(1) Any claim in respect of input tax rebate that may be made by a registered dealer under section 14, shall be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer in which the amount of tax under section 9 collected by him has been indicated separately and TIN of the- purchasing registered dealer has been mentioned. The selling registered dealer shall also mention the TIN of the purchasing registered dealer in counterfoil or duplicate copy of the bill, invoice or cash memorandum and the same shall be included in the return of the selling registered dealer wherever required. Any such claim in respect of the input tax rebate shall be made by such registered dealer in his return in Form 10.1 or Form 10.2 as the case may be. No such claim shall be made or be allowed unless the said bill, invoice or cash memorandum indicates separately TIN of the purchasing registered dealer as mentioned therein by the selling registered dealer.

(1A) No input tax rebate under section 14, shall be claimed or be allowed, if details of dealer wise purchases and sales within the Stale, as specified in sub-rule (9) of rule 21, is not furnished electronically along with return filed by a registered dealer required to furnish return in electronic form.

(2) A person other than a dealer, who is eligible to claim input tax rebate under sub-section (2) of section 14, shall make an application in form 5 A along with the copy of the bill, invoice or cash memorandum issued by the selling registered dealer, to Commercial tax officer or any other officer authorised by the commissioner in this behalf of any circle within one hundred eighty days from the date of purchase and the Commercial tax officer or any other officer authorised by the commissioner in this behalf shall, after making such verification as he deems fit, allow input tax rebate to the person:

Provided that the application in Form 5-A can be made within three hundred sixty five days from the date of purchase with a late fee of rupees 10/- per say after one hundred eighty days subject to a maximum of ten percent of the input tax rebate claimed:

Provided further that in case of the United Nations Organisation and its agencies, if the application in Form-5A is filed after three hundred sixty five days from the date of purchase, the Commissioner may condone the delay in filing the application with such late fee as he may think fit.