THE
CENTRAL SALES TAX
(REGISTRATION AND TURNOVER)
RULES, 1957
S.R.O. 644, Dated 28th February, 1957.–In
exercise of the powers conferred by sub-section (1) of Section 13 of the
Central Sales-tax Act, 1956 (74 of 1956), the Central Government hereby makes
the following rules, namely:
These rules may be called the
Central Sales Tax (Registration and Turnover) Rules, 1957.
2. Defination –
In these rules, unless the
context otherwise requires,–
(a) “Act”
means the Central Sales Tax Act, 1956;
2[(aa) “authorized officer” means an officer authorized by the Central
Government under clause (b) of sub-section (4) of Section 8];
3[(aaa)“company” means a company as defined in Section 3 of
the Companies Act, 1956 (1 of 1956), and includes a foreign company within the
meaning of Section 591 of that Act];
(b) “form” means a form appended to these rules;
(c) “notified authority” means the
authority specified under sub-section (1) of Section 7;
4[(cc) “prescribed authority” means the authority
empowered by the Central Government under 5[sub-section (2) of
Section 9], or the authority prescribed by a State Government under clause (e)
of sub-section (4) of section 13, as the case may be];
(d) “Section”
means a section of the Act; 6[(dd) * * *];
(e) “Warehouse” means any enclosure, building or vessel in which
a dealer keeps a stock of goods for sale.
[1. Vide
S.R.O 644, dated 28th February, 1957, published in the Gazette of
India,
Extraordinary, 1957, Pt. II, Section 3. p. 1039.]
[2. Inserted
by S.R.O.896, dated 23-9-1958 (w.e.f. 1.10.1958).]
[3. Inserted
by G.S.R. 26(E), dated 1-2-1974.]
[4. Inserted
by G.S.R. 896, dated 23-9-1958.]
[5. These
words were substituted for the words “sub-section (3) of section 9” by
G.S.R 56(E), dated 9-2-1973]
[6. Rule 2(dd) was deleted
by G.S.R. 56(E), dated 9-2-1973.]
3. Certificate of Registration
(1) An application for registration under section 7 shall be made by a
dealer to the notified authority in Form A and shall be-
(a) signed by the proprietor of the business, or, in the case of a
firm, by one of its partners, or, in the case of Hindu undivided family, by the
karta or manager of the family, or, in the case of a
company 6A[***]by a
director, managing agent or principal officer thereof, or, in the case of a
Government, by an officer duly authorized by that Government, or, in the case
of any other association of individuals, by the principal officer managing the
business; and
(b) Verified in the manner provided in the said
Form.
(2) Where a dealer has more than one place of business within a
State, he shall make a single application in respect of all such places, name
in such application one of such places as the principal place of business for
the purposes of these rules and submit such application to the notified
authority specified in respect of the principal place of business so named:
Provided
that any place so named shall not in any case be different from the place, if
any, declared by him to be the principal place of business, by whatever name
called, under the general Sales Tax law of the State.
[6A. The words “incorporated under the
Companies Act’1956” were omitted by G.S.R.26(E),
Dt.1/2/1974]
4.(1) An application for registration under sub-section (1) of Section 7
shall be made not later than thirty days from the date on which the dealer
becomes liable to pay tax under the Act.
(2) An application for registration under sub-section (2) of
Section 7 may be made at any time after the commencement of the Act.
7(3) A fee of 8[rupees
twenty-five] shall be payable in respect of every application for registration
under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of
court-fee stamps 7A[****]
affixed to such application. 7A(****).
[7 & 7A.Ins.by S.R.O.896, dated 23rd Septemeber, 1958 (w.e.f
1.10.1958). By Notification
G.S.R.No.401, Dt.9.3.1967, in the application of these rules to Union Territory
of Goa, Daman and
[8.Subs.by G.S.R.395, dated 14th April, 1987 (w.e.f 14.4.1987)]
5.(1) When the notified
authority is satisfied, after making such enquiry as it thinks necessary, that
the particulars contained in the application are correct and complete 9[and the fee referred to in
sub-rule (3) of rule 4 has been paid], it shall register the dealer and grant
him a certificate of registration in Form B and also a copy of such certificate
for every place of business within the State other than the principal place of
business mentioned therein.
10 [(2) When
the said authority is not satisfied that the particulars contained in the
application are correct and complete, or where the fee referred to in sub-rule
(3) of rule 4 has not been paid, he shall reject the application for reasons to
be recorded in writing:
Provided that before the application
is rejected the applicant shall be given an opportunity of being heard in the
matter and, as the case may be, of correcting and completing the said
particulars for complying with the requirements of sub-rule (3) of rule 4.]
[9.Ins.by S.R.O.896, dated 23rd Septemeber,
1958 (w.e.f 1.10.1958)]
[10. Ins.by S.R.O.896, dated 23rd
Septemeber, 1958 (w.e.f
1.10.1958)]
6. The
certificate of registration granted under sub-rule (1) of rule 5 shall be kept
at the principal place of business mentioned in such certificate and a copy of
such certificate granted under the said sub-rule shall be kept at every place
of business within the State other than the principal place of business,
mentioned in such certificate.
7. (1)Where a dealer desires the certificate of registration granted
to him under these rules to be amended,
he shall submit an application for this purpose to the notified authority
setting out the specific matters in respect of which he desires such amendment
and the reasons therefore, together with the certificate of registration and
the copies thereof, if any, granted to him; and such authority may, if
satisfied with the reasons given, make such amendments, as it thinks necessary
in the certificate of registration and the copies thereof, if any, granted to
him.
(2) The
provisions of rule 6 shall apply in relation to such amended certificate and
copies thereof, as they apply in relation to the original certificate and
copies thereof.
118. (1) Where the certificate of
registration granted to a dealer is lost destroyed, defaced or mutilated, he
may on application made in this behalf to the notified authority and on payment
of a fee of a 12[rupees
five] obtained a duplicate copy of such certificate.
(2) The fee
payable under sub-rule (1) shall be paid in the form of 13 [court-fee stamps].
[11.Subs.by S.R.O.3613, dated 16th November, 1957]
[12.Subs.by G.S.R 395(E), dated 14th April, 1987, for
the words “two rupees”]
[13.Ins.by S.R.O.896, dated 23rd September, 1957 (w.e.f 1.10.1958)]
14[9. Amendment or cancellation of certificate of
registration.—
(1) A
notified authority shall, before amending or cancelling,
as the case may be, the certificate of registration of a dealer under
sub-section (4) of Section 7 give him an opportunity of being heard in the
matter.
(2) If the certificate of registration is proposed
to be amended, the dealer shall forthwith produce to the notified authority the
certificate of registration and the copies thereof, if any, granted to him, for
having them amended.
(3) If the
certificate of registration is cancelled, the dealer shall forthwith surrender
to the notified authority the certificate of registration and the copies
thereof, if any, granted to him.]
[14.Ins.by S.R.O.896,
dated 23rd September, 1958 (w.e.f 1.10.1958)]
10. If any dealer desires to
apply under sub-section (5) of Section 7 for cancellation of his registrations,
he shall submit within the time specified in that sub-sect ion to the notified
authority an application in that behalf together with the certificate of
registration and copies thereof, if any, granted to him; and such application
shall be dealt with in accordance with the provisions of that subsection.
11. Determination of
Turnover
(1) The period of turnover in relation to any dealer
liable to pay tax under this Act shall be the same as the period in respect of
which he is liable to submit returns under the general sales tax law of the
appropriate State:
Provided that in relation to a
dealer who is not liable to submit returns under the general sales tax law of
the appropriate State, the period of turnover shall be a quarter ending on 30th
June, 30th September, 31st December and 31st March, as the case may be, in a
financial year.
14A [****]
[14A. Rule 11 was renumbered as sub
rule (1) of that rule and sub rule (2) was inserted by G.S.R.3313,
Dt.6.11.1957. Sub rule (2) was omitted
by G.S.R.1362, Dt.9.6.1969.]
15[12. (1) The declaration and the certificate
referred to in sub-section (4) of Section 8 shall be in Forms C and D respectively;
16[Provided that Form C in
force before the commencement of the Central Sales Tax Registration and
Turnover (Amendment) Rules, 1974, or before the commencement of the Central
Sales Tax Registration and Turnover (Amendment) Rules, 1976, may also be used
up to the 31st December, 17[31st
December, 1979], with suitable modifications:]
18[***]
19[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.]
20[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 years, it shall be necessary to furnish a
separate declaration or certificate in respect of goods so delivered in each
quarter of a financial year]]
21[(2) Where a blank or duly
completed from of declaration is lost, whether such loss occurs while it is in
the custody of the purchasing dealer or in transit to the selling dealer, the
purchasing dealer shall furnish in respect of every such form so lost an
indemnity bond 22[in Form
G] to the notified authority from whom the said form was obtained, for such sum
as the said authority may having regard to the circumstances of the case, fix.
Such indemnity bond shall be furnished by the selling dealer to the notified
authority of his State if a duly completed from of declaration received by him
is lost, whether such loss occurs while it is in his custody or while it is in
transit to the notified authority of his State:
23[Provided that where more
than one form of declaration is lost, the purchasing dealer or the selling
dealer, as the case may be, may furnish one such indemnity bond to cover all
the forms of declarations so lost.]
24(3) Where a declaration form
furnished by the dealer purchasing the goods or the certificate furnished by
the Government has been lost, the dealer selling the goods may demand from the
dealer who purchased the goods or, as the case may be from the Government which
purchased the goods, duplicate of such form or certificate and the same shall
be furnished with the following declaration recorded in red ink and signed by
the dealer or authorized officer of the Government, as the case may be, on all
the three portions of such form or certificate,—
“I hereby declare that this is the duplicate
of the declaration form/
certificate No.............. signed
on........................ and issued to ........................who
is a registered dealer of ................................State and whose
registration certificate No.
is........................ .........................”
25[(4)] The certificate
referred to in sub-section (2) of Section 6 shall be in Form E-I or Form E-II,
as the case may be.
26[(5) The
declaration referred to in sub-section (1) of Section 6-A shall be in Form F]
27[Provided that a single
declaration may cover transfer of goods, by a dealer,
to any other
place of his business or to his agent or principal, as the case may be,
effected during a period of one calendar month:
28Provided further that if the
space provided in Form F is not sufficient for making entries, the particulars
specified in Form F may be given in separate annexures
attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is,
also signed by the person signing the declaration in Form F:
29Provided also that form in
force before the commencement of the Central Sales Tax (Registration and
Turnover) (Second Amendment) Rules, 1973, may continue to be used up to 31st
day of 30[December, 1980]
with suitable modifications.]
31[(6) Form C referred to in
sub-rule (1) or as the case may be, Form F referred to in sub-rule (5) shall be
the one obtained by the purchasing dealer or, as the case may be, the
transferee in the State in which the goods covered by such form are delivered.,
32[Explanation.—Where,
by reason of the purchasing dealer not being registered under Section 7 in the
State in which the goods covered by Form C referred to in sub-rule (1) are
delivered, he is not able to obtain the said form in that State, Form ‘C’ may
be the one obtained by him in the State in which he is registered under the
said section.]
33[(7) 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 with in 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 with in the aforesaid time, that
authority may allow such declaration or certificate to be furnished within such
further time as that authority may permit.]
34[(8) (a) The person referred
to in clause (a) sub-rule (1) of rule 3 shall alone be competent to sign the
declaration in Form C or Form F or the certificate in Form E-I or Form E-II:
35[Provided that where such
person is a proprietor of any business or a partner of a firm or karta or manager of a Hindu undivided family, any other
person authorized by him in writing may also sign such declaration or
certificate:]
36[Provided further that in the
case of a company 37[such
declaration or certificate] can also be signed by any other officer of the
company or under any other special or general resolution of the company or
under a resolution passed by the Board of Directors of the Company to
authenticate any document on behalf of such company].
38(b) such person shall signify
on such declaration or certificate his status and shall make a verification in
the manner provided in such declaration or certificate.
39[(9) (a)] The provisions of 40[***] sub-rule (2) and
sub-rule (3) shall with necessary modifications, apply to the declaration in
Form F or the certificate in Form E-I or Form E-II.]
41[(b) The provisions of the
second and third proviso to sub-rule (1) shall, with necessary modifications,
apply to certificate in Form E-I or Form E-II.]
42[(10) Prescription of goods for certain purposes
43(a) the
declaration referred to in sub section (4) of section 5 shall be in Form H and
shall be furnished to the prescribed authority upto
the time of assessment by the first assessing authority.
44[****]
45(b) The
provisions of the rules framed by the respective State Governments under
sub-section (3), (4) and (5) of section 13 relating to the authority from whom
and the conditions subject to which any form of certificate in Form “H” may be
obtained, the manner in which such form shall be kept in custody and records
relating thereto maintained and the manner in which any such form may be used
and any such certificate may be furnished in so far they apply to declaration
in Form C prescribed under these rules shall mutatis mutandis apply to certificate in Form H.]
46[(11) The goods referred to
in clause (b) of sub-section (3) of section 8 which a registered dealer may
purchase, shall be goods intended for use by him as raw materials, processing
materials, machinery, plant, equipment, tools stores, spare parts, accessories,
fuel or lubricants, in the manufacture or processing of goods for sale, or in
mining, or in the generation or distribution of electricity or any other form
of power.]
47[(11)The dealer, selling goods in the course of
inter-State trade or commerce to a registered dealer under sub-section (6) or under
sub-section (8) of section 8 or under sub-section (1) of section 5 of the
Central Sales Tax Act, 1956 read with section 76A of the Customs Act, 1962 (52
of 1962), shall furnish a declaration for the purposes of sub-section (8) of
the said section 8 in “Form I” duly countersigned and certified by the
Authority specified by the Central Government authorising the establishment of
the unit in the Special Economic Zone (notified under section 76A of the
Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of
establishing a unit in such Zone.]
48[(11A)
The certificate referred to in sub-section (4) of section 6 shall be in form J
and shall be furnished to the prescribed authority upto
the time of assessment by the first assessing authority.
[15.Subs.by S.R.O.896, dated 23rd September, 1957 (w.e.f 1.10.1958)]
[16.Subs.by G.S.R.962(E), dated 30th December, 1976]
[17.Subs.by G.S.R.603(E), dated 30th
December, 1977]
[18.Ins.by S.R.O.2017, dated 4th November, 1968 and
omitted by G.S.R.695(E), dated 20th
November, 1998 (w.e.f.21.11.1998)]
[19.Proviso substituted vide G.S.R.588(E)
dated 16th September, 2005, w.e.f.1.10.2005. Previously the proviso
is as under : Provided further that a single
declaration may cover all transactions of sale which take place in one
financial year between the same two dealers.]
[20.Proviso substituted vide G.S.R.588(E)
dated 16th September, 2005, w.e.f.1.10.2005. Previously the proviso is as under : Provided
also that where, in the case of any transactions of sale, the delivery of goods
is spread over to different financial years it shall be necessary to furnish a
separate declaration or certificate in respect of goods so delivered in each
financial year.]
[21.Subs.by S.R.O.2017, dated 4th November, 1968
(w.e.f.1.12.1968)]
[22.Proviso substituted vide G.S.R.588 (E) dated 16th
September, 2005, w.e.f.1.10.2005]
[23.Proviso substituted vide G.S.R.588 (E) dated 16th
September, 2005, w.e.f.1.10.2005]
[24. Subs.by S.R.O.2017, dated 4th
November, 1968 (w.e.f.1.12.1968)]
[25.Ins.by S.R.O 896, dated 23rd September, 1958
(w.e.f1.10.1958) (also see S.R.O.2017, dated 4th November, 1968]
[26.Ins.by G.S.R.56(E), dated 9th
February, 1973 (w.e.f.1.4.1973)]
[27.Ins.by G.S.R.519(E), dated 13th
December, 1973]
[28.Ins.by G.S.R.519(E), dated 13th
December, 1973]
[29. Ins.by G.S.R.519(E),
dated 13th December, 1973]
[30.Subs.by Notification No.F.28/53/73 ST, Dated 1st
February, 1974]
[31. Ins.by G.S.R.56(E),
dated 9th February, 1973 (w.e.f.1.4.1973)]
[32.Ins.by G.S.R.26(E), dated 1st
February, 1974]
[33.Sub rule (7) substituted vide G.S.R.588(E),
dated 16th September, 2005, w.e.f
1.10.2005. Previous sub rule (7) is as under : The Declaration in Form “c” or
Form “F” or the certificate in Form “E-1” or Form “E-II” shall be furnished to
the prescribed authority upto the time of assessment
by the first assessing authority; 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.]
[34. Ins.by G.S.R.56(E),
dated 9th February, 1973 (w.e.f.1.4.1973)]
[35.Subs.by G.S.R.26(E), dated 1st
February, 1974]
[36.Ins.by G.S.R.519(E), dated 13th
December, 1973]
[37.Ins.by S.R.O.896, dated 23rd September, 1958 (w.e.f 1.10.1958)]
[38.Ins.by G.S.R.56(E), dated 9th
February, 1973 (w.e.f 1.4.1973)]
[39.Renumbered by G.S.R.395(E), dated 14th
April 1987]
[40.Omitted by G.S.R.640, dated 23rd April, 1979]
[41.Ins.by G.S.R.395(E), dated 14th
April, 1987]
[42.Ins.by G.S.R.762(E), dated 17th
Decemeber, 1977]
[43. Clause (a) in sub-rule (10) of rule 12 substituted by G.S.R
469(E) dated 14th July, 2005]
[44.Proviso Ins. by G.S.R 36(E), dated 16th January,
2003 (w.e.f.16.1.2003) and omitted by G.S.R.431(E),
dated 23rd May, 2003 (w.e.f.23.5.2003)]
[45.Ins.by G.S.R 762(E), dated 17th December, 1977]
[46.Ins.by S.R.O 896, dated 23rd September, 1958]
[47.Ins.by G.S.R.431(E), dated 23rd
May, 2003 (w.e.f.23.5.2003).Ed.as Sub-rule (11)
already exists, it should have been renumbered as (11A) and sub-rule (11A) as
(11B)]
[48.Sub Rule 11(A) inserted by G.S.R.469(E),
dated 14th July, 2005]
49[13. Prescription of goods for certain purposes—
The goods referred to in clause (b)
of sub-section (3) of section 8 which a registered dealer may purchase shall be
goods intended for use by him as raw materials, processing materials, 50[machinery, plant,]
equipment, tools, stores, spare parts, accessories, fuel, or lubricants, in the
manufacture or processing of goods for sale or in mining, or in the generation
or distribution of electricity or any other form of power.
[49.Added by
G.S.R.896, dated 23rd September, 1958 (w.e.f.1.10.1958).]
[50.By
notification G.S.R.1059, dated 29.10.1958 by a corrigenda
subs. For “machinery part”]
51[14. If any
person commits a breach of any of these rules, he shall be punishable with fine
which may extend to five hundred rupees and when the offence is a continuing
offence, with a daily fine which may extend to fifty rupees for every day
during which the offence continues.]
[51.Ins.by G.S.R.56 (E) Notification
F.No.28/30/72-ST-II, dated 9.2.1973, w.e.f. 1.4.1973]