GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI

NOTIFICATION

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.