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CST2006-03
NOTIFICATION
No. FD201CSL 2006,Bangalore, Dt: 17.8.2006
In exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Government of Karnataka hereby makes the following rules, further to amend the Central Sales Tax (Karnataka) Rules, 1957, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Central Sales Tax (Karnataka) (Amendment) Rules, 2006.
(2) They shall be deemed to have come into force from the first day of May, 2006.
2. Omission of rule 2-A.- In the Central Sales Tax (Karnataka) Rules, 1957 (hereinafter referred to as the said rules), rule 2-A shall be omitted.
3. Insertion of rule 3.- After rule 2 of the said rules, the following rule shall be inserted, namely:-
“3.
(1)Every dealer shall file, every month a statement of total turnover and taxable turnover during the preceding month along with proof of payment of tax due and every year an annual return of turnovers, in such form, in such manner, within such period to such authority as prescribed in the Karnataka Sales Tax Rules, 1957:

Provided that a dealer registered under the provisions of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), shall file, every month or quarter, a return along with tax due under the Act and every year an annual statement and any revised return or statement thereon, in the form, and in such manner, within such period to the authority as prescribed under the Karnataka Value Added Tax Rules, 2005.
 
(2)The forms and procedure prescribed under the Karnataka Sales Tax Rules, 1957 or the Karnataka Value Added Tax Rules, 2005 relating to, recovery of tax due on statement or return filed and assessment, provisional assessment, re-assessment, demand of tax assessed and refund or adjustment of any excess amount paid shall mutatis mutandis apply to similar proceeding pursuant to the return or statement filed under sub-rule (1).”
4. Amendment of rule 5-A.- In rule 5-A of the said rules, after the words, comma and figures “Karnataka Sales Tax Act, 1957” in two places they occur, the words, comma and figures “or the Karnataka Value Added Tax Act, 2003” shall be inserted.
5. Amendment of rule 6.- In rule 6 of the said rules,-
  (1)for clause (b), the following shall be substituted, namely:-
“(b)(i) A registered dealer, in respect of any claim of sale to another registered dealer or to the Government, shall furnish the portion marked as ‘original’ of the declaration in Form C or the certificate in Form D issued by the purchasing dealer or the Government, to the notified authority referred to in sub-rule (1) of rule 3 within such time as prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957. The prescribed authority may direct the dealer to produce for inspection of such portion marked as ‘duplicate’ of the declaration in Form C or the certificate in Form D.
(ii)
A registered dealer claiming exemption from payment of tax on his subsequent sale under sub-section (2) of section 6 shall furnish the portion marked as ‘original’ of the certificate in Form E-1 or E-II, as the case may be, issued by the dealer, from whom he purchased the goods, and the original of the declaration in Form C issued by the registered dealer to whom he effected the subsequent sale to the notified authority referred to in sub-rule (1) of rule 3 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
(iii)
A registered dealer claiming exemption from payment of tax on transfer of goods under section 6-A shall furnished to the authority prescribed under sub-rule (1) of rule 3, the portion marked ‘original’ of the declaration in Form F issued by the transferee or consignee, as a case may be, to whom he has transferred the goods.
(iv)
The counterfoil of such certificate in Form E-I or E-II or declaration in Form F shall be maintained by the registered selling dealer, transferee or consignee, as the case may be, for a period of five years or such further period as may be specified by the Commissioner of Commercial Taxes.”;
(2) clause (bb) shall be omitted.
6. Omission of Form IV. - Form IV of the said rules shall be omitted.
7. Omission of Form VII. - Form VII of the said rules shall be omitted.
8. Omission of Form VIII. - Form VIII of the said rules shall be omitted.
 
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