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State of Rajasthan - Section
Section 17A in Central Sales Tax (Rajasthan) Rules, 1957
17A. [ [Deleted by Notification No. F. 5 (119) FD/CT/67, dated 30.11.1968.]
***].[17B to 17F. [Deleted by Notification No. S.O. 239, dated 6.3.2013 (w.e.f 4.3.1957).]***]| 17B. [ Certificate in Form D to be issued by purchasing Government Departments not registered as dealers. [Inserted by Notification No. F. 5 (120) E & T/58/1, dated 17.11.1958.]- (i) In order to take advantage of sub-section (1) of section 8, a department of the Central or State Government, which is not registered as a dealer, shall furnish for each transaction of purchase a certificate in Form D, prescribed under sub-rule (1) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to the selling dealer:[***](ii) The certificate shall be issued by officers authorised under clause (b) of sub-section (4) of section 8.(iii) Before furnishing the certificate to the selling dealer, the authorised officer shall fill in all required particulars in the form and shall affix his usual signature in the space provided in the form for this purpose.(iv) No other officer shall sign the certificate for or on behalf of the authorised officer, nor shall the authorised officer delegate the authority to sign and issue the certificate to any other officer.(v) The counterfoil of the certificate shall be retained by the authorised officer issuing the certificate(for a period of five years or such further period as may be specified by the[Commissioner, Commercial Taxes] [Inserted by Notification No. F. 5 (120) E & T/58, dated 17.11.1958.]] and the other two portions marked 'original' and 'duplicate', shall be made over by him to the selling dealer.(vi) The selling dealer shall furnish the portion of the certificate marked 'original' received by him, to the assessing authority in the same manner as declaration forms received under rule 17. The assessing authority may at its discretion also direct the selling dealer to produce for inspection the portion of the certificate marked 'duplicate'.(vii) The procedure for the custody of certificates, report and notification of any forms lost, stolen or destroyed and allied matters shall mutatis mutandis be the same as[those] [Substituted 'prescribed in rules 17 and 17A' by Notification No. F. 5 (119) FD/CT/67, dated 30.11.1968 (w.e.f. 1.12.1968).]in respect of Declarations Forms:Provided that no security shall be required in respect of a certificate lost, destroyed or stolen.]17C. [ Certificate to be furnished under section 6 (2). [Inserted by Notification No. F. 5 (120) E & T/58-I dated 17.11.1958.]- (i) In the case of a first sale[in the course of inter-State trade or commerce], a certificate in Form 'E-I' prescribed under sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, will be issued by the selling dealer or, as the case may be, the transferor to the registered dealer to whom he effects the sale. Before furnishing the certificate to such a purchasing dealer, he or any person authorised by him in this behalf, will fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for this purpose. He will then retain the counterfoil of the form with himself and furnish the other two portions marked 'original' and 'duplicate', to the purchasing registered dealer. For the purpose of claiming exemption from tax of his subsequent sale under sub-section (2) of section 6, the purchasing dealer who effects a subsequent sale to another registered dealer by transfer of documents of title to the goods, shall furnish to the assessing authority, (i) the portion marked 'original' of the form 'E-I' received by him, from the dealer from whom he purchased the goods, and (ii) the original of Declaration Form 'C received from the registered dealer to whom he sold the goods.(ii) In the case of a first subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in section 6 (2) (a) or the second or subsequent sale effected by transfer of documents of title to the goods in a series of sales referred to in section 6 (2) (b), the certificate in form 'E-II' prescribed under sub-rule (2) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, shall be used. The transferor shall fill in the required particulars of this form and affix his signature in the space provided in it and shall retain the counterfoil with himself and furnish the portions marked 'original' and 'duplicate' to the registered dealer to whom he effects such a subsequent sale.To claim exemption under section 6(2) of the Act, the purchasing registered dealer, at this link in the chain of sales, who makes a further subsequent sale by transfer of documents of title to the goods, will furnish to the assessing authority the portion marked 'Original' of the Form 'E-II' along with the original of declaration Form 'C' received from the registered dealer to whom he sold the goods.(iiA) [] [Renumbered '(ii)' by Notification No. F. 5 (120) E & T/58, dated 17.11.1958.]For all other subsequent sales to registered dealers effected by transfer of documents of title to the goods, certificates in Form 'E-II' will be used by the respective transferors in the chain."(iii) In all cases in which a certificate in form 'E-I' or 'E-II' is exchanged, the certificate shall be accompanied by a Declaration Form 'C' received from the purchasing dealer to whom the goods have been sold in that transaction of sale.(iv) In cases in which certificates in form 'E-I' or 'E-II' are required to be submitted to the assessing authority to claim exemption under section 6 (2) the certificates may be submitted by the registered dealer concerned at any time before his final assessment.(v) [ For the purposes of sub-rules (i) and (ii) a registered dealer shall obtain* from the assessing authority Form 'E-I' or 'E-II', as the case may be, to the extent required by him and shall maintain a register in Form CST 4, a true and complete account of every such certificate received from the said authority.] [Substituted by Notification No. F. 5 (120) E & T/58, dated 17.11.1958.]](vi) [ The counterfoil of such certificate shall be maintained by the registered selling dealer for a period of five years or such further period as may be specified by the[Commissioner, Commercial Taxes] [Inserted by Notification No. F. 5 (120) E & T/58, dated 17.11.1958.].(vii) The assessing authority may, in his discretion, require the registered selling dealer to produce for inspection the portion marked"duplicate"in the certificate in Form 'E-I' or 'E-II'.(viii) No registered dealer shall give nor shall a registered dealer accept, any certificate in Form 'E-I' or Form 'E-II', except in a form obtained on application from the assessing authority and not declared obsolete and invalid by the[Commissioner, Commercial Taxes] [Substituted 'Commissioner of Sales Tax' by Act 30 of 1964, (w.e.f 1.7.1964).].(ix) [ ***] [Deleted '(ix)' by notification No.F.5(120) E&T/58, dated 17.11.1958.](x) [] [Renumbered '(vi)' by notification No.F.5(120)E&T/58 dated 17.11.1958.]Provisions relating to the custody, maintenance, submission to the prescribed authority, safeguard against loss etc.[in respect of declaration forms] [Substituted by Notification No. F. 5 (199) FD/CT/67, dated 30.11.1968.]shallmutatis mutandisapply to these certificates also.]17D. [ [Inserted by Notification No. F. 5 (61) FD/RT/63 dated 11.7.1963 Published on 22.8.1963.]Every registered dealer who has obtained declaration Forms under rule 17 or certificate forms E-I/E-II under rule 17C shall furnish an extract in Form CST 10, for each of the quarter ending with the last day of the month of June, September, December and March of every assessment year, if the year of accounts of the dealer ends on 31st day of March of any year, and in other cases for each of the quarters of the year of accounts of the dealer and shall furnish it not later than 30 days after the end of the quarters to which it relates.]17E. [ Authority from which Declaration Form F may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto. [Inserted by Notification No. F. 2 (13) FD/Gr.IV/73, dated 30.3.1973.]- (1) Any dealer wishing to obtain goods by transfer from outside the State from any other place of his business or from his agent or principal, as the case may be, may obtain blank declaration form 'F' from the assessing authority, on payment of[Rs.21/- (Rupees Twenty one) for a book of twenty-five forms.](2) Every such dealers desirous of obtaining one or more books of declaration forms shall submit an application in Form C.S.T. 9A stating the number of books required and accompanied by a copy of treasury receipt in form C. S.T. 5 in respect of the fee payable thereof.(3) On receipt of the application, the assessing authority shall with due regard to the requirements of the dealer, supply the books to such dealer on furnishing an acknowledgment thereof.(4) Every declaration form so obtained shall be kept in safe custody and the dealer shall be personally responsible for the loss of Government revenue, if any, resulting directly or indirectly from the theft or loss thereof.(5) The dealer shall maintain a true and complete account of such forms in a register in form CST 13. If any form is lost, destroyed or stolen, the dealer shall report the fact immediately to the assessing authority from whom such forms were obtained, make appropriate entry in the remarks column of the register and take such other steps to issue public notice of the loss, destruction, or theft as the assessing authority may direct.(6) Any unused declaration forms remaining in stock with a dealer on cancellation of his registration certificate shall be surrendered to the issuing authority.(7) No dealer to whom a declaration form is issued by the assessing authority shall either directly or through any other person transfer the same to another person except for the lawful purpose of section 6A of the Central Act.(8) A declaration form in respect of which a report has been received by the assessing authority under sub-rule (5) shall not be valid for the purpose of section 6A of the Central Act.(9) Before furnishing the declaration form to the person incharge of his other place of business or agent or principal, as the case may be, from whom goods are obtained (hereinafter referred to as the transferor), the dealer or any other responsible person authorised by him in this behalf, shall fill in all the required particulars in form F and shall affix his usual signatures in the space provided therein for this purpose. Thereafter, the counterfoil of the form shall be retained by the dealer and the other two portions marked 'Original' and 'Duplicate' shall be made over by him to the transferor.](10) [ The provisions of sub rules (1A), (1B), (1C), (2), (3), (9), (10) and (11) of rule 17 shall, in so far as may be,mutatis mutandisapply to form 'F'.] [Inserted by Notification No. F. 4 (20) FD/Gr. IV/77 dated 4.1.1978.]17F. [ Online generation of Forms-C. [Substituted by Notification No. F.12(125)FDT/Tax/2009-79, G.S.R. 151, dated 1.12.2011-Rajasthan Gazette Extraordinary Part 4(Ga)(I), dated 16.12.2011.]-[(1) Notwithstanding anything contained in rule 17 or 17C or 17E, duly filled in declaration Form(s) prescribed under the rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, may be obtained by a dealer by submitting a request, in this regard, electronically through the official website of the Department.]][xxx] [Deleted by Notification No. F.12(25) FD/Tax/11-147 dated 09.03.2011 w.e.f. 01.04.2011.].(2) [ The said request shall be scrutinized by the assessing authority of the dealer, who shall either approve or reject it. However, the assessing authority may revoke the approval granted by him earlier, after giving an opportunity of being heard to the dealer.(3) The assessing authority shall not grant permission under sub-rule (1) where the applicant dealer,-(a) has failed to comply with an order demanding initial of additional security under sub-section (2A) of section 7 and/or under sub-section (3A) of section 7; or(b) does not require the forms applied for; or(c) has not made proper use of Forms previously issued to him;(d) has failed in making payment of any outstanding demand(s); or(e) has filed in paying tax or any other sum due under the provisions of the Central Sale Tax Act, 1956 and/or Rajasthan Value Added Tax Act, 2003 in the prescribed time; or(f) has failed in furnishing any return or returns in accordance with the provisions or Rajasthan Value Added Tax Act, 2003;However, if the above requirements have been fulfilled by the dealer at any time, the assessing authority may grant permission to the dealer.(4) After grant of permission for generation of declaration in From-C, dealer shall submit a subsequent request for generation of declaration in from-C through e-CST system of official website of the department in the manner as specified by the Commissioner.(5) The dealer shall not be entitled to generate the declaration From-C, for Inter-State purchase transactions effected by him, if he has failed:-(a) in making payment of any outstanding demand(s); or(b) in paying tax or any other sum due under the provisions of the Central Sales Tax Act, 1956 and/or Rajasthan Value Added Tax Act, 2003 in the prescribed time; or(c) in furnishing any return or returns in accordance with the provisions of Rajasthan Value Added Tax Act, 2003;and he shall be allowed to generate the declaration in From-C only after fulfilment of above requirement. However, the Commissioner in any particular case, if satisfied, that the interest of the State revenue so requires, may dispense with the above requirement, and permit the dealer to generate such forms in such numbers, subject to such conditions and restrictions as may be considered necessary.(6) All other provisions of rule 17 and 17E shallmutatis mutandisapply.] [Substituted by Notification No. F.12(15)FD/Tax/12-104, dated 26.3.2012, S.O. 193-Rajasthan Gazette Extraordinary Part IV(C), dated 26.3.2012.] |