1[4A. Maintenance of records of certificate and declarations under sub-section (2) of section 6,2[section 6A] and clause (a) of sub-section (4) of section 8 and matters incidental thereto.-
(1) A dealer making sales in the course of inter-State trade or commerce, shall, for the purpose of claiming exemption under sub-section (3) of section 6 or sub-section (4) of section 8, 3[and dealer making transfers of goods as specified in sub-section (1) of section 6A may for the purpose of claiming deduction under sub-section (2) of section 6A], maintain a register in Form I(B) in respect of such sales:
Provided that where the dealer issues invoices in respect of such sales containing all the particulars required to be shown in the register in Form I(B) and preserves them in a serial order bound in a book form for each fortnight or month, so as to preclude any possibility of insertion, removal or substitution of such invoices, such dealer may not maintain a register in Form I(B).
4[(2) (a) Every registered dealer who has obtained 5[forms of declarations or certificates under sub-rule(2) and (3) of rule 4] shall immediately on their receipt record in a register in form IA(B) the numbers and serial numbers of the certificates and declaration forms, as the case may be, so obtained by him. He shall also make further entries in the said register as and when he issues such declaration forms. An extract of columns (5) to (11) of this register shall be given to his assessing authority at the time of obtaining a new book of such declaration forms.
(b) Every such dealer who discontinues his business during the course of the year shall submit to the assessing authority concerned, within two days of such discontinuance, an extract of columns (5) to (11) of the register of form IA(B).]
(3) Where any of the 6[forms of declarations or certificates obtained by a dealer under sub-rule (2) and (3) of rule 4] is lost, destroyed or stolen, the dealer shall report the fact to the 7[Assessing Authority] immediately and take such other steps to issue public notice of the loss, destruction or theft as the 7[Assessing Authority] may direct.
(4) Any unused declaration or certificate forms remaining in stock with a registered dealer on the cancellation of his registration certificate shall, within two working days of the date of cancellation, be surrendered to the 7[Assessing Authority] from whom the forms were obtained:
8[Provided that, if the dealer fails to surrender any unused declaration and certificate forms as required by this sub-rule, the Commissioner, shall by notification in the Official Gazette declare that all or any of such forms shall be deemed to be obsolete and invalid with effect from such date as may be specified in notification, and shall forward a copy of such notification to all other State Governments.]
(5) No registered dealer to whom a declaration or certificate form is issued by the 7[Assessing Authority] shall, either directly or through any other person, transfer the same to another person except for the lawful purposes of 9[sub-rules (8), (10), (13) and (16) of rule 4 or allow the same to be used by another person in any manner whatsoever.]
(6) A declaration or certificate form which has been lost or stolen or destroyed while in the possession of a person to whom it has been supplied in accordance with the 10[provisions of sub-rules (2) and (3) and (4) of rule 4 shall not be valid for the purpose of sub-rules (8), (10),(13) and (16) of rule 4].
(7) The 11[Commissioner] shall, from time to time, publish in the Official Gazette the particulars of the declaration and certificate forms in respect of which a report is received under sub-rule (3) and shall forward a copy of such particulars to all other State Government.
(8) (a) The 11[Commissioner] may, by notification in the Official Gazette declare in advance that declaration or certificate forms of a particular series, design or colour shall be deemed as obsolete and invalid with effect from such date as may be specified in the notification and shall forward a copy of the notification to all other State Governments.
(b) Where the 11[Commissioner] receives any intimation from any State under clause (a) that a particular series, design or colour of declaration or certificate forms in that State has been declared by that State, to be obsolete or invalid, he shall publish such intimation in Official Gazette.
(9) Where a notification declaring forms of a particular series, design or colour obsolete and invalid is published under sub-rule (8), all registered dealers, shall on or before the date with effect from which the forms are so declared obsolete or invalid surrender to the 7[Assessing Authority] all unused forms of that series, design or colour which may be in their possession and obtain in exchange such new forms as may be substituted for the forms declared obsolete and invalid:
Provided that new forms shall not be issued to a dealer until he has rendered account of the old forms lying with him and returned the balance, if any, in his hand to the 12[Assessing Authority].
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1. Inserted by GNFD. No. STR/1558/G-1, dated 1.10.1958.
2. Inserted by G.N.No.STA/1572/3701/72/M-2,dated 31.3.1973.
3. Inserted by G.N.No.STA/1572/3701/72/M-2,dated 31.3.1973.
4. Substituted by GNFD. No.CST/1091/CR-170/Taxation-1, dated 20.5.1992.
5. These words, brackets, figures and letters were substituted for the words, brackets, figures and letters “certificate forms under sub-rule (1) of rule 3-A or declaration forms under sub-rule (1) of rule 3C or under sub-rule (1) of rule 4” by the CST (Bombay)(Amendment) Rules,2006 dt.24.2.2006.
6. These words, brackets, figures and letters were substituted for the words, brackets, figures and letters “certificate forms obtained by a dealer under sub-rule (1) of rule 3-A or any of the declaration forms obtained by him under sub-rule (1) of rule 3C or under sub-rule (1) of rule 4” by the CST (Bombay)(Amendment) Rules,2006 dt.24.2.2006.
7. These words were substituted for the words ‘sales tax officer’ by G.N. CST-1399/CR-19/Tax-1, dated 10-11-2000.
8. Added by GN.FD. No.STR-1562/A, 231-XII dated 23.7.1964.
9. These words, brackets, figures and letters were substituted for the words, brackets, figures and letters “sub-rule (2) and (4) of rule 3B and of sub-rule (3) of rule 3C or sub-rule (3) of rule 4” by the CST (Bombay)(Amendment) Rules,2006 dt.24.2.2006.
10. provisions of 1[sub-rule (1) of rule 3A, sub-rule (2) of rule 2C or sub-rule (1) of rule 4 shall not be valid for the purpose of sub-rules (2) and (4) of rule 3B, sub-rule(3) of rule 3C and sub-rule(3) of rule 4]
11. Substituted by GN.FD. No.STR-1562/A, 231-XII dated 23.7.1964.
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