Central Sales Tax (Delhi) Rules, 2005

Short title and commencement

Definitions

Periodic returns

Reconciliation Return.

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

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

Use, custody, maintenance, etc. of records of certificates in Form 'J'

Use, custody, maintenance, etc. of records of declaration in Form '1'

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

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

Facility to dealers to electronically apply and obtain certificate & Forms form the website

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

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

Offences

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

Maintenance of particulars of inter-State sales

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

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

Repeal and savings