CENTRAL SALES TAX (GOA) RULES, 1973

(As amended up to date)

INDEX

No Description

1. Short title, Application and Commencement.

2. Definitions.

3. Accounts.

4. Returns.

5. Authority from whom declarations form 'c’ may be obtained, the use, custody and maintenance of records of such forms , etc.

6. Use, custody and maintenance, etc. of records of certificates in form ‘d’

7. Authority from whom certificates in form ei or in form eii may be obtained, the use, custody and maintenance of records of such certificates etc.

8. Authority from whom declarations in form 'f* may be obtained, the use, custody and maintenance of record of such forms, etc.

10 Title 10

11. Furnishing of security for proper realisation of tax payable under the act, or for the proper custody use of the forms el or eii, forms ‘f’ and forms 'c'.

12. Title 12

13. Title 13

13-A Payment of fees in Respect of 'h' Certificate.

14. Procedure to be followed in an Appeal filed under sub-section (3h) of section 7 of the act.

15. Application of the Goa sales tax act, 1964, and the Rliles made There under.

16. Penalty.

17. Central Sales Tax (Goa)rules, 1964, not to Apply to the State of Goa.

18. Use of the forms in stock.