit in respect of capital goods like Structural Steel items viz. M.S. Plates, Angles, Channels and HR Sheets used for civil construction activity/erection of machineries is admissible: HCSpices Board conducts buyer-seller meet for small cardamom exports to Gulf nationsGST - Petitioners should co-operate with the investigation, which would be to their own interest - not to be taken into custody till the next date of hearing: HCIndian Railways finalises tender for 44 rakes of Vande Bharat-type train setsST - Common order 14-16 passed - Excess pre-deposit made against orders 15 & 16 can be allowed to be adjusted against the pre-deposit payable towards order no. 14: HCST - Charge of service tax in USD currency per employee per pay role cycle for processing pay role of seconded employees, levied by foreign parent company, is not taxable under Manpower recruitment & supply agency service: CESTATSupply under GST - a loopy loopAddition u/s 68 on account of share capital & share premium cannot be made particularly merely because Revenue has failed to rebut documents produced by assessee: ITATUK PM says local variant of Coronavirus may be more deadly and has potential to overwhelm health systemCOVAX to get 150 mn doses of AstraZeneca + 40 mn Pfizer vaccines by Feb month: WHO ChiefProtest against Farm Laws - Some elements keen to protest and not negotiate, says Agri MinisterUnion Budget in zoonotic shadow of COVID-19 - Whether Wintry or Hot-wired?Valuation under GST - Prioritising amendments - GST - An agenda for reforms - Part - 96
Untitled Document



Dated : September 16, 2005

G.S.R. 588(E).- 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, the authority may allow such declaration or certificate to be furnished within such further time as that authority my permit."

(F.No. 24/1/2005-ST)

(R.G. Chhabra)
Under Secy.

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 leave 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 the 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.