GOVERNMENT OF JAMMU AND KASHMIR

DEPARTMENT OF COMMERCIAL TAXES

EXCISE & TAXATION COMPLEX,

RAIL HEAD COMPLEX, JAMMU

Attention of the Assessing Authorities is drawn to the provisions of Rule 12(7) of Central Sales Tax Registration and Turnover Rules, 1957 whereunder it is mandatory for the dealer to furnish the declaration forms in support of interstate sales/Stock transfer/Sale in transit within a period of three months after the end of the period to which that transaction relates.

It has been observed that the Assessing Authorities are not adhering to the statutory time line mandated under the Central Sales Tax Rules, 1957 Accordingly, all the Assessing Authorities are instructed to comply with the statutory time period in letter and spirit and obtain all such declaration forms from the concerned dealers within a period of one month from issuance of these circular instructions. The Additional Commissioner Commercial Taxes (Administration) concerned are requested to furnish the compliance report to this Commissionerate within one week from tfie completion of this exercise

(P.I. KHATEEB) IAS

Commissioner Commercial Taxes, J&K