¹[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.

²[(6) *****]

(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-

       (i) 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;

     (ii) 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.

        3[(19) Where the authority in charge of the ‘Central Repository’ issues certificates or as the case may be, declarations electronically, then the recipient dealer shall print such certificate or declaration in triplicate on A4 size paper of not less than 75 gsm and mark the copies as “Counterfoil”, “Original” and “Duplicate”.  He shall retain the “Counterfoil” of the declaration or certificate and send “Original” and “Duplicate” after due signature to the selling or as the case may be, purchasing dealer as prescribed in this rule.]

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1.     The “Rule 4” was substituted by the C.S.T. (Bombay)(Amendment) Rules,2006 dt. 24.2.2006.  Prior to substituted the “Rule 4” was as under:

“4. Authority from which 1[and the conditions subject to which] declaration forms may be obtained, use, custody and maintenance of records of such forms and matters incidental thereto.” 2[(1) 3[Subject to the provisions of sub-rule 1 A, the forms of declaration prescribed under sub-section (4) of section 8] may be obtained by a registered dealer, or any person duly authorised by him in writing, from the 4[Assessing Authority], but where such dealer has places of business within the jurisdiction of two or more 4[Assessing Authority], he or the person authorised by him shall obtain such forms from each such 4[Assessing Authority] separately in respect of his place or places of business, within the jurisdiction of that 8[Assessing Authority]:

Provided that, in the case of a registered dealer who has places of business within the jurisdiction of two or more 4[Assessing Authority] and has declared one of such places to be his Head Office and is permitted to file consolidated returns, he may obtain such forms from that 4[Assessing Authority] to whom the consolidated return is required to be furnished. 5[A fee of rupees 6[40] in court fee stamps shall be charged for every book of twenty-five such Declaration forms and a fee of rupees 7[160] in court fee stamps shall be charged for every book of one hundred such declaration Forms]:

8 [Provided further that, the 4[Assessing Authority] shall issue the declaration form to the dealer subject to the provisions of sub-section (3F) of section 7.]

9[(1A) (a) If for reasons to be recorded in writing-

                (i) the 4[Assessing Authority] is not satisfied that any applicant for declaration forms prescribed under sub-section (4) of section 8 made bonafide use of such forms previously issued to him or that the bonafide requires such forms applied for, the 4[Assessing Authority] may reject the application for such forms;

(ii)       The 4[Assessing Authority.] is not satisfied that any applicant bonafide requires such forms in such numbers as he has applied for, the4[Assessing Authority] may issue such forms to him in such lesser number as in the opinion of that Officer, would meet the reasonable requirements of the applicant.

(b) If any applicant for declaration forms has at the time of making the application or during the time his application is pending, defaulted in furnishing any return or returns or in payment of any tax (including any penalty) due from him under any provisions of the Act, the 4[Assessing Authority] may withhold the issue of such forms to him, until such time as he furnishes-

(x) such return or returns;

(y) the proof of the payment of the tax (including any penalty) due:

Provided that if in the opinion of the 4[Assessing Authority], is desirable in the interest of proper collection of Government revenue to grant time to the applicant to pay the arrears of tax in one lump sum or installments the 4[Assessing Authority] may instead of withholding the declaration forms issue to the applicant such forms in such numbers as he deems fit.

(c) The 4[Assessing Authority] may also withhold issue of declaration forms prescribed under sub-section (4) of section 8, to an applicant, who has purchased goods by furnishing the declaration and had thereafter resold the goods so purchased in the State of Maharashtra or used them in the manufacture of goods for sale in that State and who has defaulted in furnishing return or payment of tax on such resale, or sale of manufactured goods, as the case may be, as required by the provisions of the Bombay Sales Tax Act, 1959, or the Rules made thereunder, until the applicant makes good the default.]

(2) Such forms of declaration 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 theft or loss and the amount of such loss of Government revenue shall be recoverable from the dealer as an arrears of land revenue.

(3) Before furnishing the declaration to the selling dealer the purchasing dealer or any responsible person authorised by him in this behalf shall fill in all required particulars in the forms and shall also affix his usual signature in the space provided in the form for this purpose. Thereafter the “Counterfoil” of the form 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;

10[* * * * * * *]

(4) No purchasing dealer shall give nor shall a selling dealer accept, any declaration except in a form obtained by the purchasing dealer under sub-rule (1) and not declared obsolete or invalid by the 11[Commissioner] under the provisions of sub-rule (13).

12[(5) A registered dealer, who claims to have made a sale to another registered dealer, shall, at the time when assessment is being made in his case by the assessing authority 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.]

      13[* * * * * * *]

1.      Inserted by GN.FD. No.STA-1569/3104/M-2, dated 30.6.1973.

2.     Substituted by GN. FD. No.STR-1564/1616/XIII, dated 3.11.1964.

3.     Substituted by GN.FD. No.STA-1569/3104/M-2, dated 30.6.1973.

4.     These words were substituted for the words “Sales Tax Officer” by C.S.T.(Bombay)(Amendment) Rules,2000 dated 10.11.2000.

5.     Substituted by GN.FD.No.CST-1082/CR-83/82/RES-7, dated 28.6.1982.

6.     These Figures were substituted for the figures “12” by GNFD. CST-1090/140/Taxation-1,dated 29.8.1990.

7.     These Figures were substituted for the figures “12” by GNFD. CST-1090/140/Taxation-1,dated 29.8.1990.

8.     Inserted by GNFD.No.STA/1572/3701/72/M-2, dated 31.3.1978.

9.     Substituted by GN No. CST 1091/CR-170/Taxation-1, dated 20.5.1992.

10.  Deleted by GN. No. STR/1568/2366-XIII dated 1.12.1968.

11.  Substituted by GN.No.STR.1562-A,2316-XII,dated 23.7.1964.

12.  Substituted by GN. No.STR/1558-G-1, dated 1.10.1958.

13.  Deleted by  GN. No.STR/1558-G-1, dated 1.10.1958.

2.      This sub-rule was deleted by GNFD No.CST-1513/CR-149/Taxation-1 dated 17.2.2014.  Prior to deletion this sub-rule read as: “(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.”

3.      This sub-rule was added by GNFD No.CST-1513/CR-149/Taxation-1 dated 17.2.2014.