Government of Rajasthan
Commercial Taxes Department
Commercial Taxes Department
No.F.l6 (95) Tax /CCT/ 14-15 I3085 Dated: December 12, 2014
DEALER CIRCILAR-16
For requirement of the electronic generation of declaration form I certificates as prescribed under the CST (Registration & Turnover) Rules, 1957, there appears to be some confusion amongst the dealers. In this regard, it is informed that sub-rule (8) of rule Il of the Central Sales Tax (Rajasthan) Rules, 1957, has been amended on 14.07.2014 and electronic obtaining of the Declaration Forms C, F, I or the Certificates in Form E-l, E-Il, H, has been made mandatory.
In light of the amendment as carried out with effect from 14.07.2014. ii is clarified that
(i) the e-obtaining / e-generation of Declaration Forms or Certificates as mentioned above, is mandatory with effect from 14.07.2014, except for the cases as mentioned in sub-rule (19) of rule 17 of the CST (Rajasthan) Rules, 1957, and
(ii) the forms / certificates issued manually prior to 14.07.2014, if lying with the dealer, would not be used/issued, except for the cases covered in sub-rule (19) of rule 17 of the CST (Rajasthan) Rules, 1957, and shall be surrendered to the assessing authority.
(ii) the forms / certificates issued manually prior to 14.07.2014, if lying with the dealer, would not be used/issued, except for the cases covered in sub-rule (19) of rule 17 of the CST (Rajasthan) Rules, 1957, and shall be surrendered to the assessing authority.
It may also be noted that in case the dealer discovers that he has filled in the incorrect particulars or any other information at the time of generating the declaration / certificate mentioned above, and intends to rectify the same, he is required to submit an application to his assessing authority within six months from the date of generation of such declaration / certificate, as prescribed under sub-rule (14) of rule 17 of the CST (Rajasthan) Rules, 1957.
(Vaibhav Galriya)
Commissioner.
Commercial Taxes.
Rajasthan, Jaipur.