(1) The declaration and the certificate referred to in sub-section (4) of Section 8 shall be in Forms "C" and "D" respectively :

Provided that Form "C" in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the 31st December, 1980 with suitable modifications;

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.

Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.

(2) Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost an indemnity bond in Form G to the notified authority from whom the said form was obtained, for such sum as the said authority may, having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State :

Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declarations so lost.

(3) Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the Government has been lost, the dealer selling the goods may demand from the dealer who purchased the goods or, as the case may be, from the Government, which purchased the goods, a duplicate of such form or certificate and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or authorised officer of the Government, as the case may be, on all the three portions of such form or certificate,-

I hereby declare that this is the duplicate of the declaration form/certificate No.................signed on..................and issued to..................who is a registered dealer of............(State) and whose registration certificate number is................

(4) The certificate referred to in sub-section (2) of Section 6 shall be in Form "E-I", or Form "E-II", as the case may be.

(5) The declaration referred to in sub-section (1) of Section 6A shall be in Form "F" :

Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal as the case may be, effected during a period of one calendar month :

Provided further that if the space provided in Form "F" is not sufficient for making the entries, the particulars specified in Form "F" may be given in separate annexures attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is also signed by the person singing the declaration in Form "F" :

Provided further that Form "F" in force before the commencement of the Central Sales Tax (Registration and Turnover) (Second Amendment) Rules, 1973, may continue to be used up to 31st day of December, 1980, with suitable modifications.

(6) Form "C" referred to in sub-rule (1), or as the case may be, Form "F" referred to in sub-rule (5) shall be the one obtained by the purchasing dealer or, as the case may be, the transferee in the State in which the goods covered by such form are delivered.

Explanation - Where, by reason of the purchasing dealer not being registered under Section 7 in the State in which the goods covered by Form "C" referred to in sub-rule (1) are delivered, he is not able to obtain the said form in that State, Form "C" may be the one obtained by him in the State in which he is registered under the said Section.

(7) 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, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit.

(8)(a) The person referred to in clause (a) of sub-rule (1) of rule 3 shall alone be competent to sign the declaration in Form "C" or Form "F" or the certificate in Form "E-I" or Form "E-II" :

Provided that where such person is a proprietor of any business or a partner of a firm or a karta or manager of a Hindu undivided family, any other person authorised by him in writing may also sign such declaration or certificate :

Provided further that in the case of a company, such declaration or certificate can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company.

(b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate.

(9) (a) The provisions of sub-rule (2) and sub-rule (3) shall, with necessary modifications, apply to declaration in Form "F" or the certificate in Form "E-I" or Form "E-II".

(b) The provisions of the second and third proviso to sub-rule (1) shall, with necessary modifications, apply to certificates in Form "E-I" or Form "E-II".

(10) (a) the declaration referred to in sub-section (4) of sections 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.

(b) The provisions of the rules framed by the respective State Governments under sub-sections (3), (4) and (5) of Section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form "H" may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which any such forms may be used and any such certificate may be furnished in so far as they apply to declaration in Form "C" prescribed under these rules shall mutatis mutandis apply to certificate in Form "H".

(11) The declaration referred to in sub-section (8) of section 8 of the Act, shall be in Form I.

(11A). The certificate referred to in sub-section (4) of section 6 shall be in Form J and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.