DELHI SALES TAX RULES, 1975
(1) These rules may be called the Delhi Sales Tax Rules, 1975
(2) They shall come into force with effect from 21st October, 1975
In these rules, unless the context otherwise, 1975.
(a) "Act" means the Delhi Sales Tax Act, 1975 (43 of 1975);
(b) "agent" means a person authorised under section 60 to appear on behalf of a dealer or other person in any proceedings under the Act or these rules;
[(c) "appropriate assessing authority" in respect of a dealer means the Assistant Commissioner, the Sales Tax Officer or the Assistant Sales Tax Officer, as may be specified by the Commissioner, within whose jurisdiction the dealers place of business is situate, or if he has more than one place of business in Delhi, such Assistant Commissioner or Sales Tax Officer or Assistant Sales Tax Officer within whose jurisdiction the head office in Delhi of such business is situate, 6n the business of selling goods in Delhi, the Assistant Comm
(1) Words and expressions defined in the Act and used but not defined in these rules shall have the same meaning as assigned to them in the Act
(2) Unless otherwise specified in these rules
(i) words importing the masculine gender shall include the feminine gender;
(ii) words in singular shall include their plural and vice versa;
(in) expressions referring to "writing" shall include printing, typing, lithography, photography and other methods of representing or reproducing words in a visible form;
(iv) with reference to a person who is unable to sign his name, the words "signature" shall include his "thumb impression" or other mark duly attested to signify his signature
For the purposes of clause (h) of section 2, "manufacture" shall not include the following processes or modes of manufacture, namely: ,
(i) dispensing of medicines according to prescription of medical practitioners;
(ii) cutting of paper from reels into reams;
(iii) recovering of jewels and other components from old jewellery and ornaments;
(iv) conversion of milk into khoa;
(v) rolling of bidis by hand and without the use of any mechanical aid or device;
(vi) dismantling of old motor vehicles;
(vii) killing, dressing and freezing chickens;
(viii) removal of peanuts from
The period for return of goods for the purposes of clause (o) of section 2 shall be the period ending on the last day of the quarter following the quarter in which the goods were purchased:
Provided that if in any particular case the Commissioner is satisfied that the purchaser could not return the goods within the said period on account of circumstances beyond his control, the Commissioner may, in such cases, extend the said period by a further period not exceeding three months:
Provided further that satisfactory evidence of [return of scuh goods] and of refund or adjustment on account of sale price thereof is produced upto the time of assessment by the appropriate assessing authority.
In determining the taxable turnover under sub-section (2) of section 4, the period of turnover shall be
(i) in relation to a dealer referred to in sub-section (2) of section 21, the return period; and
(ii) in relation to any other dealer, any period in respect of which he is liable to pay tax under the Act and fails to get himself registered and all subsequent periods
(1) A dealer who wishes to deduct from his turnover the amount in respect of sales on the ground that he is entitled to make such deduction under the provisions of sub-clause (v) of clause (a) of sub-section (2) of section 4, shall produce
(a) copies of the relevant cash memos or bills according at the sales are cash sales or sales on credit; and
(b) a decalaration in Form ST-1 duly filled in and signed by the purchasing dealer or a person authorised by him in writing:
11. Subs, by Notification No. F.4(43)/78 Fin. (G), dated 10th November, 1981 (w.e.f. 10-11-1981) [Provided that no single declaration in Form ST-1 shall cover more than one transaction of sale except in cases where the total amount of sales made in a year covered by one declaration is equal to or less man [Rs. 30,00,000] or su
(1) The declaration referred to in the second proviso to clause (a) of sub-section (2) of section 4 shall be in Form ST-1 which shall be printed under the authority of the Commissioner and shall be obtained from the appropriate assessing authority by the registered dealer intending to purchase goods on the strength of his certificate of registration
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(2) No selling dealer shall accept any declaration from a purchashing registered dealer unless it is furnished in Form ST-1 and not declared invalid or obsolete by the Commissioner.
Provided that the declaration Form ST-1 issued to a delaer before the 1st February, 1978 and remaining unused shall become invalid and obsolete except for the purpose of a transaction of sale effected before the 31st January, 1978:
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(1) A dealer who wishes to deduct from his turnover the amount in respect of any sale on the ground that he is entitled to make such deduction under the provisions of sub- clause (i) of clause (a) of sub-section (2) of section 5 shall, unless otherwise exempted
11. Ins. by Notification No. F 4(61)/75-Fin. (Gen), dated 2nd February, 1976 (w.e.f. 2-2-1976) [Provided that a single declaration in Form.- ST-3 may cover any number of transactions of sales by a dealer, effected during a quarter.]
11. Ins. by Notification No. F 4(61)/75-Fin. (Gen), dated 2nd February, 1976 (w.e.f. 2-2-1976)
[(2) The declaration in Form ST-3 shall be furnished by the dealer claiming the deduction to the appropriate assessing authority up to the time of assessment by it.]
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(1) the form of declaration in Form ST-3 shall be printed under the authority of the Commissioner and shall be obtained from the appropriate assessing authority by the registered dealer selling the goods or the class of goods in respect of which a notification under section 5 is issued
(2) The provisions of sub-rules (2) to (13) of rule 8 shall apply mutatis mutandis to the declarations referred to in sub-rule (1). The account of declaration forms in Form ST- 3 shall be maintained by the dealer in Form St-4
(3) Every dealer selling goods or class of goods in respect of which a notification under section 5 is issued, shall keep [a separate account of purchases and sales in respect of goods or class of goods specified in the said notification]
(1) A dealer who wishes to deduct from his turnover any amount on the ground he is entitled to make such deduction under the provisions of section 8 in respect of any sale of goods in the course of export of these goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956, shall produce before the appropriate assessing authority upt to the time of assessment by it
(i) copies of relevant bill(s)/cash memo(s); and
(ii) a certificate in Form ST-49 duly filled in and signed by the exporter along with the evidence of export of such goods
(2) The certificate in Form ST-49 referred to in sub-rule (!) shall be printed under the authority of the Commissioner and shall be obtainable from the appropriate assessing authority.
In calculating his taxable turnover, a registered dealer may deduct from his turnover
(1) Sales of goods [exceeding five thousand rupees made through a single invoice only] which are shown to the satisfaction of the appropriate assessing authority to have been made
(a) to any such foreign or Commonwealth diplomatic mission or any office of the United Nations or of any specialised agency of the United Nations, or of any office of inter-government organisation for its official use, and
(b) to such personnel (including their spouses) of any such mission or office for their personal use, as the Administrator may, from time to time, specify in this behalf by notification published in the Official Gazette, subject to such conditions or restrictions as may be specified in the said notification: Pro
Other persons who may be appointed to assist the Commissioner, under sub-section (2) of section 9 may be designated as:
(a)Deputy Commissioner, Assistant Commissioner Assistant Sales Tax Officer, Sales Tax Inspector;
(b)Deputy Superintendent of Police and Inspector of Police on deputation to Sales Tax Department]
Without prejudice to the provisions of section 10, the Commissioner may delegate any of his powers to any person not below the rank of an Assistant Sales Tax Officer but may delegate his powers under sub-section (1) or sub-section (2) 11. Ins. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978(w.e.f. 1-2-1978) [or clause (b) sub-section (8) of section 41 to a Sales Tax Inspector]
Subject to the general control and superintendence of the Administrator, control and superintendence over all officers appointed under sub-section (2) of section 9 shall vest in the Commissioner
(1) An application for registration under sections 14, IS, 16 or 17 shall be made to the appropriate assessing authority and shall be presented before it or sent to it by registered post
, 22. Subs, by Notification No. F. 4(21)/98-Fin. (G) 1034-1044, dated 30th September, 1999 (w.e.f. 30-9- 1999)
[(2) An application under sub-rule (1) shall be Form ST-5.]
(3) An application under sub-rule (1) shall be signed and verified by a person authorised under sub-section (5) of section 21 to sign and verify the return.
(4) A fee of rupees twenty-five shall be payable in respect of an application under sub-rule (1) and such fee shall be paid in the form of court fee stamps affixed to such application.
(5) A dealer
(1) On its receipt an application under rule 15 shall be entered in a register in Form ST-7
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(2) Before passing any final order on an application for registration the appropriate assessing authority may call for such further information from the applicant or make such enquiries as it may deem fit to satisfy itself that the applicant is a bona fide dealer and has correcltly given all the requisite information. After the dealer has furnished the security if demanded under section 18, it shall grant a certificate of registration within a period of three months from the date of receipt of the application:
Provided that the aforesaid period of three months shall be reckoned from the date of the order passed by an appellate or superior authority, when a certificate of registration is issued in co
in which security may be furnished and matters incidental thereto. (1) Where a dealer is required to furnish a security under section 18 the appropriate assessing authority may in its discretion, require such dealer to furnish the security in any one of the following forms, or partly in one and partly in another, subject to the conditions noted against each:
(2) If the security is furnished in any of the forms referred to in items(ii) to (vii) of sub-rule (1), a document transferring the title to the security shall be executed in the name of President of India and such transfer recorded and noted in the books of the issuing authority
(3) The appropriate assessing authority shall maintain a complete account of the securities deposited, forfeited or refunded, in such form in such manner as may be specified by the Commissioner
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A dealer who has been granted registration under sections 14, 15, or 16 with or without prescription of security under section 18 may be required to furnish a security or additional security, as the case may be, in the manner as prescribed in rule 17 for proper custody an use of the statutory forms under the Act at the time when an application is made for issue of statutory forms. Security shall be prescribed by an order in writing under section 18 of the Act after affording an opportunity to the dealer.]
A dealer seeking extension of the period specified in his provisional certificate of registration, under subsection (5) of section 16, shall apply within thirty days before the expiry of the period of validity thereof setting out therein the reasons for seeking the extension. A fee of rupees twenty-five shall be payable in the form of court fee stamps affixed on the application.
22. Subs, by Notification No. F. 4(21)/98-Fin. (G) 1034-1044, dated 30th September, 1999 (w.e.f. 30-9- 1999)
(1) An Application seeking an amendment in the certificate of registration shall be disposed of by the appropriate assessing authority within a period of
(a) one month, if the amendment relates to any matter referred to in clause (c) of section 40; and
(b) three months, if the amendment relates to any other matter
(1) The further period referred to in sub-section (3) of section 3 shall be one year
(2) The dealer shall surrender his certificate of registration to the appropriate assessing authority within thrity days after the expiry of the period laid down in sub-rule (1)
(3) If any dealer registered under section 15, wishes to apply for cancellation under sub-section (2) of section 20, he shall make an application in this behalf to the appropriate assessing authority not less than three months before the end of the year together with,
(i) a statement for the proceeding two years showing separately (a) the turnover of the dealer taxable under the Act, (b) the turnover of sale in the course of inter-state trade or commerce, and (c) sale in the course of export outside the territory of India;
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The Commissioner or any other authorised by him in this behalf shall, at intervals not exceeding three months, publish a list containing the particulars of all the certificates of registration cancelled during that interval in the following form;
11. Subs, by Notification No. F. 4(66)/99-Fin. (G)/2068, dated 31st. March, 2000 (w.e.f. 1-4-2000)
[(1) Every registered dealer shall furnish returns in Form ST- 11 quarterly, within thirty days form the expiry of each quarter: Provided further that the registered dealer, whose [gross turnover under the local Sales Tax and Central Sales Tax in the quarter is nil], shall furnish the return within fifteen days from the expiry of the quarter]
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(2) Notwithstanding the provisions of sub-rule (1), the appropriate assessing authority may, for reasons to be recorded in writing, fix a monthly return period for a registered dealer. The monthly return shall be furnished to it by the fifteenth day of the next day of the next month
(3) An order passed under s
On the restoration of a certificate of registration cancelled under sub-section (3) of the section 20, the dealer shall furnish within one month after the date of the order of restoration of his certificate, all monthly or, as the case may be, quartely returns relating to the period during which his certificate remained inoperative, and before furnishing such returns he shall deposit the tax due according to these returns in the same manner as he would have done if the certificate was not so cancelled
A dealer who desires to submit a revised return under sub-section (4) of section 21 shall do so in Form ST-11 and shall append thereto an explanatory note specifying the omissions, errors or incorrect statements because of which it has become necessary to submit a revised return and reasons therefore.
(1) A purchasing dealer referred to in the third proviso to clause (a) of sub-section (2) of section 4, shall include the purchase price of the goods or any part thereof which are utilised by him in any return period for
11. Subs. by Notification No. F. 4(26)/90-Fin. (G)(i) dated 30th July, 1990 (w.e.f. 30-7-1990)
[(2) The provisions of the preceding sub-rules so far as may be, apply to a dealer who purchase [first point taxable] goods free of tax on the strength of 3[his registration certificate issued under rule 16 and Form ST-35 or Form ST-35/1] as the case may be, and who utilised such goods or any part thereof, not for reasons of sale but for a purpose other than that mentioned in clause (XXXIV) (1) and clause (XXXTVA) (1) of rule 11.]]
(1) Every dealer required to furnish a monthly or a quarterly return shall, before the date prescribed for submission of such return, pay into the approprate government treasury, the tax due and payable according to such return. 44. Ins. by Notification No. F. 4(25)/95-Fin. (G), dated 12th June, 1995 (w.e.f. 12-6-1995) [Any sum shown as gross turnover and any sum payable by a dealer as tax due shall be rounded off to the nearest rupee and for this purpose where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]
55. Subs. by Notification No. F. 4(7)/94-Fin. (G)(i) dated 6th December, 1996 (w.e.f. 6-12-1996)
[(2) Notwithstanding the provisions of sub-rule (1) every dealer who is required to furnis
A notice shall be
(a) in Form ST-13, if issued under sub-section (3) or sub-section (5) of section 23;
(b) in Form ST-14 if issued under sub-section (6) of section 23;
(c) in Form ST-15, if issued under section 24
(1) In proceedings under section 23 or section 24, the appropriate assessing auhtority may depute a Sale Tax Inspector to conduct such enquiries as it may direct: 22. Ins. by Notification No. F. 4(15)/90-Fin. (G) dated 9th July, 1990 (w.e.f. 1-8-1990)
[Provided that the appropriate assessing authority may without such enquiry, without requiring the presence of the dealer and without production of any evidence in support of the returns, assess for any year the amount of tax due from every dealer belonging to such categories, as may be specified by the Commissioner by a notification in the Official Gazette, on the basis of the returns furnished by the dealer:
Provided further that no such assessment on the basis of the return furnished may be made unless the dealer eligible for such assessment furnished to the appropriate assessing author
(1) The appropriate assessing authority shall at the time of making an order of assessment under section 23 or section 24, as the case may be, calculate the interest payable under sub-section (1) of section 27 of the period commencing from the date immediately following the last date for submission of the return under sub-section (2) of section 21 till the date of completion of assessment, or for so long as the dealer continues in default in payment
(2) The amount of interest payable under the proceeding sub-rule shall be included in the demand notice in Form ST-16
(3) At the time of issue of the recovery certificate in Form ST-17 the appropriate ssessing authority shall calculate the interest payable under sub-section (2) of section 27 in respect of the amount of arrears of tax till the date of the recovery certificate
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(1) A notice of demand under section 25 shall be in Form ST-16
(2) Any sum payable, by a dealer shall be rounded off to the nearest rupee and for mis purpose where such amount contains a part of a rupee consisting of paise, if such part is fifty paise or more it shall be increased to rupee one and if such part is less than fifty paise, it shall be ignored
(3) In case of any amount recoverable in terms Of sub-section (7) of section 25 the appropriate assessing authority shall issue to the Collector a recovery certificate in Form ST-17
(4) The Collector shall intimate to the appropriate assessing auhtority the amount recovered by him together with date thereof
(5) Without prejudice to the provisions of sub-section (4) of section 37, if at any time aft
(1) A dealer may be permitted under section 29 to compound the amount of tax payable by him for the following year by paying a lump sum in lieu thereof
(a) if his business is on a small scale and its nature is such that proper maintenance of accounts is not practicable; or
(b) on any other sufficient ground
(2) A dealer intending to compound the amount of tax payable by him by paying in lieu thereof a sum, as provided under section 29, shall apply to the appropriate assessing authority in Form ST-18 at least two months before the commencement of the year for which the composition is intended
(3) On receipt of the application, the appropriate assessing authority shall forward the same to the Commissioner with its opinion after making such enquiries
(1) An application for refund of any tax or penalty under sub-seciton (1) and reimbursement of tax under sub-section (8) of section 30 shall be made in Forms ST-21 and ST-22 respectively while, an application for refund under section 31 shall be made in Form ST-23
(2) Where a dealer claims that he is entitled to refund/adjustment of tax under clause (b) of sub-section (4) of section 20 he shall make an application for refund in Form ST-24
(3) When the appropriate assessing auhority is satisfied, after such security of accounts and such enquiries as it consider necessary, that the claim for refund made under any of the foregoing sub-rules is admissible, it shall determine the amount of refund due and record an order sanctioning the refund, if the amount to be refunded does not exceed rupees f
A transferee referred to in section 32 shall apply for the amendment of the certificate of registration to the appropriate assessing authority within fifteen days from the date of the transfer of the business.
A notice under sub-section (1) of section 33 shall be in Form ST-28
A notice under the first proviso to section 34 shall be in Form ST-29
Every dealer who is required by section 39 to issue a bill or cash memorandum in respect of goods sold by him, shall, in addition to the particulars stated in the said section, specify in the bill or cash memorandum issued by him, particulars of goods sold, quantity sold and the sale price thereof and the number of his certificate of registration
(1) The information under section 40 shall be furnished to the appropriate assessing authority within [thirty days] of the occurrence of an event referred to therein
(2) If the information under section 40 relates to a branch of any business located outside the jurisdiction of any appropriate assessing authority, the information shall be forwarded by the dealer to the other appropriate assessing authority within whose jurisdiction the branch is situated
(3) On receipt of the information under section 40 from any dealer, the appropriate assessing authority shall forward a copy of the order passed thereon to every such other appropriate assessing authority within whose jurisdiction the branch of the business of the dealer furnishing the information is situated
(4) When any registered dealer dies
An appeal under sub-section (1) of section 43 shall lie to the Commissioner or other officers) not below the rank of an Assistant Commissioner: Provided that the Commissioner may, by an order published in the Official Gazette, fix the territorial or the pecuniary jurisdiction, or both, of the respective appellate authorities.
(1) Every appeal shall be presented in the form of a memorandum of appeal which shall be
(a) in Form ST-30 when the appeal is against an order of assessment
(b) written on a standard watermarked judicial paper when the appeal is against any other order
(2) Every memorandum of appeal shall contain a clear statement of facts, precise grounds of appeal and the relief claimed
(3) A memorandum of appeal shall be accompanied by a spare copy thereof and two copies of the order appealed from, unless the omission to furnish copy of such order is explained to the satisfaction of the appellate authority
(4) Where an appeal is made after the expiry of the period specified in sub-section (3) of section 43, it shall b
An appellant required to furnish security under the proviso to sub-section (5) of section 43 shall furnish the security in any one of the modes specified in rule 17 as the appellate authority may direct and subject to the conditions specified therein
(1) If the appellate authority does not reject the appeal summarily, it shall fix a date for its hearing and send a notice to the appellant and the Commissioner. The appellate authority may before deciding the appeal, hold such further enquiry or direct it to be held by the authority against whose decision the appeal has been preferred, as may appear necessary to the said appellate authority. The Commissioner may be represented by a person authorised by him
(2) The appellate authority shall not, for the first time receive in evidence on behalf of the appellant, an account, register, record or other documents, unless it is satisfied that the appellant was prevented by sufficient cause from producing such documents before the authority against who order the appeal has been preferred
(3) The appellate authority shall not at the hearing of a
The procedure prescribed in rules 36 to 38 shall apply mutatis mutandis for an application for revision under section 47
(1) No application for review under sub-section (^) of section 48 of an assessment on an order made under the Act or these rules shall be entertained if the application is not presented within sixty days from the date of such assessment or order
(2) The Commissioner or any person appointed under section 9 shall be competent under sub-section (6) of section 48 to review any assessment or order made by his predecessor in office.
The procedure fore recovery or refund of the amount due or refundable in consequence of an order in appeal, revision, or any proceedings under section 48, shall be the same as provided in rule 27 or rule 29, as the case may be.
11. Subs. by Notification No. F. 4(G)/75-Fin. (G) dated 2nd February, 1976 (w.e.f. 2-2-1976)
[(1) Any person desiring mat a question referred to in sub-section (1) of section 49 and arising in any transaction effected by him may be determined by the Commissioner, shall submit a concise statement of his case stating therein precisely the question to be determined, and indicating clearly the basis for the dispute. The statement of the case shall be in the form of a memorandum written on a standard watermarked judicial paper and shall be submitted in duplicate. 11. Ins. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978)
[(1) The statement of the case referred to in sub-rule (1) shall contain a declaration that the question submitted for determination of the Commissioner does not arise from any order passed
A copy of an order made under sections 43, 45 46, 47 and 48 shall be supplied to the dealer and the Commissioner. The provisions of sub-rule (3) of rule 26 shall apply mutatis mutandis for the purposes of this rule.
The Commissioner shall not authorise any officer for the purpose of sub-section (1) of section 53 who is lower in rank than an Assistant Sales Tax Officer
(1)The conditions subject to which the Commissioner may accept any sum under sub- section (1) of sections 54 by way of composition of any offence under the Act or the rules shall be as follows, namely:
(a) the person alleged to have committed an offence shall apply in wriing giving his consent to compound the offence;
(b) the amount offered by such person shall be stated in his application;
(c) the composition money accepted by the Commissioner shall be adequate and shall not be illusory;
(d) the acceptance by the Commissioner of the offer to compound an offences shall broadly be based on the general principal of justice and of public policy
(2) Where under section 54 the Commissioner accepts from any pe
(1) Where it is proposed to make an order imposing a penalty against a dealer or a person a notice shall be served upon such dealer or person in Form
(a) ST-31, if the dealer is liable to a penalty under section 55;
(b) ST-32, if the dealer is liable to a penalty under section 56; and
(c) ST-33, if the person or the dealer is liable to a penalty under section 57, before making any such order
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(2) In an order under section 55, section 56 or section 57 imposing a penalty has been made, a demand notice in accordance with the provisions of section 25 shall be issued in Form ST-16.
(1) Without prejudice to the provision of sections 58 and 59, notice of summons or orders under the Act or these rules may be served by any of the following methods, namely:
(i) by delivering or tendering to the addressee or his agent, or to a person regularly employed by him in connection with the business in respect of which he is registered or to any adult 2[***] member of his family, a copy of the notice, summons or order;
(ii) by post; Provided that if upon an attempt having been made to serve any such notice or summons or order by any of the abovementioned method, the sales tax authority is satisfied that the addressee is evading service of notice, summons or order or that for any other reasons, the notice, summons or order cannot be served by any of the abovementioned methods, the said authority shall cause such notice or summons
(1) A Sales Tax Practitioner referred to in clause (c) of sub-section (1) of section 60 shall be eligible for having his name entered in the list, if he,
(a) possesses any of the qualifications specified in rule 50 or rule 51 of the Income Tax Rules, 1962, as amended from time to time, or
(b) was formerly an employee of the Sales Tax Department of Delhi Administration and he is, in the opinion of the Commissioner, a fit and proper person to appear or act in proceedings under the Act and these rules: Provided mat
(i) he had held during service in the department an office not lower in rank than that of an Assistant Sales Tax Officer for not less than seven years;
(ii) he shall not be qualified to appear on behalf of a dealer for one year in any proc
Where in these rules a period is prescribed for during a certain act, the Commissioner may, for reasons to be recorded in writing, extend mat period 11. Subs. by Notification No. F. 4(2)/78-Fin. (G) dated 1st February, 1978 (w.e.f. 1-2-1978) [as may be specified by him]
The following fees shall be payable in court-fee stamps, namely:
(1) The dealer concerned or bis agent, on making to the appropriate assessing authority a written application stamped with a court fee of the value of two rupees, may inspect the record of his case or any entries relating to himself in any register maintained under the rules. A separate application shall be made for the inspection of each record or register
(2) The court fee of two rupees paid on the application shall cover the first hour of inspection only. For each subsequent hour, or part of any hour, an additional court fee stamp of fifty paise must be supplied by way of payment beforehand for being affixed on the application. No fresh application shall be demanded for the continuation of an incomplete insection on the next working day
(3) If the document to be inspected relates to any previous year, a search fee in the form of court
(1) "Log Book/Trip Sheet" refrred to in sub-section (2) of section 64 shall be in Form ST-40
22. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 26th March, 1979 (w.e.f. 26-3-1979)
[(2) "Goods vehicle record" referred to in sub-section (2) of section 64 shall be the Way-Bill in Form ST-41 and the Transport Receipt in Form ST-41-A which shall be carried by the driver or the person in charge of the goods vehicle. The way-bills and trasnsport receipts in Forms ST-41 and ST-41A respectively shall be serially numbered in consecutive order. The last serial number shall go up to 1,100,000, whereafter a fresh series of transport receipts and way-bills shall start, intimation regarding which shall be given to the Commissioner or any other officer authorised by him before bringing the fresh series into use.]
(1) Where a dealer has within Delhi more than place of business (hereinafter referred to as "branches") he shall nominate one of such branches as the head officer for the purpose of these rules
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(2) The dealer shall intimate the nomination under sub-rule (1) to all the appropriate assessing authorities, within whose jurisdiction such branches are situated together with the particulars of premises thereof before the close of a year
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(3) In a case falling under this rule, if the dealer fails to nominate one of the branches to be the head office, the Commissioner may nominate one of such branches to be tile head office.
(4) All applications, returns or statements prescribed under the Act or these rules,
The summons to be issued by an authority under the Act shall be in Form ST-34
All forms prescribed in these rules shall be printed under the authority of the Commissioner and the obtainable from him or his authorised agent on payment of such charges, as may be specified by the Commissioner from time to time: Provided that any form covered by clause (g) of rule 2 of the Delhi Sales Tax Rules, 1951 and in force before the commencement of these rules and which may be specified by the Commissioner by order in writing may continue to be used for such period as specified in the said order: 11. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 1st February, 1978 (w.e.f. 1-2-1978)
[Provided further that the provisions of this rale shall not apply to such form or forms and as the Commissioner may specify in this behalf.]
Any power conferred by these rules upon authority may be exercised by any superior authority under the Act and these rules
All accounts, registeres and other documents relating to a dealers stock of goods, purchases, sales and delivery of goods and the counterfoils of declaration forms the end of the year, unless any proceedings in respect of that year are pending, in which case they shall be preserved till the final decision in those proceedings. Any loss thereof shall be reported to the police and the appropriate assessing authority 22. Ins. by Notification No. F. 4(13)/78-Fin. (G), dated 28th June, 1978 (w.e.f. 28-6-1978) [within a period of fifteen days from the date of occurance]
The amount of tax, which a dealer referred to in section 75 is liable to pay under that section shall be assessed, paid and recovered in the same manner as if such a dealer were a dealer registered under the Act and all the provisions of the Act and these rules shall, so far as may be apply accordingly for the purpose of assessment, payment and recovery of the tax, as the case may be
Whoever contravenes any provisions of these rules shall be punishable with fine which may extend to five hundred rupees, and in the case of a continuing contravention, with an additional fine which may extend to twenty-five rupees for every day during which such contravention continues after conviction for the first time for such contravention
The Delhi Sales Tax Rules, 1951 are hereby repealed.
FORM
FORMS DUPLICATE/ORIGINALFORM ST-1(See- rule 7)Form of declaration for purchases byregistered dealersIssued to holder of Serial No..................Registration Certificate Seal of die issuigNo..................... authorityTo......................................(Seller)............................................(Address)Certified that the goods purchased from you as per bill/cash memos stated below are covered by *my/our RegistrationCErtificate No......................dated...................which is valid with effectfrom........................and are for:*(i) Sale or release*(ii) Use as raw materials*(iii) Packaging of goodsin terms of section 4(2)(a)(v) of the DelhiSales Tax Act, 1975.* Strike out the words/expressionsnot applicable. COUNTER FOILFORMST-1(See- rule 7)Form of declaration for purchases byregistered dealersSeal of the issu
FORM ST (See-rule 8) .
FORM ST-2(See-rule 8)Account of Declaration Form (ST-1)/ST-35/ST-35/l)Maintained Under sub-rule (8) of rule 8. Registration Certificate No..Authorisation No...... Ward No..............Authority FromWhom received... Receipts Issues S.No. Date of Receipt Serial No. Date of issue Serial No. Name and Addressof Seller towhom issued RegistrationCertificate No.of Seller towhom issued From To 1 2 3 4 5 6 7 8 Description ofgoods in respect ofwhich issued Value of goods Sellers Cash memo No. and datein reference to, which issued Serial No.(s) of unused formssurrendered to sales tax authority Remarks No. Date From To 9 10 11 12 13 14 15 *Strike off whichever is not applicable**Fof Office use.P.S. (i) Separate sheet should be used for different type of decla
11. Subs. by Notification No. F. 4(2)/78-Fin. (G), dated 1st February, 1978 (w.e.f. 1-2-1978) [FORM ST [See-rule 8(3)]
[FORM ST-2A[See-rule 8(3)]Requisition Account of Declaration FormsWard No ......................................................................Registration Certificate No...................Assessment Year...........Type of Form ........................................................................Authorisation No......................... Sl. No. Name, address& R.C. No. ofSeller Item descriptionwith Class-fiction code Total amountfor which Formto be issued Total No.of Bills Cash Memo/BillNo: & Date (1) (2) (3) (4) (5) (6) Total amount for which Form Required...................... (in words)................(in figures).[Signature of the Dealer]
FORM ST [See-rule-8(4)]
[FORM ST-2B[See-rule-8(4)]Utilisation Account of Declaration Forms issued in Advance Registration Certificate No................Authorization No...............................Assessment Year............................. Ward No..................Authority from whom received..................Return period: Quarter/Month ending...............Type of Form.................. SI.No. Name, address &RC No. of Seller SI. No. ofForm Item description withclassification code Date of issue ofselling dealer (1) (2) (3) (4) (5) Value of goods Total No. of Bills Cash Memo/Bill No. * Date (6) (7) (8) Total amount for which Form issued (Rs.)......................(in words).....................(in figures)..........................................Signature of the Dealer]
FORM ST [See-rule-8(3)]
[FORM ST-2C][See-rule-8(3)]AppUcatioa for Issue of FormsTo,The Sales Tax Officer,Word No......................1. Please issue us the statutory declaration forms as per Requisition Accountsubmitted by us with the last return of Assessment Year.......(Copy Attached).(Or)Please issue statutory declaration forms, as per the details below, in advancewhich are required for.........................(Mention purpose). Type of Form Number 2. I/We hereby certify that we have utilized and issued to the selling dealer, thestatutory declaration forms last issued by the Department to me according tothe requisition utilization account in Form St 2A furnished by me at the timeof filing the returns.3. I/We certify that due return(s) have been filed for all quarters/monthstill............(mention period ending) and the tax due a per such
FORM ST- (See-rule 9)
COUNTER FOILFORM ST-3(See-rule 9)Form of declaration for sale of goods Taxableat point specified under section 5Serial No...............Seal of the Issuing AuthorityTo................................. (Purchaser)................................(Address)Declaration given against: ORIGINAL/DUPLICATEFORM ST-3(See-rule 9)Form of declaration for sale of goods Taxable at point specified under section 5Serial No......................Seal of the Issuing AuthorityCertified that:*I/We....................................holding Registration Certificate No..................... havesold goods described in the table given below to M/s.............................and that *I/We shall pay/have paid tax on the sale, of the goods covered by this declaration.Or*I/We................................................ purchaed the goods described in the tabl
FORM ST- (See-rule 11/5)
Annexure (To be filled and submitted in duplicate)
[Annexure]
(To be filled and submitted in duplicate)
Names, Photographs and spdmen signature of all persons having interest in the business
Name of Partner/
Proprietor or any
other Member having
interest in the
Business or Principal
Business or Principal
&n
Annexure
FORM ST (See rule 16)
FORM ST-7(See rule 16)Register of application for registration maintained under sub-rule (1) of rule 16 SI. No. Date of receipt of application Section under which applied Name &address of the applicant Date of final order Registration certificate number Date of validity Date of liability Section under which registered Initials of assessing authority Date upto which valid, if registered under section 16 Remarks 1 2 3 4 5 6 7 8 9 10 11 12
N=\"LEFT\" VALIGN=\"TOP\" WIDTH=\"865\" HEIGHT=\"3\">\
Additional space for information. (This space may be iused if the space provided on page
1 or page 2 is insufficient)
Item & Description
Signature & Seal of
Assessing Authority
Name of Business
Registration Certificate No.
Entered at serial No. In register in Form ST-10
Signature & Seal of Assessing Authority
Name:
Destination:
Date
FORM ST (See rule 16)
FORM ST-10(See rule 16)Register of registered dealers maintained under sub-rule (4) of rule 16 SI. No. Registration Certificate No.& date of issue Section under which issued Name & Address of the dealer If registered under section16 mention period for which operative Initials of assessing authority Date of cancellation Remarks 1 2 3 4 5 6 7 8
Receipt No...................Date of filling..............
---
Opening Stock
Sales
Purchases
Closing Stock
Gross Profit
Total
Total
11. Particulars of goods if any returned (to be annexed as a separate statement if space is insufficient.
Serial
No.
Date when
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