THE CENTRAL SALES TAX (RAJASTHAN) RULES, 1957

1 · Short title and commencement. -(1) These rules may be called the Central Sales Tax (Rajasthan) Rules 1957.

2 · Definition. -In these rules, unless the context otherwise requires,-

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:-

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.

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.]

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.

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.

4 · [4. Return of turnover. –

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.

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 'eGRAS' in the manner as provided therein.

4 · [6A and 6B. ***]

5 · [6C ***]

7 · Accounts how to be maintained. -(1) Every dealer liable to pay tax under the Central Act shall maintain a true and correct account of his purchases, sales and stocks showing the quantity and value 6 [thereof in Form CST 6.]

7 · [8. Separate accounts for goods taxable at different rates. Every dealer liable to pay tax under the Act shall keep a separate account in respect of goods that are taxable at different rates or exempted under sub-sections (2A) and (5) of section 8.]

9 · Tax collected from buyer. - (l) A dealer liable to pay tax under the Central Act and collecting the tax from the buyer in addition to the sale price, shall

1 · Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2011 w.e.f. 01.04.2011.

2 · Deleted by Notification No. F.5(118) FD/RT /67 dated 25.07.1963.

3 · Substituted by rule 3 of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

4 · Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2014 w.e.f. 14.07.2014.

5 · Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2013 w.e.f. 01.05.2013.

6 · Inserted by Notification No. F. 5 (126) E & T/58 dated 6.7.1960.

7 · Substituted by Notification No. F. 5 (118) FDCT/67 dated 25.7.1969 w.e.f. 1.10.1969.

10 · Preservation of accounts. -All accounts kept under these rules or the Central Act by a dealer, including carbon copies of cash or credit memos and vouchers relating to production, stocks, purchases, sales and deliveries shall be preserved with reasonable care by the dealer for a period of 1 [five years] after the close of the accounting year of the dealer to which they relate.

11 · Power of entry, inspection and seizure of books of accounts and documents. -

1 · Substituted by Notification No. F.5(120) E&T/58-1dated 1.10.1958.

2 · Substituted by Act 30 of 1964, section 4 for “Inspector of the Sales Tax Department”.

3 · Substituted by Act 30 of 1964, section 4 for “Inspector of the Sales Tax Department”.

13 · Information to be furnished regarding change of business. - If any dealer liable to pay tax under the Central Act,-

14 · List of registered dealers. - (1) A list of dealers registered under the Central Act shall be maintained by each registering authority appointed by the Central Government under sub -section (1) of section 7, which shall be separate from the list of registered dealers maintained under the State Sales Tax Law.

15 · Publication of list. -The registering authority shall, every six months, publish the list of registered dealers in his jurisdiction in the Rajasthan Gazette or, where such publication is not practicable, in such other manner as the 2 [Commissioner, Commercial Taxes, Rajasthan], may in each case direct.

16 · Sending copy of declaration under section 8(4). A copy of the declaration mentioned in sub -section (4) of section 8, as furnished to the selling dealer by the registered dealer purchasing in the Form prescribed by rules made by the Central Government under the Act vide rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be sent by post or otherwise delivered to the assessing authority 3 [within such time as prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, along with a statement in From CST 11 . ]

1 · Substituted by clause 2 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012.

2 · Substituted by Act 30 of 1964, S. 4 for 'Commissioner of Sales Tax' Published on 1.7.1964.

3 · Substituted by clause 3 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012.

1 · [16A. *** ]

2 · [16B. Furnishing of declaration under section 6A. Every dealer who claims that he is not liable to pay tax under the Central Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, shall, deliver portion marked "original" of Form F prescribed under subrule (5) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to the assessing authority within the time allowed by sub-rule (7) of rule 12 of the said Rules along with a statement in From CST 12. The dealer shall retain the portion marked 'duplicate' of form 'F' which shall be produced for Inspection when so required by the assessing authority.]

3 · [17. Declaration Forms/Certificates. – (1) A registered dealer, who purchases goods from another registered dealer on payment of tax at the rate applicable under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 for the purpose specified in his certificate of registration, shall retain the counterfoil of the Form 'C' and furnish the other two portions marked 'original' and 'duplicate', to the selling registered dealer. For the purpose of claiming concessional rate of tax, the selling dealer, shall furnish to his assessing authority, the portion marked 'original' of the form 'C' received by him and the portion marked 'duplicate' shall be retained by him.

1 · Deleted by clause 4 of Notification No. F. 12 (15) FD/Tax/12-104, dated 26.03.2012 w.e.f. 01.04.2012 .

2 · Inserted by Notification No. F.2(13) FD/Gr.IV-73 dated 30.7.1973.

3 · Substituted by rule 4 of Notification No. F. 12 (11) FD/Tax/2013-105, dated 06.03.2013.

1 · Substituted by notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

1 · Substituted by rule 8(ii) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

1 · [(16A) The assessing authority or the officer authorized by the Commissioner shall publish in the Official Gazette the particulars of such declaration Form(s) or Certificate(s) in respect of which a report is received under sub-rule (16).]

1 · Inserted by rule 8(iii) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

2 · [(20) Where any dealer has generated declaration Form(s) or Certificate(s) by misrepresentation of facts or by fraud or in contravention to the provisions of the Central Sales Tax Act, 1956 and rules made there under, the assessing authority or any officer authorized by the Commissioner, after affording such dealer an opportunity of being heard cancel such declaration Form(s) or Certificate(s), and the list of declaration Form(s) or Certificate(s) so cancelled shall be published on the official web -site of the Department. The declaration Form(s) or Certificate(s) so cancelled shall be deemed to have not been generated through the official web-site of the Department.]

3 · [17A. ***] . 4 [17B to 17F. ***]

5 · [19. Offences and penalties. - Any person contravening any provision of these rules shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing one with a fine which may extend to fifty rupees for every day during which the offence continues.]

1 · Added by rule 8(iv) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

2 · Added by rule 8(v) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

3 · Deleted by notification no. F.5(119) FD/CT/67 dt. 30.11.1968.

4 · Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2013 w.e.f. 01.05.2013

5 · Substituted by Notification No. F. 5 (61) FD/RT/63 dated 11.7.1963 Pub. on 22.8.1963.

22 · Appeals, reviews, revisions, references etc. Appeals, reviews, revisions and references relating to the assessment, collection and enforcement of payment of tax under the Central Act shall be governed by the same provisions as are applicable for the purposes of the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.

1 · [22A. (1) The memorandum of appeal under sub-section (3-11) of section 7 shall be in form CST 14 and shall be accompanied by proof of having furnished the security or additional security as required by the order appealed against.

23 · Penalties and compounding of offences. - Penalties and compounding of offences with reference to the assessment, collection and enforcement of payment of tax under the Central Act, shall be governed by the same provisions as are applicable for the purposes of the State Sales Tax Law, vide sub -section (2) of Section 9 of the Central Act.

1 · Inserted by Notification No. F. 2 (13) FD/Gr.IV/73 dated 30.3.1973.