Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Punjab - Section

Section 7A in The Central Sales Tax (Punjab) Rules, 1957

7A.

(1)Every dealer registered under the Act shall furnish a return in Form I monthly/quarterly/annually as required by the Assessing Authority within [one month] of the expiry of each month/quarter/year, together with a treasury/bank receipt in token of the tax due having been paid. Payment shall also be permissible by mean of crossed cheques/drafts drawn in favour of the Assessing Authority concerned at places where the treasury business is conducted by the State Bank of India, due regard being had to the provisions of Note 4 under rule 2.5 of the Subsidiary Treasury Rules.He shall also furnish a commoditywise list of sales made on consignment basis, along with his return in the following proforma :-
Sr. No. Invoice/Challan/Despatch note/delivery note Goods receipt/reilway receipt Particulars of Goods Despatched
  Number(a) Date(b) Number(a) Date(b)  
1 0.2 0.3 4
       
       
Approximate value Name and address of the agent or branch to which consigned Registration certificate No. of the agent/ branch
5 6 7
     
     
(2)All payments under the Act shall be made in Challan Form-II in the same manner in which similar payments are made under the Punjab General Sales Tax Rules, 1949.
(3)Every registered dealer selling goods in the course of inter-State trade or commerce, shall keep in his custody the declarations in Form 'C' prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, received by him from the purchasing dealer of another State and shall maintain register of these declarations in the following form :-
Serial No. Serial number of the declaration Name of issuing State Name, address and registration certificate No. of thenon-resident purchasing dealer Particulars of goods sold Value of goods sold Particulars of Bill/cash memo No. and date of railway or goods receipt alongwith the addressof the transport Company, if any
               
1 2 3 4 5 6 7 8
               
               
(3-A) Every registered dealer transferring goods to his agent/branch office in another State shall keep in his custody the declarations in Form 'F' prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, received by him from the transferee of another State and shall maintain register of these declarations in the following form :-
Serial No. Serial number of the declaration form Name of issuing State Name, address and registration certificate No. of thetransferee Particulars of goods transferred Value of goods transferred Particulars of invoice No. and date of railway or goods receipt alongwith the addressof the transport Company, if any
               
1 2 3 4 5 6 7 8
               
               
(4)The dealer shall produce the declarations and the register prescribed in sub-rule (3), and sub-rule (3-A) on demand, by an Assessing Authority or by any other officer subordinate to him and duly authorised by him in writing for inspection.
(5)If any registered dealer discovers any omission or other error in any return furnished by him, he may at any time, before the date prescribed for the furnishing of the next return by him, furnish a revised return, and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner provided in sub-rule (2).