Central Sales Tax ((Delhi) (Amendment)] Rules. 2012 - No. F.3(3)/Fin (Rev-I)/2012-13/DS-III/452 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE : NEW DELHI-110002

No. F.3(3)/Fin (Rev-I)/2012-13/DS-III/452

Dated, the 15/06/2012

NOTIFICATION

In exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales tax Act, 1956 (Act No.  74 of  1956), and all other powers enabling it in this behalf, the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to 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. 2012.

(2) They shall come into force on the date of their publication in the official Gazette.

2. Amendment of rule 4. -   In the Central Sales Tax (Delhi) Rules, 2005, (hereinafter referred to as the principal Rules): in rule 4, after the Proviso and before the explanation, the following provisos shall be inserted, namely:-

"PROVIDED further that the Commissioner may require a dealer or class or classes of dealers or all dealers, registered under section 7 of the Act, as may be notified by him by special or general order, to file the reconciliation return electronically in the manner prescribed by him:

PROVIDED also that the dealers filing the reconciliation return electronically shall also file a hard copy of such return along with the declaration(s) or certificate(s) unless exempted by the Commissioner."

3. Amendment of rule 7. - In the principal Rules, in rule 7, in sub-rule (1), the proviso shall be omitted.

4. Insertion of rule 8A. - In the principal Rules, after rule 8, the following shall be inserted, namely:-

"8A Notwithstanding  anything contained to the contrary in these rules, the Commissioner may require a dealer or class or classes of dealers or all dealers, registered under section 7 of the Act. as may be notified by him by special or general order, to apply and obtain the declaration or certificate Forms prescribed under rule 12 of the Central Rules, electronically through the website of the Department of Trade and Taxes, Delhi, in the manner and subject to the conditions specified in the notification issued by him:

Provided that no fee shall be payable by the dealer/dealers for such Forms downloaded from the website.”

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi

(S. K. Karma)

Dy. Secretary –III(Finance)