Central Sales Tax - Notifications
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NOTIFICATION NO. GSR 469(E), Dated 14th July, 2005

In exercise of the powers conferred by clause (d) of sub-section (1) of section 13 of the Central Sales Tax Act, 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) Second Amendment Rules, 2005.

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

(i) in rule 12, in sub-rule (10), for clause (a), the following shall be substituted, namely :-

"(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."

(ii) in rule 12, after sub-rule 11, the following shall be inserted, namely-

"(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."

(iii) After Form I, the following shall be inserted, namely :-

COUNTERFOIL	Duplicate	Original
THE CENTRAL SALES TAX (REGISTRATIONAND TURNOVER RULES, 1957)	THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER RULES, 1957)	THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER RULES, 1957)

Form J	Form J	Form J

Form of Certificate for claiming Exemption under section 6(4)	Form of Certificate for claiming Exemption under section 6(4)	Form of Certificate for claiming Exemption under section 6(4)
[See rule 12(11A)]	[See rule 12(11A)]	[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)	(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)	(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)
Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase	Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase	Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase
........................................................	........................................................	........................................................
Country to which the purchaser belongs	Country to which the purchaser belongs	Country to which the purchaser belongs
........................................................	........................................................	........................................................
Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.)...............................	Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.)...............................	Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.)...............................
........................................................	........................................................	........................................................
To	To	To
.................................... *(Seller)	.................................... *(Seller)	.................................... *(Seller)
Certified that the goods	Certified that the goods	Certified that the goods
ordered for in or purchaser order No. .................... dated ................. purchased from you as well per bill/cash memo stated below*	ordered for in or purchaser order No. .................... dated ................. purchased from you as well per bill/cash memo stated below*	ordered for in or purchaser order No. .................... dated ................. purchased from you as well per bill/cash memo stated below*
........................................................	........................................................	........................................................
Supplied under your Challan No. .................... dated ...................... are purchased for this mission/ consulate/body or its diplomatic agent/consular/official/personnel and the same are eligible for tax exemption under section 6(4) under an international convention/agreement/law.	Supplied under your Challan No. .................... dated ...................... are purchased for this mission/ consulate/body or its diplomatic agent/consular/official/personnel and the same are eligible for tax exemption under section 6(4) under an international convention/agreement/law.	Supplied under your Challan No. .................... dated ...................... are purchased for this mission/ consulate/body or its diplomatic agent/consular/official/personnel and the same are eligible for tax exemption under section 6(4) under an international convention/agreement/law.
Date ................................ Signature .............................	Date ................................ Signature .............................	Date ................................ Signature .............................
Designation of the purchaser/ Authorised Officer with seal of the mission/consulate/body concerned	Designation of the purchaser/ Authorised Officer with seal of the mission/consulate/body concerned	Designation of the purchaser/ Authorised Officer with seal of the mission/consulate/body concerned
........................................................	........................................................	........................................................
*Name and address of the seller, with name of the State.	*Name and address of the seller, with name of the State.	*Name and address of the seller, with name of the State.
**Strike out, whichever is not applicable.	**Strike out, whichever is not applicable.	**Strike out, whichever is not applicable.
*** Particulars of Bill/Cash Memo	*** Particulars of Bill/Cash Memo	*** Particulars of Bill/Cash Memo
(Note :- To be retained by the Purchaser)	(Note :- To be retained by the Purchaser)	(Note :- To be retained by the Purchaser)