DEPARTMENT OF VALUE ADDED TAX, GOVERNMENT OF NCT OF DELHI

CENTRAL SALES TAX (DELHI) RULES, 2005

Contents

1. Short title and commencement.

2. Definitions

3. Periodic returns 4. Annual Reconciliation Statement

4. Annual reconciliation statement

5. Authority from which Declaration Form ‘C’ may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.

6. Use, custody and maintenance, etc., of records of certificates in Form ‘D’

7. Use, custody, maintenance, etc., of records of certificates in Forms ‘E-I’ and ‘E-II’

8. Authority from whom Declaration Form ‘F’ may be obtained, used and maintenance of record of such Forms and matters incidental thereto

9. Burden of proof, etc in case of transfer of goods claimed otherwise than by way of sale and matters incidental thereto

10. Maintenance, production, inspection, etc. of accounts, entry into premises, etc

11. Offences

12. Declaration for goods sold locally that have been imported into Delhi and already subjected to tax under the Act

13. Maintenance of particulars of inter-State sales

14. The manner in which the security may be furnished and matters incidental thereto

15. Appeal under sub-section (3-H) of section 7, authority to whom lies and procedure and other incidental matters

16. Repeal and savings FORMS