(1) Notwithstanding anything contained elsewhere in these amended Rules -

(a) Any dealer liable to furnish return as per the procedure/ format prescribed under the existing Rules immediately before the coming into effect of these Rules shall notwithstanding that a period, in respect of which he is so liable to, furnish return, commences on and day before such day of coming into effect of these Rules and ends on any day after such day of coming into effect of these Rules, furnish such return in respect of tax payable for sales or purchases made up to the day immediately before such day of coming into effect of these Rules and pay tax in accordance with the provisions of Rules in force before the day of coming in force of these Rules and shall furnish a separate return in respect of the remaining part of the period which commences on such day of coming into effect of these Rules and pay tax due on such return for sales or purchases made on and from such day of coming into effect of these Rules in accordance with the provisions and or procedure prescribed under these Rules;

(b) All prescribed forms under the Rules in force prior to the day of coming into force of these Rules and continuing in the force on the day immediately before the day of coming into effect of these Rules shall, with effect from such day of coming into effect of these Rules, continue in force so far they pertain to transactions prior to the day of coming into effect of these Rules and shall be used mutates mutandis for the purpose for which they were being used before such day of coming into effect of these Rules;

(c) All pending applications made as per the procedure and format prescribed under the existing Rules immediately before the coming into force of these Rules will be disposed off in accordance with the existing Rules in force prior to the date of coming into force of these Rules.

(d) Any prescribed form obtained or obtainable by the dealer from any prescribed authority or any declaration furnished or to be furnished by or to the dealer under the existing Rules immediately before the coming into force of these Rules for the claims in respect of any sale, purchase or receipt of goods before the day of coming into force of these Rules shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such day of coming into effect of these Rules.