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INRODUCTION AND AMENDING RULESThe Central Sales Tax (Registration and Turnover) Rules, 1957

were published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i), vide number S.R.O. 644, dated the 28th

February, 1957, and

have been subsequently amended by –

1. S.R.O. 3613 dated the 16th

November, 1957

2. S.R.O. 896 dated the 23rd

September, 1958

3. S.R.O. 2817 dated 4th

November, 1968

4. G.S.R. 55(E) dated 9th

February, 1973

5. G.S.R. 56(E) dated 9th

February, 1973

6. G.S.R. 519(E) dated 13th

December, 1973

7. G.S.R. 26(E) dated 1st

February, 1974

8. G.S.R. 597(E) dated 30th

December, 1975

9. G.S.R. 962(E) dated 30th

December, 1976

10. G.S.R. 762(E) dated 17th

December, 1977

11. G.S.R. 603(E) dated 30th

December, 1978

12. G.S.R. 640(E) dated 23rd April, 1979

13. G.S.R. 264(E) dated 1st

April, 1984

14. G.S.R. 395(E) dated 14th

April, 1987

15. G.S.R. 504 dated 30th

September, 1993

16. G.S.R. 483(E) dated 7th

August, 1998

17. G.S.R. 695(E) dated 20th

November, 1998

18. G.S.R. 36(E) dated 16th

January, 2003

19. G.S.R. 431(E) dated 23rd

May, 2004

20. G.S.R. 374(E) dated 7th

June, 2005

21. G.S.R. 469(E) dated 14th

July, 2005

22. G.S.R.588(E) dated 16th

September, 2005

The text of the Rules as amended up to G.S.R.588(E) dated 16

th

 September, 2005 is given in the pages that follow.

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4

[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:]5[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 a differentfinancial years, it shall be necessary to furnish a separate declaration orcertificate in respect of goods delivered in each quarter of a financial year.] 

4. Proviso substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005

5. Proviso substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005

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4A

[(7) The declaration in form C or Form F or the certificate in Form E-I orForm E-II shall be furnished to the prescribed authority within three months afterthe end of the period to which the declaration or the certificate relates:

Provided that if the prescribed author ity is satisfied that the personconcerned was prevented by sufficient cause from furnishing such declaration orcertificate within the aforesaid time that authority may allow such declaration or

certificate to be furnished within such further time as that authority may permit]

4A. Sub-rule (7) substituted vide G.S.R.588(E) dated 16th September, 2005, w.e.f. 1.10.2005.

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7[10. Prescription of goods for certain purposes.?

7A[(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.]]

7A[(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.

7A. Clause (a) in sub-rule (10) of rule 12 subs tituted and sub-rule (11A) inserted by

G.S.R. 469(E) dated 14th

July, 2005.

it should have been numbered as (11A) and sub-rule (11A) as (11B).

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1[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, 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.]

2[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.]

1. Added by GSR 896 dated 23rd

September, 1958 (w.e.f. 1.10.1958).

2. Added by GSR 1589 dated 7th

September, 1971.

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COUNTERFOILTHE CENTRAL SALES TAX

(REGISTRATION AND TURNOVER)RULES, 1957

FORM JForm of Certificate for Claiming Exemption under 

section 6(4)[See rule 12(11A)]

(To be used when making purchase by diplomaticmission, consulates, United Nations and other international body and diplomatic agent, consular,officials or personnel thereof)

Name of the mission, consulate, Unite Nations or other international body and of the diplomatic agent, consular,

official or personnel thereof, making the purchase…..…………………………………………................................

Country to which the purchaser belongs………………………

Designation and office address of the purchaser (with Tel.No. Fax No., E-mail address etc.)

……………………………………………………………………..To,

…………………….………………………………..*(seller)Certified that the goods ** ordered for in or purchase order No. ………………………Dated ………....…..…………purchased from you as per bill/ cash memo stated below***

……………………………………...…………………………….

supplied under your challan No. ……………………… dated………………………. are purchased for this mission/consulate/ body or its diplomatic agent / consular / official /personnel and the same are eligible for tax exemptionunder section 6(4) under an international convention/

agreement/ law.

Date ……………Signature ………………………….

Designation of the purchaser/ Authorised Officer with seal of the mission/

Consulate/ body concerned

*Name and address of the seller, with name of the State.**Strike out, whichever is not applicable.*** Particulars of Bill/ Cash Memo

(Note – To be retained by the Purchaser.)

DUPLICATE(Same as counterfoilexcept Note at theend)

(Note.- To be retained

by the Selling Dealer)

ORIGINAL(Same as counterfoilexcept Note at theend)

(Note.- To be furnishedto Assessing Authority)

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Notes

1. Second and third provisos to sub-rule (1) of Rule 12 before being substitutedby G.S.R.588(E) dated 16

thSeptember, 2005, w.e.f. 1.10.2005, read as under –

2. Sub-rule (7) of rule 12 before being substituted by G.S.R.588(E) dated 16th

 September, 2005, w.e.f. 1.10.2005, read as under –

3. Sub-rule (10) of rule 12 before being substituted by G.S.R. 469(E) dated 14th

 July, 2005, read as under –