PRELIMINARY
1. Short title and commencement. - (1) These rules may be called the Central Sales Tax (Rajasthan) Rules 1957.
(2) 1 [They shall come into force on their publication in the Rajasthan Gazette].
2. Definition. - In these rules, unless the context otherwise requires,-
(a) "Central Act" means The Central Sales Tax Act. 1956 (Central Act 74 of 1956);
(b) "Form" means a form annexed to these rules;
(c) "Section" means a section of the Central Act;
(d) "State Sales Tax Law" means the general sales tax law in force in the area concerned;
(e) "Treasury" means a Government treasury in the State of Rajasthan, and includes a sub-treasury;
(f) references to any authority shall, in relation to the Ajmer area, the Abu area and the Sunel area, be construed as reference to the corresponding authority for that area, if called by a different name; and
(g) words and expressions defined in the Central Act and not defined in these rules have the meanings respectively assigned to them in the Central Act.
2 [2A. Security or additional security for purposes of section 7(2A) and (3A). - (1) The security or additional security by required the assessing authority, for all or any of the purposes of sub-section (2A) or (3A) of section 7, shall be furnished in one of the following manners, as may be specified by that authority:-
(a) in cash; or
(b) by depositing savings certificates issued by Government of India of a face value not less than the value of security required duly endorsed in favour of the assessing authority; or
(c) by furnishing to such officer a guarantee from a bank approved in this behalf by the said officer agreeing to pay to the State Government on demand the amount of security fixed by such officer; or
(d) a surety bond with one or more sureties.
1. Publish by notification No. F.5.(1) E&T/57, dated 4.3.1957.
2 Inserted by Notification No. F. 2 (13) FD/Gr.IV/73 dated 30.3.1973.
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(2) The other security as required by sub-section (3C) of section 7 shall be furnished by the dealer in the manner given in clause (a), (b) or (c) of sub-rule (1).
(3) Where by reason of an order under sub-section (3D) of section 7, the security furnished by any dealer is rendered insufficient, he shall make up the deficiency within 30 days of the date of passing of the order in the same manner in which the security so rendered insufficient was furnished.]
1 [2B. Registration. An application for registration shall be submitted by a dealer in From A electronically through the official website of the department in the manner provided therein. The dealer shall submit the duly signed and verified From A generated through the computer network from the website to the notified authority after payment of fee in accordance with the provisions of the Central Sales tax (Registration and Turnover) Rule,
1957. The notified authority on being satisfied shall issue a certificate of registration in From-B in the manner as provided under the Rajasthan Value Added Tax Rules, 2006.]
REGISTRATION CERTIFICATE 2 [3. Registration Certificate to be hung. - The holder of a registration certificate under the Central Act shall keep it hanging at a prominent place in the premises where the business, in respect of which the certificate is issued, is carried on.
RETURN OF THE TURNOVER AND OTHER RETURNS & STATEMENT 3 [3A. Certificate of exemption. - (1) An application for grant of an exemption certificate shall be in Form C.S.T. 7 and the exemption certificate shall be issued in Form C.S.T 8.
(2) The procedure for obtaining exemption certificate shall be the same as has been prescribed under the State Sales Tax Law.]
4 [4. Return of turnover. –
(1) Every dealer liable to pay tax under the Central Act shall submit a return of turnover in Form VAT-10, of Rajasthan value Added tax Rules, 2006, in the manner and within such time as prescribed in the Rajasthan Value Added tax Rules, 2006.
(2) Where a dealer has more than one place of business he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business provided under the Rajasthan Value Added Tax Rules, 2006.
1 Inserted by notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014 see supra, which was inserted by Notification No. F. 12 (22) FD/Tax/09-99 dated 27.2.2009 2 Inserted by notification No. F.5(61) FD/RT/63 dated 26.06.1963.
3 Inserted by Notification No. F.5(61) FD/RT /63 dated 20.06.1963.
4 Substituted by rule 3 of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.
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(3) Where a dealer discovers any omission or error in return furnished by him, he may furnish a revised return within such time as provided under Rajasthan Value Added Tax Rules, 2006.
(4) Every dealer effecting purchases in the course of inter-State trade or commerce shall submit the details of such purchases in Form VAT- 07A appended to the Rajasthan Value Added Tax Rules, 2006 along with return to be furnished by him.” 1 [4A. ***] 2 [5. ***] 3 [6. Mode of payment of tax, demand or other sum. - (1) Unless otherwise notified by the State Government payment of tax, demand or other sum shall be made by a dealer through Electronic Government Receipt Accounting system, hereinafter referred to as 'e- GRAS' in the manner as provided therein.
(2) The class of dealers as may be notified by the State Government shall make payment of tax, demand or other sum electronically through the e-GRAS in the manner as provided therein.
(3) The date of payment of tax, demand or other sum shall be demand to be the date of deposit as shown in the e-GRAS.]
4 [6A and 6B. ***] 5 [6C ***] ACCOUNTS TO BE MAINTAINED BY DEALERS