Central Sales Tax (Delhi) Rules_2005 ason Sth March 2014 — THE CENTRAL SALES TAX ACT, 1956

Rule Central Sales Tax (Delhi) Rules_2005 ason Sth March 2014 CENTRAL SALES TAX (DELHI) RULES, 2005 The Central Sales Tax (Delhi) Rules, 1957 have been repealed by the Central Sales Tax (Delhi) Rules, 2005 vide Notification No. F.101(321)/2005-Fin (AICs) (ii)/8767, dated 31 March 2005. The Rules have come into force with effect from 1 April 2005 vide Notification No. F.101(321)/2005-Fin.(A/Cs)(iv)/8789, dated 31" March 2005 Short title and commencement These rules may be called the Central Sales Tax (Delhi) Rules, 2005. They shall come into force on such date as the Lt. Governor may, by notification in the official Gazette, appoint: Definitions In these rules, unless the context otherwise requires, ~Act" means the Central Sales Tax Act; 1956 (74 of 1956); "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957; "Commissioner"' means the Commissioner of Value Added Tax appointed under sub-section (1) of section 66 of the Delhi Value Added Tax Act; 2004 (Delhi Act 3 of 2005), O any officer appointed by the Commissioner in accordance with section 66 of that Act; and (Form means form appended to these rules 3 Periodic returns Every dealer liable to pay tax under the Act shall furnish a return in Form-1 in respect of each tax period for which the turnover is required to be furnished, determined under rule 11 of the Central Rules; to the Commissioner; in the manner and by the time prescribed in respect of returns for the purposes of the Delhi Value Added Tax Act; 2004 (Delhi Act 3 of 2005) and the rules made thereunder: Central Sales Tax (Delhi_ Rules2005 as on Sth March 2014 Rule [(2) The Commissioner or the person authorized by him shall issue to the dealer receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledgi