Central Sales Tax (Registration and Turnover) Third Amendment Rules, 2005

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