THE CENTRAL SALES TAX (RAJASTHAN) RULES1957 (Amended up to 31.09.2020)

1 · Short title and commencement: (1) These rules may be called the Central Sales Tax (Rajasthan) Rules 1957. (2) '[They shall come into force 0n their publication in the Rajasthan Gazette]: 2. Definition: In these rules, unless the context otherwise requires, (a) "Central Act" means The Central Sales Tax Act: 1956 (Central Act 74 of 1956); b "Form' means a form annexed to these rules; "Section means a section of the Central Act; (d) "State Sales Tax Law means the general sales tax law in force in the area concerned; "Treasury means a Government treasury in the State of Rajasthan, and includes a sub-treasury; references to any authority shall, in relation to the Ajmer area, the Abu area and the Sunel area; be construed as reference to the corresponding authority for that area, if called by a different name; and words and expressions defined in the Central Act and not defined in these rules have the meanings respectively assigned to them in the Central Act: 2[24A. Security or additional security for purposes of section 7(24) and (34). - (1) The security O 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: (a) in cash; or (b) by depositing savings certificates issued by Government of India of a face value not less than the value of security required duly endorsed in favour of the assessing authority; O by furnishing to such officer a guarantee from a bank approved in this behalf by the said officer agreeing to pay to the State Government on demand the amount of security fixed by such officer; O1 (d) a surety bond with one or more sureties.

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 '[thereof in Form CST 6.] (2) Every manufacturer liable to pay tax under the Central Act shall maintain a stock book in respect of raw materials and of finished goods. 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. (4) A dealer liable to pay tax under the Central Act and collecting the tax from the buyer in addition to the sale price, shall (a) issue a cash O credit memo (as the case may be), showing the sale price and sales tax thereon separately, and keep a carbon copy thereof; and

11 · Power of entry, inspection and seizure of books of accounts and documents: (1) All accounts, registers and other documents pertaining to the business of a dealer; the goods in his possession and his office, shop, go down; factory, vessel o vehicle Or any place, in which the business is done, shall be open to inspection of the assessing authority or any -[Inspector of the Commercial Taxes Department] authorized by that authority. (2) Any assessing authority or any such inspector shall have power to enter for the purpose referred to in sub-section (1), any factory, go down, office, shop; or any other place where the books of accounts and other documents, may be kept and may also seize the account books and other documents, furnishing to the dealer a copy of the inventory of books of accounts and documents, so seized: Provided that no books of accounts or documents will be seized without a written permission from the Commissioner of Sales Tax or any officer authorized by the State Government in this behalf: 12. Power to require production of registration certificate (1) Any assessing authority or " [Inspector of the Commercial Taxes Department] may, at all reasonable times, require the holder of a registration certificate issued under the Central Act to show it to him and such holder shall be bound to produce such certificate for his inspection: (2) For the purpose of exercise of the powers conferred by sub-rule (1), the assessing authority, or if SO authorized by the assessing authority, in a particular case for reasons to be recorded, the Inspector shall have power to enter any factory, go down, office, shop or other places where the certificate in question ought to be kept under these rules or where such certificate is usually kept:

13 · Information to be furnished regarding change of business: If any dealer liable to pay tax under the Central Act; (a) sells or otherwise disposes of his business or any part of his business O any place of his business Or effects O comes to know of any other change in the ownership of the business; or b) discontinues his business, changes his place of business Or opens a new place of business; or changes the name Or nature of his business Or effects any change in the classes of goods in which he carries on business; he shall, [within thirty days], inform the assessing authority within whose jurisdiction the place of business may be situated accordingly; and if any such dealer dies, his legal representative shall, in the like manner; inform that authority:

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. (2) The list shall be prepared in an alphabetical order, and all amendments made from time to time shall be incorporated therein without delay. (3) The particulars to be contained in such a list shall be the same as those entered in the General Index Register maintained for the purposes of 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 ?[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 [within such time as prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, along with a statement in From CST 11.]

18 · Declaration in case of Families, Firms, Associations etc: In the case of a Hindu undivided family, association, club, society, firm O company which is liable to pay tax under the Central Act, Or in the case of a person who carries on business as a guardian Or trustee or otherwise on behalf of another person and is in respect of any such business, SO liable, a declaration shall be furnished in Form CST 2 to the assessing authority. 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.] 20. Who may appear before Sales Tax Authorities: Any person, who is for the time being entitled to appear on behalf of the dealer before a Sales Tax Authority in proceedings under the State Sales Tax Law may appear on behalf of such dealer in proceedings before any authority under the Central Act 21. Assessment, collection and enforcement of payment of tax: Except as otherwise provided in the Central Act or these rules, assessment; collection and enforcement of