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Amendments in DVAT CST Rules

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..... Governor of the National Capital Territory of Delhi, hereby makes the following rules to further amend the Central Sales Tax (Delhi) Rules, 2005, namely:- RULES 1. Short title and commencement. - (1) These rules may be called the Central Sales Tax (Delhi) (Amendment) Rules, 2007. (2) They shall come into force with immediate effect. 2. Omission of rule 6. - In the Central Sales Tax (Delhi) Rules, 2005 (hereinafter referred to as "the principle Rules"), rule 6 shall be omitted. 3. Amendment of rule 6A. - In the principal Rules, in rule 6A, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(2)(a)Before furnishing such certificate, the authorised officer shall fill in all the required particulars in the certific .....

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..... ths after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked "original" of the certificate in Form 'E-I' and 'E-II', as the case may be, received by him from the registered dealer from whom he made the purchase along with the declaration in Form 'C', if any, received by him from the registered dealer to whom he made the subsequent sale. He shall also produce for inspection the portion of the aforesaid declaration and certificate marked "duplicate", if required to do so by the Commissioner. PROVIDED that a dealer who claims to have made a sale to a registered dealer during the period from 1st April, 2005 to 30th September, 2005, shall furnish to the Commissi .....

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..... for Form 4. - In the principal Rules, in the Forms appended thereto, for the Form 4, the following Form shall be substituted, namely:- "FORM 4 The Central Sales Tax (Delhi) Rules 2005 REGISTER OF INTER STATE SALES Maintained under Rule 13 of the Central Sales Tax (Delhi) Rules, 2005 Sl. No. Dealers invoice no. and date Name, address and Registration No. of the purchasing dealer with name of State Name of the State to which goods have been dispatched RR No. or other relevant particular of export 1 2 3 4 5 Amount of sales to registered dealer S. No. of the declaration Form with name of State furnished by the purchasing dealer Sales under section 8(1) against C Form (taxable at the rate of three percent) Subsequent sales of i .....

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