News Update

Kolkata DRI seizes 12.4 kg elephant tusk being smuggled from Assam to NepalDigital India successing becoz of people's pull: PMFish eats plastic & humans eat fish - serious health hazard: MinisterI-T - When assessee was only a licensee, not having exclusive rights over a property, vide unregistered document, it cannot claim to be owner of property for purpose of Sec 22: HCRailways relaxes upper age limit for Group C postsIndia to create digital health platform for better service delivery: NaddaST/CX - No vested right exists to avail benefit of unutilized amount of EC or SHE credit - Article 14 is not offended - Petition dismissed: HCIndian delegation promotes cinema in European Film MarketNo GST is leviable on goods sold/transferred while remaining in Customs bonded warehouseI-T - If assessee-society enters into contract with State Govt to cook & supply mid-day meals at schools, such activity is not necessarily in nature of trade and business: HCLeviability of IGST and as well as Compensation cess under Customs ActCX - CENVAT -Since Respondent's factory occupied 95% of factory area, they are entitled for 95% of total CENVAT credit on common input services: CESTATTripura elections - 75% voter turnout recordedIndia has potential to do much better, says FM in RiyadhIranian Plane Crash - 66 pax feared killedAG expresses concern over CBEC cases being dismissed by SC on ground of delayTime to shift focus from acronyms to gaps in performanceGST - Industry reports cumbersome procedures & high cost of complianceFICCI Survey finds compression in cost of funds indexDomestic air travel registers 20% growth in January, 2018Globalisation Index - India loses 16 places to rank 78India, Iran sign MoU to set up Expert Group on Trade Remedy MeasuresIndia to launch Chandrayaan-2 in AprilGST - Many States want GST Council to discuss inclusion of real estate at next meetingSeaports located at Dhamra Port and Dighi Port included for availing export promotion benefits under Chapter 4 of FTPGovt working on formulation of National Automotive PolicyCBEC accepts 63 Court Orders to reduce litigationTax Season Has Started, Here's Your To-Do List for This SeasonGST: Death of the Salesman?
Untitled Document

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NEW DELHI

NOTIFICATION

Dated: July 14, 2005

G.S.R. 469(E).– In exercise of the powers conferred by clause (d) of subsection (1) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby makes the following rules further to amend the Central Sales Tax (Registration and Turnover) Rules, 1957, namely.-

1. (1) These Rules may be called the Central Sales Tax (Registration and Turnover) Second Amendment Rules, 2005.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Sales Tax (Registration and Turnover) Rules, 1957, -

(a) In rule 12, in sub- rule (10), for clause (a), the following shall be substit uted, namely:-

“(a) the declaration referred to in sub- section (4) of section 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.”

(b) In rule 12, after sub -rule 11, the following shall be inserted, namely:-

“(11A) the certificate referred to in sub- section (4) of section 6 shall be in Form J and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority.”

(a) After Form I, the following shall be inserted, namely:-

COUNTERFOIL

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER)
RULES, 1957

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No.………dated ……………

purchased from you as per bill/ cash memo stated below***

DUPLICATE

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER)
RULES, 1957

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personnel thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No.………dated ……………

purchased from you as per bill/ cash memo stated below***

ORIGINAL

THE CENTRAL SALES TAX
(REGISTRATION AND TURNOVER)
RULES, 1957

FORM J

Form of Certificate for Claiming Exemption under Section 6(4)

[See rule 12(11A)]

(To be used when making purchase by diplomatic mission, consulates, United Nations and other international body and diplomatic agent, consular, officials or personnel thereof)

Name of the mission, consulate, United Nations or other international body and of the diplomatic agent, consular, official or personn el thereof, making the purchase…………………… ..… … Country to which the purchaser belongs………………… ………………… Designation and office address of the purchaser (with Tel. No., Fax No., E-mail address etc.) …………………… ………………...

To,
………………………… *(seller)

Certified that the goods

** ordered for in or purchase order No. .………dated ……………

purchased from you as per bill/ cash memo stated below***

supplied under your challan No.…………dated ……… are purchased for this mission/ consulate/ body or its diplomatic agent/ consular/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

Date…………Signature ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note.- To be retained by the Purchaser.)

supplied under your challan No..…………dated ……… are purchased for this mission/ consulate/ body or its diplomat ic agent/ consular/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

Date…………Signature ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note. - To be retained by the Selling Dealer.)

supplied under your challan No..…………dated ……… are purchased for this mission/ consulate/ body or its diplomatic agent/ consula r/ official/ personnel and the same are eligible for tax exemption under section 6(4) under an international convention/ agreement/ law.

..…………dated ………

Designation of the purchaser/
Authorised Officer with seal of the mission/
consulate/ body concerned
-----------------------------

*Name and address of the seller, with name of the State.

**Strike out, whichever is not applicable.

***Particulars of Bill/ Cash Memo

(Note.- To be furnished to Assessing Authority.)

[F.No.31/108/2002-ST]

(Dinesh Kapila)
Under Secretary to the Government of India

Note.- The Central Sales Tax (Registration and Turnover) Rules, 1957 were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number S.R.O. 644, dated the 28th February, 1957 and have been subsequently
amended by:

1. S.R.O. 3613 dated the 16th November, 1957
2. S.R.O. 896 dated the 23rd September, 1958
3. S.R.O. 2817 dated 4th November, 1968
4. G.S.R. 55(E) dated 9th February, 1973
5. G.S.R. 56(E) dated 9th February, 1973
6. G.S.R. 519(E) dated 13th December, 1973
7. G.S.R. 26(E) dated 1st February, 1974
8. G.S.R. 597(E) dated 30th December, 1975
9. G.S.R. 962(E) dated 30th December, 1976
10. G.S.R. 762(E) dated 17th December, 1977
11. G.S.R. 603(E) dated 30th December, 1978
12. G.S.R. 640(E) dated 23rd April, 1979
13. G.S.R. 264(E) dated 1st April, 1984
14. G.S.R. 395(E) dated 14th April, 1987
15. G.S.R. 504 dated 30th September, 1993
16. G.S.R. 483(E) dated 7th August, 1998
17. G.S.R. 695(E) dated 20th November, 1998
18. G.S.R. 36(E) dated 16th January, 2003
19. G.S.R. 431(E) dated 23rd May, 2004
20. G.S.R. 374(E) Dated 7th June, 2005