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Central sales tax (registration & turnover) rules, 1957
October, 03rd 2014
    CENTRAL SALES TAX (REGISTRATION
        & TURNOVER) RULES, 1957

1       These Rules may be called the Central Sales Tax (Registration and
        Turnover) Rules, 1957.
2        In these rules unless the context otherwise requires--
  (a) `Act' means the Central Sales Tax Act, 1956;
  (aa) `authorised officer' means an officer authorised by the Central Government
under clause (b) of sub-section (4) of section 8;
  (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 ;
  (cc) `prescribed authority' means the authority empowered by the Central
Government under 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 ;
  (dd) [Omitted];
  (e) `warehouse' means any enclosure, building, or vessel in which a dealer
keeps a stock of goods for sale.


                          Certificate of registration
3 (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 a Hindu undivided family, by the karta or manager of
the family, or, in the case of a company [***] by a director, managing agent or
principal officer thereof, or, in the case of a Government by an officer duly
authorised 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 `A'.
  (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:




                                          1
         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.
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.
  (3) A fee of 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 affixed to such application.
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, 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.
  (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 or complying with the requirements of
sub-rule (3) of rule (4)
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 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 therefor, 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.
8 (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 rupees five obtain a duplicate copy of such
certificate.
  (2)    The fee payable under sub-rule (1) shall be paid in the form of court-fee stamps.


                                              2
        Amendment or cancellation of Certificate of registration
9 (1)    A notified authority shall, before amending or canceling, 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.
10        If any dealer desires to apply under sub-section (5) of section 7 for the
cancellation of his registration, he shall submit within the time specified in that sub-
section 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 sub-section.

                         Determination of Turnover
11 (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 the 30th June, 30th September, 31st December and 31st
March as the case may be, in a financial year.
  (2)     [Omitted]

12 (1) The declaration and the certificate referred to in sub-section (4) of section 8
shall be in Forms `C' and `D' respectively:
        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 upto the 31st December, 1980, with suitable
modifications:
          [Omitted]




                                           3
          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.
          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 year or of
different financial years, it shall be necessary to furnish a separate declaration or
certificate in respect of goods delivered in each quarter of a financial year.
   (2) Where a blank or duly completed form 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 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 form 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:
          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.
   (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, a 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 authorised 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
        number is ................"

  (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.
  (5) The declaration referred to in sub-section (1) of section 6-A shall be in Form
`F':
         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:
         PROVIDED FURTHER that if the space provided in Form `F' is not
sufficient for making the entries, the particulars specified in Form `F' may be given
in separate annexure 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






                                             4
signing the declaration in Form `F':
          PROVIDED FURTHER that Form `F' 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 December, 1980 with suitable
modifications.
  (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.
          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.
  (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 within 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 within the aforesaid time, the authority may allow such declaration or
certificate to be furnished within such further time as that authority may permit.
  (8) (a) The person referred to in clause (a) of 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':
            PROVIDED that where such person is a proprietor of any business or a
partner of a firm or a karta or manager of a Hindu undivided family, any other person
authorised by him in writing may also sign such declaration or certificate :
            PROVIDED FURTHER that in the case of a company, such declaration or
certificate can also be signed by any other officer of the company authorised under
the Memorandum or Articles of Association 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.
     (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.
  (9) (a) The provisions of [***] 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'.
     (b) The provisions of the second and third provisos to sub-rule (1) shall, with
necessary modifications, apply to certificates in Form `E-I' or Form `E-II'.
   (10)(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.
            [Omitted]

                                           5
   (b)      The provisions of the rules framed by the respective State Government
under sub-sections (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 forms may be used and any such
certificate may be furnished in so far as they apply to declaration in Form `C'
prescribed under these rules shall mutatis mutandis apply to certificate in Form `H'.
   (11) The declaration referred to in sub-section (8) of section 8 of the Act, shall be
in Form I.
   (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.


               Prescription of goods for certain purposes
13        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.
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.




                                           6

 
 
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