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TMI BlogDeclaration and certificates. Manner of issue, maintenance of account and other allied mattersX X X X Extracts X X X X X X X X Extracts X X X X ..... laration 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 financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.] (2). Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in the transit to the selling dealer, the purchasing dealer shall furnish in respect or every such form so lost an indemnity bond 4[in Form G] to the notified authority from whom the said form was obtained, for suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip;". (4) The certificate referred to in sub-section (2) of Section 6 shall be in Form E-I or Form E II as the case may be. 6[(5) The declaration referred to in sub-section (1) of Section 6A shall be in Form "F". 7[Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal, as the case may be, effected during a period of one calendar month: Provided further that if the space provided in Form "F" is not sufficient for making the entries, the particulars specified in form 'F' may be given in separate annexures attached to that form so long as it indicated in the form that the annexures form part thereof and every such annexure is also signed by the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-rule (1) of Rule 3 shall alone be competent to sign the declaration in Form 'C' or Form 'F' or the certificate in Form E-I or Form E-II. 11[Provided that where such person is a proprietor of any business or a partner of a firm or a Karta or manager of a Hindu Undivided Family, any other person authorised by him in writing may also sign such declaration or certificate.] 12[Provided further that in the case of a company, such declaration or certificate can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed by the Board of Directors of the company to authenticate any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 6 shall be in Form J and shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority.] -------------------------- Notes:- 1. Substituted vide Notification No. GSR No. 962(E) dated 30.12.1976. 2. Omitted vide Notification No. GSR 695(E), dated 2.11.1998 and before omission read as:- "PROVIDED FURTHER that no singles declaration of certificate shall cover more than one transaction of sale, except in cases where the total amount of sales made in a financial year, covered by one declaration or certificate, is equal to or less than Rupees one lakh or such other amount as the Central Government may, by a general order, notify in the Official Gazette". The monetary limit of form C has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 974 and 1980. 10. Substituted vide GSR. 588(E), dated 16.9.2005 w.e.f. 1.10.2005, Earlier read as:- "The declaration in Form 'C' or Form 'F' or the certificate in Form 'E-I' of Form 'E-II' shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority: PROVIDED that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate to be furnished within such further time as that authority may permit". 11. Substituted vide Notification No. F.28/53/73 dated 1.2.1974. 12. Substituted vide Notification No. F.28/53/73 dated 1.2.1974., earlier inserted on 13.12.1973. 13. Rule 9 renumbered as rule 9(a); the words "t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ais mutandis apply to the declaration of the dealer and certificate to be obtained from the said authority notified under section 76A of the Customs Act, 1962." 17. Inserted vide Notification No. GSR 762(E) dated 17.12.1977. 18. Substituted vide Notification No. GSR 374(E), dated 7.6.2005. Earlier read as:- "The dealer, selling goods in the course of inter-State trade or commerce to a registered dealer under sub-section (6) or under sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales Tax Act, 1956 read with section 76A of the Customs Act, 1962 (52 of 1962), shall furnish a declaration for the purposes of sub-section (8) of the said section 8 in "Form I" duly countersigned and certified by the Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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