CENTRAL SALES TAX (DELHI) RULES, 2005

3e0ddfa9c6e321d96660a39987a2c182e3c1a7a3 · 1956 · Delhi

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Parent: The Central Sales Tax Act, 1956 (157b10c6dc43729701e472ee611e1c5a8fb17a44)

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CENTRAL SALES TAX (DELHI) RULES, 2005 The Central Sales Tax (Delhi) Rules, 1957 have been repealed by the Central Sales Tax (Delhi) Rules, 2005 vide Notification No. F.101(321)/2005-Fin.(A/Cs)(ii)/8767, dated 31 st t March 2005. The Rules have come into force with effect from 1 st t April 2005 vide Notification No. F.101(321)/2005-Fin.(A/Cs)(iv)/8789, dated 31 st t March 2005 1 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. 2 Definitions In these rules, unless the context otherwise requires,- (a) “Act” means the Central Sales Tax Act, 1956 (74 of 1956); (b) "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957; (c) "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), or any officer appointed by the Commissioner in accordance with section 66 of that Act; and (d) “Form” means a 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. by Rakesh Garg, FCA 1 [(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-'C' of the re

Rule TOC

1 · Short title and commencement

2 · Definitions

3 · Periodic returns

1 · [(2) The Commissioner or the person authorized by him shall issue to the dealer a receipt in Form DVAT-56 as prescribed in the Delhi Value Added Tax Rules, 2005 acknowledging the receipt of the return accompanied by Part-'C' of the receipted treasury challan.]

2 · [4 Reconciliation Return

1 · Substituted vide No.F.3(6)/Fin.(Rev-I)/2013-14/dsvi/499, dated 04.07.2013 w.e.f. 04.07.2013. Earlier read as :-

4 · was earlier substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.3.2006 w.e.f. 17.3.2006; for the following words - "4 Annual Reconciliation Statement In addition to the returns required under rule 4, every dealer shall also furnish an annual reconciliation statement within a period of nine months from the end of that year, in Form DVAT-51 of the Delhi Value Added Tax Rules, 2005."

5 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

5 · Authority from which Declaration Form 'C' may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.

1 · [(2) For obtaining a blank Declaration Form 'C' referred to in sub-rule (1) from the Commissioner, a registered dealer shall apply for issue of Forms to the Commissioner in Form '2C' whenever such forms are required and shall affix court fee stamp at the rate of fifty paise per Form on the application.

2 · [(3) If the applicant for Declaration Forms has, at the time of making the application, failed to comply with an order demanding security from him under sub-section (3A) of section 7 of the Act, the Commissioner shall reject the application.]

1 · Sub-rule (2) of Rule 5 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

2 · Sub-rule (3) of Rule 5 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

5 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

1 · [(4) If the applicant for Declaration Form 'C' has, at the time of making the application-

1 · Sub-rule (4) of Rule 5 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

1 · [(5) A dealer who claims to have made a sale to a registered dealer shall furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'C' received by him from the purchasing dealer and shall also produce for inspection, the portion of the Declaration Form marked "duplicate", if required to do so by the Commissioner:

1 · Sub-rule (5) of Rule 5 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

5 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

1 · [(15) Every registered dealer to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner utilization account in Form '2B' within a period of three months after the end of the quarter to which the declaration relates. In case no declaration form is utilized during any quarter in that event also the dealer shall furnish to the Commissioner utilization account in Form '2B' stating nil utilisation.

1 · Inserted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006.

1 · [6 ***]

2 · [6A Use, custody, maintenance, etc. of records of certificates in Form 'J'

1 · Omitted vide notification no.F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354, dated 14.05.2007, w.e.f. 14.05.2007. Earlier read as :-

6 · Use, custody, maintenance, etc., of records of certificates in Form ‘D’

2 · Rule 6A and 6B inserted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006.

6B · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

1 · [(2)(a) Before furnishing such certificate, the authorised officer shall fill in all the required particulars in the certificate, affix his usual signature in the space provided in the certificate for this purpose, retain the counterfoil of the certificate and make over the other two portions in the certificate marked "Original" and "Duplicate" to the selling dealer.

6B · Use, custody, maintenance, etc. of records of declaration in Form ‘I’

7 · Use, custody, maintenance, etc., of records of certificates in Forms 'E-I' and 'E-II'

2 · [***]

1 · Substituted vide notification no.F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354, dated 14.05.2007, w.e.f. 14.05.2007. Earlier read as :-

2 · Omitted vide notification No.F.3(3)/Fin(Rev-I)/2012-13/DSIII/452, dated 15.06.2012 w.e.f. 15.06.2012. Earlier read as "PROVIDED that no single certificate shall cover more than one transaction of sale except in cases where the total amount covered by one certificate does not exceed five thousand rupees."

1 · [(5) (a) A registered dealer who claims that his subsequent sale to another registered dealer is exempt from tax under sub-section (2) of section 6 of the Act shall in respect of such claim, furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the certificate in Form 'E-I' and 'E-II', as the case may be, received by him from the registered dealer from whom he made the purchase along with the declaration in Form 'C', if any, received by him from the registered dealer to whom he made the

1 · Substituted vide notification no.F.3(2)/Fin(T&E)/2007-08/(iii)/dsfte/354, dated 14.05.2007, w.e.f. 14.05.2007. Earlier read as:-

8 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

1 · [(8) Every registered dealer to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner utilization account in Form '2B' within a period of three months after the end of the quarter to which the declaration relates. In case no declaration form is utilized during any quarter, in that event also the dealer shall furnish to the Commissioner utilization account in form '2B' stating nil utilisation:

8 · Authority from whom Declaration Form 'F' may be obtained, used and maintenance of record of such Forms and matters incidental thereto

2 · [(1) A registered dealer who intends to issue a Declaration in Form 'F' referred to in sub-rule (5) of rule 12 of the Central Rules, for the purpose of section 6A of the

1 · Inserted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006.

2 · Sub-rule (1) of Rule 8 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

8 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

1 · [(13) Every registered dealer to whom any declaration form is issued by the Commissioner shall furnish to the Commissioner utilization account in Form '2B' within a period of three months after the end of the quarter to which the declaration relates. In case no declaration form is utilized during any quarter, in that event also the dealer shall furnish to the Commissioner utilization account in Form '2B' stating nil utilisation:

2 · [8A Notwithstanding anything contained to the contrary in these rules, the Commissioner may require a dealer or class or classes of dealers or all dealers, registered under section 7 of the Act, as may be notified by him by special or general order, to apply and obtain the declaration or certificate Forms prescribed under rule 12 of the Central Rules, electronically through the website of the Department of Trade and Taxes, Delhi, in the manner and subject to the conditions specified in the notification issued by him:

1 · Inserted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006.

2 · Inserted vide notification No.F.3(3)/Fin(Rev-I)/2012-13/DSIII/452, dated 15.06.2012 w.e.f. 15.06.2012.

9 · Burden of proof, etc. in case of transfer of goods claimed otherwise than by way of sale and matters incidental thereto

1 · [(2) The transferor shall furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the declaration in Form 'F' referred to in sub-rule (5) of rule 12 of the Central Rules and shall also produce for inspection the portion marked "duplicate", if so required by the Commissioner:

1 · Sub-rule (2) of Rule 9 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

10 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

10 · Maintenance, production, inspection, etc. of accounts, entry into premises, etc.

1 · [10A Amendment and Cancellation of Registration Certificate

11 · Offences

12 · Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act

1 · Inserted vide Notification No.F.3(27)/Fin.(Rev-I)/2013-14/dsVI/292 dt. 5.3.2014 w.e.f. 5.3.2014

13 · Maintenance of particulars of inter-state sales

14 · The manner in which the security may be furnished and matters incidental thereto

15 · A Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

15 · Appeal under sub-section (3H) of section 7, authority to whom lies and procedure and other incidental matters

16 · Central Sales Tax (Delhi) Rules, 2005 as on 5th March 2014

16 · Repeal and savings