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FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, dated the 24th
February 2006
The Central Sales Tax Act, 1956.
No. CST.
1306/CR-10/ Taxation-1.—In exercise of the powers conferred by
sub-sections (3) and (4) of section 13 of the Central Sales
Tax Act, 1956 (Act No.74 of 1956), and of all other powers enabling it in
this behalf, the Government of Maharashtra is hereby pleased to make the
following rules further to amend the Central Sales Tax (Bombay) Rules,
1957, namely:
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These rules may be called the Central
Sales Tax (Bombay) (Amendment) Rules, 2006.
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In rule 2
of the Central Sales Tax (Bombay) Rules, 1957
(hereinafter referred to as the “principal rules”),—
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in
clause (ii) after sub-clause (e) following sub-clause
shall be added, namely :—
“(f) the Maharashtra Value Added Tax Act, 2002 (Mah. IX of
2005) ” ;
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for
clause (iv) the following clause shall be substituted,
namely :—
(iv) “Assessing Authority” means the Senior Deputy Commissioner
of Sales Tax, Deputy Commissioner of Sales Tax, Assistant Commissioner
of Sales Tax or the Sales Tax Officer as the case may be, to whom the
power to assess a dealer has been delegated by the Commissioner under
the Bombay Sales Tax Act, 1959 (Bom LXI of 1959), or, as the case may
be, the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and
within whose jurisdiction the place of business or as the case may be,
the principal place of the business of the dealer is situated. ”.
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Rules 3-A, rule 3-B, rule 3-C of the
principal rules, shall be deleted.
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For rule 4, of the principal rules,
following rule shall be substituted, namely :—
“ 4.
Authority from which and the conditions subject to which forms of
declarations and certificates may be obtained, use, custody and
maintenance of the records of such forms and matters incidental
thereto ,------
(1) (a) the Commissioner shall constitute a ‘ Central
Repository ’ for issuance of declarations and certificates prescribed
under the Central Sales Tax Act, 1956 in each office where the authority
for granting the certificate of registration is situated.
(b) The authority in charge of the ‘ Central
Repository ’ shall carry out such functions as may be directed by the
Commissioner from time to time.
(2) The
forms of declarations or as the case may be, certificates prescribed
under,—
(i) sub-section (2) of section 6;
(ii) sub-section (1) of section 6A;
(iii) sub-section (4) of section 8;
(iv) sub-rule (10) (a) of rule 12 of the Central Sales Tax
(Registration and Turnover) Rules, 1957,
shall be obtained from the said authority.
(3) (a)
Where the dealer has only one place of business within the State, he or
the person authorised by him shall obtain the forms from Central
Repository situated in the office of the registering authority which has
jurisdiction over such place of business.
(b) If the dealer is filing separate returns in
respect of any place or constituents of business, other than the
principal place of business, he shall obtain such forms separately from
the Central Repository situated in the office of the registering
authority having jurisdiction over each such place or constituents of
business.
(c) If the dealer has more than one place
or constituents of business and is filing return only at his principal
place of business, then he shall obtain such forms from the Central
Repository situated in the office of the registering authority having
jurisdiction over the principal place of business.
(4) Such
forms of declarations or certificates shall be kept by the dealer in his
own custody or in the custody of any person duly authorised by him in
writing, and such dealer shall be personally responsible for the loss,
destruction or theft of any such form or forms or the loss of Government
Revenue, if any, resulting directly or indirectly from such loss,
destruction or theft and the amount of such loss of Government Revenue
shall be recoverable from the dealer as an arrears of land revenue.
(5) No selling dealer
shall give nor shall a purchasing dealer accept, any forms of any
declaration or certificate except in a form obtained by a selling dealer
under sub-rules (2) and (3) and not declared obsolete or invalid by the
Commissioner under the provisions of sub-rule (8) of rule 4A.
(6) A
fee of rupee 3 in court fee stamp shall be charged for each such
declaration in Form ‘C’, Form ‘F’ and certificate in Form ‘H’ and a fee
of rupee 1 shall be charged for each such certificate in Form E-I or, as
the case may be E-II .
(7)
In the case of a first sale falling under sub-section (2) of section
6 of any goods in the course of inter-state trade or commerce which has
either occasioned the movement of goods from one state to another or has
been effected by transfer of documents of title of such goods during
their movement from one state to another, a certificate in Form E-I
appended to the Central Sales Tax (Registration and Turnover) Rules,
1957 (hereinafter referred to as the “said Form E-I”) shall be issued by
the dealer effecting the sale (hereinafter in this rule referred to as
“the first selling dealer”) to a registered dealer (hereinafter referred
to as the “first purchasing dealer”) to whom he effects the sale.
(8) The
“Counterfoil” of the certificate in Form E-I shall be retained by the
first seller and the other two portions marked “Original” and
“Duplicate” shall be made over by him to the first purchasing dealer.
(9) In
the case of any sale effected by transfer of documents of title to the
goods which is subsequent to a first sale falling under sub-rule (6), a
certificate in Form E-II appended to the Central Sales Tax (Registration
and Turnover) Rules, 1957 (hereinafter referred to as the “said Form
E-II”) shall be issued by the selling dealer (hereinafter referred to as
“the subsequent selling dealer”) to a registered dealer (hereinafter
referred to as the “subsequent purchasing dealer”) to whom he effects
the sale.
(10) The
“Counterfoil” of the certificate in form E-II shall be retained by the
subsequent selling dealer and the other two portions marked “Original”
and “Duplicate” shall be made over by him to the subsequent purchasing
dealer.
(11) The
First purchasing dealer who claims an exemption from tax under
sub-section (2) of section 6 in respect of his subsequent re-sale
of goods to another registered dealer by transfer of documents of title
to the goods, shall when demanded produce before the assessing authority
for verification, the portions marked “Duplicate” and “Original” of the
certificates in the said Form E-I received by him from the first selling
dealer. The assessing authority may retain the “Original” of such of the
certificates as it may deem necessary.
(12) The
subsequent purchasing dealer who claims exemption from tax under
sub-section (2) of section 6 in respect of his subsequent resale
of the goods to another registered dealer by transfer of documents of
title to the goods shall when demanded produce before the assessing
authority for verification, the portions marked “Duplicate” and
“Original” of the certificates in the said Form E-II received by him
from the subsequent seller. The assessing authority may retain the
“Original” of such of the certificates as it may deem necessary.
(13) The “counterfoil” of the declaration in Form F shall be retained by
the dealer furnishing the declaration and the other two portions marked
“Original” and “Duplicate” shall be made over by him to the agent or as
the case may be principal.
(14) A
registered dealer, who claims that he is not liable to pay tax under the
Act, in respect of any transfer of goods specified in sub-section (1) of
section 6A, shall when demanded, produce before the assessing authority
the portion marked “Duplicate” and “Original” furnished to him in the
manner prescribed in sub-rule (12). The assessing authority may retain
the “Original” of such of the declarations, as he may deem necessary.
(15) If, for reasons to be recorded in writing the authority in charge
of the Central Repository is not satisfied that
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any applicant for declaration forms
prescribed under sub-section (4) of section 8 has made
bonafide use of such forms previously issued to him or that he
bonafidely requires such forms applied for, he may reject the
application of the applicant for such forms;
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any applicant bonafidely requires
such forms in such numbers as he has applied for, he may issue such
forms to the applicant in such lesser number as in the opinion of that
authority would meet the reasonable requirements of the applicant.
(16) The
“Counterfoil” of the declaration in form C shall be retained by the
purchasing dealer and the other two portions marked “original” and
“Duplicate” shall be made over by him to the selling dealer.
(17) A registered dealer, who claims to have made a sale to another
registered dealer, under sub-section (1) of section 8, shall,
when demanded, produce before the assessing authority the portions
marked “Duplicate” and “Original” of the declaration for verification.
The assessing authority may retain the Original of such of the
declarations as he may deem necessary.
(18)
Before issuing the declarations or certificates in Form C, EI, EII, F or
H, the authority in charge of the Central Repository, shall obtain from
the dealer the details regarding the period to which the transaction
relates, name and registration certificate number of the dealer who is
to issue the form, name and registration certificate number of the
dealer who is to receive the form, the total number of invoices in
respect of which the form is to be issued, the value represented by such
invoices and such other information as may be required by the
Commissioner from time to time and shall fill in the necessary details
in the form. After obtaining the forms so filled in, the dealer to whom
the form is issued shall fill in the other details in the form, where
applicable, and shall affix his usual signature in the space provided in
the form for this purpose. The forms will be issued only in respect of
transactions for which an invoice has been received or, as the case may
be, has been issued.”.
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In rule 4A
of the principal rules,—
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in
sub-rule(2), in clause (a) 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” , the following words, brackets and figures
shall be substituted namely :—
“ forms of declarations or certificates under sub-rule(2) and (3) of
rule 4”.
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in
sub-rule(3), for the portion beginning with the words “ certificate
forms ” and ending with the words and figure “ of rule 4 ”, the
following words, brackets and figures shall be substituted, namely
:—
“ forms of declarations or certificates obtained by a dealer under
sub-rule (2) and (3) of rule 4”.
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in
sub-rule (5) for the words, brackets, figures and letters, “sub-rules
(2) and (4) of rule 3B and of sub-rule(3) of rule 3C or sub-rule (3)
of rule 4 ” the words, brackets and figures “ sub-rules (8), (10),
(13) and (16) of rule 4 ” shall be substituted ;
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in
sub-rule (6) for the words, brackets, figures and letters,
“ provisions of 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” following words, brackets and figures shall be
substituted, namely :—
“ 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 ”.
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In rule
4AA of the principal rules, in sub-rule (2) for the words, brackets and
figures,” sub-rule (1) of rule 4” the words brackets and figures
“ sub-rules (2) and (3) of rule 4 ” shall be substituted.
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In rule 5 of the principal rules,—
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in
sub-rule (1),—
(i)
in clause (i),—
(a)
in sub-clause (a) for the words, figures and letters “under
the Bombay Sales Tax Act, 1959, in respect of such periods in form
N-18 or as the case may be, in form N-18-1” following words and
figures shall be substituted namely :—
“ under the Maharashtra Value Added Tax Act, 2002 in respect of such
period and in respect of each such place or constituent of business
for which he is filing separate return under Maharashtra Value Added
Tax Act, 2002”;
(b) sub-clause (b) shall be deleted ;
(ii)
in clause (ii),—
(a)
the words, figures, brackets and letters “ and form III (BB) shall
be a return and such return-cum-chalan and return shall
consists of return-cum-chalan.” shall be deleted,—
(b) in clause (a) for the words and figures “Bombay
Sales Tax Act, 1959,” the words and figures “Maharashtra Value
Added Tax Act, 2002”. shall be substituted.
(iii)
in clause (iii),—
(a)
for the portion beginning with the words, “such form shall be
obtained ” and ending with the words “ and sell such form.” the
following shall be substituted namely :—
“ The forms of returns may be obtained from the Sales Tax Department
or may be downloaded from the website www.vat.maharashtra.gov.in
maintained by the Sales Tax Department. The forms may also be
obtained privately. If the forms are got downloaded from the website
or are obtained privately, then they should conform size, contents
and format to the forms issued by the Sales Tax Department and the
paper used should be of good quality white paper, A4 size and of
minimum thickness of 70g.s.m.”;
(b) for clause (b) following shall be substituted,
namely :—
“ (b) where no tax, penalty or interest is due and payable
according to the return, the return shall be furnished,—
(i) to the registering authority of the
Non-Resident Circle, Mumbai, if the dealer has been registered by
such authority; or
(ii) to the registering authority having
jurisdiction over the principal place of business of the dealer, if
such dealer has places of business under the jurisdiction of more
than one registering authority; or
(iii) to each of the registering authorities having
jurisdiction over the respective place of business of the dealer in
respect of which he holds a certificate of entitlement under any
package scheme of incentives except the Power Generation Promotion
Policy, 1998 covering all the sales and purchases relating to the
eligible industrial unit; or
(iv) in any other case, to the registering authority
within whose jurisdiction the place or places of business, as
specified in the certificate of registration of the registered
dealer is or are situated.”.
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For
sub-rule (2), the following shall be substituted, namely :—
“(2)
If any dealer having furnished return under sub-rule (1) discovers any
omission or mistake therein, he may furnish a revised return before
the expiry of eight months from the end of the year containing the
period to which the return relates.”.
8. In rule 9AA of the principal rules, in
sub-rule (4), for the words “ Deputy Commissioner of Sales Tax or the
Assistant Commissioner of Sales Tax ”, the words “Joint Commissioner of
Sales Tax or the Deputy Commissioner of Sales Tax”. shall be substituted.
By order and in the name of the Governor of Maharashtra,
shashank mathane,
Officer on Special Duty to Government. |
