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State of Punjab - Section

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

7. [ Manner of obtaining, the use and submission of Declaration Forms 'C' and 'F' and certificates in Forms 'E-l', 'E-2', 'H' and 'I', prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957, and keeping account thereof. [Substituted by NotificationNo. G.S.R.33/C.A.74/1956/S.13/Amd.(17)/2012., dated 4.7.2012.]

(1)Any dealer registered under the Act shall file returns in Form-1 alongwith annexures in Form VAT 18 and VAT 19 in respect of sales and purchases under the Central Sales Tax Act, 1956.
(2)These annexures in Form VAT 18 and VAT 19 filled in completely shall be treated as an application for grant of the statutory Forms "C, H, F, E-1, E-2 and I" respectively prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957.
(3)The Forms shall be generated electronically by the Department of Excise and Taxation in a designated Branch and be downloaded within 60 days of the filing of monthly or quarterly returns and the copies of these statutory Forms duly attested by an Excise and Taxation Officer shall be dispatched to the concerned dealer within a period of 30 days after electronically downloading these Forms.
(4)A nominal fee of 50 paise per declaration shall be charged either in cash or through treasury receipt. The account of such receipts shall be maintained by the designated branch of Department of Excise and Taxation.
(5)The counterfoil of the declaration in Form "C, H, F, E-1, E-2 and I" shall be maintained by the registered dealer for a period of six years after the closing of the year to which the said Form pertains.
(6)The dealer to whom the declarations in Form "C, H, F, E-1, E-2 and I" have been issued, shall be responsible for their proper custody and use.
(7)If a dealer closes down his business or his registration certificate under this Act is cancelled for any reason, he shall forthwith file the final/last return to obtain the balance declaration.
(8)The dealer shall maintain an account of declaration, in the following format :-
Serial Number Serial Number of declaration Particulars of goods purchased Value of goods Invoice number and date Number and date of Railway Receipt/GoodsReceipt alongwith name of Transport Company Name
1 2 3 4 5 6 7
             
Such register shall be maintained separately for all types of statutory Forms.
(9)If these statutory Forms are lost in transit or destroyed due to any reason or damaged, the concerned dealer shall send a public notice in the National Press and file First Information Report in the nearest Police Station regarding loss, destruction or damage of these Forms and such intimation alongwith copy of First Information Report and a cutting of newspaper shall he sent to the Excise and Taxation Officer of area concerned.
(10)The Excise and Taxation Commissioner may by Notification in the Official Gazette declare the particular declarations prescribed under Central Sales Tax (Registration and Turnover) Rules, 1957, as obsolete and invalid with effect from such date as may be specified in the Notification.
(11)When a Notification declaring particular declaration as obsolete and invalid is published under sub-rule (10), registered dealer shall surrender the counterfoils available with him to the Excise and Taxation Officer of area concerned and in exchange may obtain such new Form, as may be substituted for the Forms declared obsolete and invalid :Provided that if it is not possible to generate electronically such Forms, the duly printed Forms shall be issued against proper payment as per sub-rule (4).
(12)The Form issued in lieu of lost Form declared obsolete and invalid shall carry the words at the top right hand corner of all the foils of such Forms in red ink "DUPLICATE IN LIEU OF FORM Serial Number ............................"
(13)The register in respect of Form E l or E2 shall be maintained in the following format :-
Serial Number Serial Number ofdeclaration Name and address ofthe purchasing dealer to whom issued Number and date ofdeclaration in Form C with the name of State Description of goodsin respect of which issued Value of the goods Invoice number anddate Railway ReceiptNumber/Goods Receipt Number and date Name of TransportCompany
1 2 3 4 5 6 7 8 9]