R.1 .

These rules may be called the Central Sales-tax (Registration and Turnover) Rules, 1957.

R.2 .

       In these rules, unless the context otherwise requires,--
       (a) `Act means the Central Sales-tax Act, 1956 ;
       (aa) `authorized officer means an officer authorized by the Central Government under Cl. (6) of sub-section (4) of Sec. 8;
       (aaa) `company means a company as defined in Sec. 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company within the meaning of Sec. 591 of that Act;
       (b) `Form means a form appended to these rules;
       (c) `notified authority means the authority specified under sub-section (1) of Sec. 7 ;
       (cc) `prescribed authority means the authority empowered by the Central Government under sub-section (2) of Sec. 9, or the authority pres

R.3 Certificate of Registration

       (1) An application for registration under Sec. 7 shall be made by a dealer to the notified authority in Form A and shall be--
       (a) signed by the proprietor of the business, or, in the case of a firm, by one of its partners, or, in the case of Hindu undivided family, by the karta or manager of the family, or, in the case of a company by a director, managing agent or principal officer thereof, or, in the case of any other association of individuals, by the principal officer managing the business; and
       (b) verified in the manner provided in the said Form A.
       (2) Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of business for the purposes of these rul

R.4 .

       (1) An application for registration under sub-section (1) of Sec. 7 shall be made not later than thirty days from the date on which the dealer becomes liable to pay tax under the Act.
       (2) An application for registration under sub-section (2) of Sec. 7 may be made at any time after the commencement of the Act.
       (3) A fee of rupees twenty-five shall be payable in respect of every application for registration under sub-rule (1) or sub-rule (2); and such fee may be paid in the form of court-fee stamps affixed to such application.

R.5 .

       (1) When the notified authority is satisfied, after making such enquiry as it thinks necessary, that the particulars contained in the application are correct and complete and the fee referred to in sub-rule (3) of rule 4 has been paid, it shall register the dealer and grant him a certificate of registration in Form B and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein,
       (2) When the said authority is not satisfied that the particulars contained in the application are correct and complete, or where the fee referred to in sub-rule (3) of rule 4 has not been paid, he shall reject the application for reasons to be recorded in writing:
       Provided that before the application is rejected the applicant shall be given an opportunity of being heard in the matter

R.6 .

The certificate of registration granted under sub-rule (1) of rule 5 shall be kept at the principal place of business mentioned in such certificate and a copy of such certificate granted under the said sub-rule shall be kept at every place of business within the State other than the principal place of business, mentioned in such certificate.

R.7 .

       (1) Where a dealer desires the certificate of registration granted to him under these rules to be amended, he shall submit an application for this purpose to the notified authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor, together with the certificate of registration and the copies thereof, if any, granted to him; and such authority may, if satisfied with the reasons given, make such amendments, as it thinks necessary in the certificate of registration and the copies thereof, if any, granted to him.
       (2) The provisions of rule 6 shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate and copies thereof.

R.8 .

       (1) Where the certificate of registration granted to a dealer is lost, destroyed, defaced or mutilated, he may on application made in this behalf to the notified authority and on payment of a fee of a rupees five obtained a duplicate copy of such certificate.
       (2) The fee payable under sub-rule (7) shall be paid in the form of court-fee stamps.

R.9 Amendment or cancellation of certificate of registration.

       (1) A notified authority shall, before amending or cancelling, as the case may be, the certificate of registration of a dealer under sub-section (4) of Sec, 7, give him an opportunity of being heard in the matter.
       (2) If the certificate of registration is proposed to be amended, the dealer shall forthwith produce to, the notified authority the certificate of registration and the copies thereof, if any, granted to him, for having them amended.
       (3) If the certificate of registration is cancelled, the dealer shall forthwith surrender to the notified authority the certificate of registration and the copies thereof, if any, granted to him.

R.10 .

If any dealer desires to apply under sub-section (5) of Sec. 7 for cancellation of his registration, he shall submit within the time specified in that sub-section to the notified authority an application in that behalf together with the certificate of registration and copies thereof, if any, granted to him ; and such application shall be dealt with in accordance with the provisions of that sub-section.

R.11 Determination of Turnover

       (1) The period of turnover I n relation to any dealer liable to pay tax under this Act shall be the same as the period in respect of which he is liable to submit returns under the general sales-tax law of the appropriate State :
       Provided that in relation to a dealer who is not liable to submit returns under the general sales-tax law of the appropriate State, the period of turnover shall be a quarter ending on 30th June, 30th September, 31st December and 31st March, as the case may be, in a financial year.

R.12 .

       (1) The declaration and the certificate referred to in sub-section (4) of Sec. 8 shall be in Forms C and D, respectively :
       Provided that Form `C in force before the commencement of the Central Sales-tax Registration and Turnover (Amendment) Rules, 1974, or before the commencement of the Central Sales-tax Registration and Turnover (Amendment) Rules, 1976, may also be used up to the 31st December, 1980, with suitable modifications :
       ***
       14[Provided further that a single declaration may cover all transactions of sale, which take place in a quarter of a financial year between the same two dealers.
       Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different quarters in a financial year or of differe

R.13 Prescription of goods for certain purposes.

The goods referred to in Cl. (b) of sub-section (3) of Sec. 8 which a registered dealer may purchase shall be goods intended for use by his as raw material processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants, in the manufacture or processing of goods for sale or 16[in the telecommunications network or] in mining, or in the generation or distribution of electricity of any other form of power.

R.14 .

If any person commits a breach of any of these rules, he shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.

FORM.1 FORM

       (See rule 3)
       APPLICATION FOR REGISTRATION UNDER SEC. 7(1)/7(2)
       [Rule 3]
       I, .......................................... son of ................................ on behalf of the dealer, carrying the business known as ........................................within the State of ................................. hereby apply for a certificate of registration under Sec. 7(1)/ 7(2) of the Central Sales-tax Act, 1956, and give the following particulars for this purpose :
       1. Name of the person deemed to be the manager in relation to business of the dealer in the said State.
       2. Status or relationship of the person who makes this application (e.g., manager, partner, proprietor, director, officer-in-charge of the Gove