A copy of the declaration mentioned in sub-section (4) of section 8, as furnished to the selling dealer by the registered dealer purchasing in the Form prescribed by rules made by the Central Government under the Act vide rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be sent by post or otherwise delivered to the assessing authority 3 [within such time as prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, along with a statement in From CST 11.]
1 Substituted by clause 2 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012.
2 Substituted by Act 30 of 1964, S. 4 for 'Commissioner of Sales Tax' Published on 1.7.1964.
3 Substituted by clause 3 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012.
6 1 [16A. ***] 2 [16B. Furnishing of declaration under section 6A. Every dealer who claims that he is not liable to pay tax under the Central Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, shall, deliver portion marked "original" of Form F prescribed under subrule (5) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to the assessing authority within the time allowed by sub-rule (7) of rule 12 of the said Rules along with a statement in From CST 12. The dealer shall retain the portion marked 'duplicate' of form 'F' which shall be produced for Inspection when so required by the assessing authority.]
3 [17. Declaration Forms/Certificates. – (1) A registered dealer, who purchases goods from another registered dealer on payment of tax at the rate applicable under sub-section
(1) of section 8 of the Central Sales Tax Act, 1956 for the purpose specified in his certificate of registration, shall retain the counterfoil of the Form 'C' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming concessional rate of tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form 'C' received by him and the portion marked 'duplicate' shall be retained by him.
(2) In the case of a first sale in course of inter-State trade or commerce, a certificate in Form 'E-F prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be issued by the selling dealer. He shall retain the counterfoil of the form with himself and furnish the other two portions marked 'original' and 'duplicate', to the purchasing registered dealer. For the purpose of claiming exemption from tax on subsequent sale under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the selling dealer shall furnish to his assessing authority, -
(a) the portion marked 'original' of the form 'E-I' received by him, from the dealer from whom he purchased the goods; and
(b) the original of Declaration Form 'C' received from the registered dealer to whom he sold the goods, if applicable.
(3) In the case of any subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the certificate in form 'E-II' prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957; shall be used. The transferor shall retain the counterfoil with himself and furnish the portions marked 'original' and 'duplicate' to the registered dealer to whom he affects such subsequent sale. For the purpose of claiming exemption from tax on subsequent sale under sub- 1 Deleted by clause 4 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012 w.e.f. 01.04.2012.
2 Inserted by Notification No. F.2(13) FD/Gr.IV-73 dated 30.7.1973.
3 Substituted by rule 4 of Notification No. F. 12 (11) FD/Tax/2013-105, dated 06.03.2013.
7 section (2) of section 6 of the Central Sales Tax Act, 1956, the selling dealer shall furnish to his assessing authority, -
(a) the portion marked 'original' of the form 'E-II' received by him, from the dealer from whom he purchased the goods; and
(b) the original of Declaration Form 'C' received from the registered dealer to whom he sold the goods, if applicable.
(4) Any registered dealer, who receives goods by transfer from outside the State from any other place of his business or from his agent or principal, as the case may be, shall retain the counterfoil of the form 'F' and furnish the other two portions marked 'original' and 'duplicate', to the transferor. The transferor shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'F' along with the evidence of dispatch of goods for the purpose of claiming exemption from tax.
(5) A registered dealer, who purchases goods from another registered dealer for sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall retain the counterfoil of the Form 'H' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. The selling registered dealer shall retain with him the portion marked 'duplicate' and shall furnish to his assessing authority, the portion marked 'original' of the form 'H' received by him along with the evidence of export of goods.
(6) A registered dealer, for the purpose of setting up, operation, maintenance manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone Dy. the developer of the special economic zone who has been authorized to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf, for purchase of goods of such class or classes of goods as specified in his certificate of registration from another registered dealer, shall retain the counterfoil of the Form T and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming exemption from tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form T received by him and the portion marked 'duplicate' shall be retained by him.
(7) Any official, personnel, consular or diplomatic agent of -
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other international body, entitled to privileges under any convention or agreement to which India is a party or under any law for the time being in force, purchases goods for himself or for the purposes of such mission, consulate, United Nations or other body shall retain the counterfoil of the Form 'J' and furnish the other two portions marked 'original' and 8 'duplicate', to the selling registered dealer. For the purpose of claiming exemption from tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form 'J' received by him and the portion marked 'duplicate' shall be retained by him.
(8) Declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as prescribed under Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, 1 [shall] obtained by the dealer electronically after submitting an initial application to his assessing authority through the Official Website of the Department in the manner as provided therein.
(9) On receipt of such application, the assessing authority, subject to the provisions of sub-rule (10) and subject to compliance of notice issued under sub-section (2) of section 91 of the Rajasthan Value Added Tax Act, 2003, if any, shall grant permission to the dealer to generate declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, electronically through the Official Website of the Department, and intimation of such permission shall be communicated to the dealer through the Official Website of the Department.
(10) The assessing authority shall reject the application submitted under sub-rule (8), where, -
(a) the applicant dealer has failed to comply with an order demanding initial or additional security under sub-section (2A) of section 7 and/or under sub-section (3A) of section 7 of the Central Sales Tax Act, 1956 and/or under section 15 of the Rajasthan Value Added Tax Act, 2003; or
(b) the applicant dealer does not require the declaration Forms or Certificates applied for; or
(c) the applicant dealer has not made proper use of Forms or certificates previously obtained by him; or
(d) the applicant dealer has failed to make payment of any outstanding demand(s) under the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 and/or the Rajasthan Sales Tax Act, 1994 and/ or the Rajasthan Sales Tax Act, 1954; or
(e) the applicant dealer has failed to pay tax or any other sum due under the provisions of the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 within the time prescribed under the said Act; or
(f) the applicant dealer has failed to furnish any return or returns in accordance with the provisions of the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 for the immediately preceding two years; or
(g) the verification of facts and statements made in the application of registration, in accordance with the provisions of the Rajasthan Value Added Tax Act, 2003 has not been made, However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so 1 Substituted by notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
9 requires, may direct the assessing authority to grant permission under sub-rule (9) subject to such conditions as may be considered necessary.
(11) After grant of permission for generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, the dealer shall submit a subsequent application for generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form- H, as the case may be, through the Official Website of the Department in the manner as provided therein.
(12) After submission of application as provided in sub-rule (11), duly filled in declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, shall be generated through the official website of the Department, subject to the provisions of sub-rule (13).
(13) The system shall not generate Declaration in Form-C or Form- F or Form-I or the Certificates in Form E l or Form E-II or Form-H, as the case may be, where the dealer fails to -
(i) make payment of any outstanding demand(s) under the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 and/or the Rajasthan Sales Tax Act, 1994 and/or the Rajasthan Sales Tax Act, 1954; or
(ii) pay tax or any other sum due under the provisions of the Central Sales Tax Act, 1956 and/or the Rajasthan Value Added Tax Act, 2003 within the time prescribed under the said Act; or
(iii) furnish any return or returns in accordance with the provisions of the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 for the immediately preceding two years;
and he shall be allowed to generate the declaration in Form-C of Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, only after fulfillment of above requirements. However, the Commissioner or any officer authorized by the Commissioner in this behalf, in any particular case, if satisfied that the interest of the State revenue so requires, may dispense with the above requirements, and permit the assessing authority to allow the dealer to generate such forms in such numbers, subject to such conditions and restrictions as may be considered necessary.
(14) Where any dealer, after generation of declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H, as the case may be, discovers that he has filled in incorrect particulars or any other information at the time of generating the declaration/certificate mentioned above, and intends to rectify the same, he shall submit an application to his assessing authority 1 [within six months from the date of generation of such declaration/certificate or upto 30 th September 2014, whichever is later], mentioning therein the incorrect particulars or any other information furnished by him, which he wants' to rectify and the correct particulars or any other information in respect thereof. Such application shall be accompanied 1 Substituted by rule 8(ii) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
10 with a printed copy of such declaration/certificate, along with an undertaking in the form of an affidavit mentioning therein the particulars of transactions for which the declaration/certificate was generated and the statement that he has not issued the printed copy of such declaration/certificates to any person including selling dealer and in case of any loss to the State exchequer he shall indemnify the same to the State Government along with the interest and penalty, if any. The assessing authority on receipt of such application along with affidavit of undertaking and on being satisfied shall cancel the print out of declaration/certificate submitted by the dealer along with the application and shall keep the application along with cancelled print out of declaration/certificate and undertaking of indemnity on the record of the dealer. The assessing authority shall cancel such declaration/certificate in the system, through the computer network.
“Provided that Deputy Commissioner (Administration) having jurisdiction, for the reasons to be recorded in writing, in any particular case, may allow the dealer for submission of such application upto a period of two years from the date of generation of such declaration form or upto 31.03.2017, whichever is later.”
(15) No registered dealer who has generated the declaration Form(s) or Certificate (s) through the Official Website of the Department shall either directly or otherwise, transfer the same to any other person except for the lawful purpose.
(16) Every registered dealer shall keep the declaration Form(s) or Certificate (s) generated by him through the Official Website of the Department, in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the officer authorized by the Commissioner in this behalf, and shall issue public notice of such theft, loss or destruction, and take such further action(s) as provided under the Central Sales Tax (Registration & Turnover) Rules, 1957.
1 [(16A) The assessing authority or the officer authorized by the Commissioner shall publish in the Official Gazette the particulars of such declaration Form(s) or Certificate(s) in respect of which a report is received under sub-rule (16).]
(17) Before furnishing declaration Form or Certificate to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall affix his signature in the space provided in the Form for this purpose.
(18) No purchasing dealer shall furnish and no selling dealer shall accept a declaration Form/certificate, which is -
(i) forged or fake, or not generated through the Official Website of the Department; or
(ii) reported stolen, lost or destroyed under sub-rule (16); or
(iii) cancelled under sub-rule (14).
1 Inserted by rule 8(iii) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
11
(19) Notwithstanding anything contained above, Declaration in Form-C or Form-F or Form-I or the Certificates in Form E-I or Form E-II or Form-H for the period prior to
01.04.2011 may be obtained in such manner which was in force in that period.]
1 [The provisions which were in force prior to 06.03.2013, shall apply to such declaration Form(s) or Certificate(s) which has/have not been generated through the official web-site of the department.]
2 [(20) Where any dealer has generated declaration Form(s) or Certificate(s) by misrepresentation of facts or by fraud or in contravention to the provisions of the Central Sales Tax Act, 1956 and rules made there under, the assessing authority or any officer authorized by the Commissioner, after affording such dealer an opportunity of being heard cancel such declaration Form(s) or Certificate(s), and the list of declaration Form(s) or Certificate(s) so cancelled shall be published on the official web-site of the Department. The declaration Form(s) or Certificate(s) so cancelled shall be deemed to have not been generated through the official web-site of the Department.]
3 [17A. ***].
4 [17B to 17F. ***] DECLARATION IN CASE OF FAMILIES, FIRMS, ASSOCIATIONS ETC.