AMENDMENT IN CENTRAL SALES TAX RULE 2005

Notification No – 2013-14/499

Dated – 04/07/2013

1.   These rules are called Central Sales Tax Rule 2013.

2.   Amendment of rule 3 – in Central Sales Tax Rule 2005 in rule 3 –

(i)  For sub-rule (2), the following shall be substituted, namely:-

“(2) the commissioner or the person authorized by him shall issue to the dealer a receipt in form DVAT-56 as prescribed in DVAT Rules, 2005 acknowledging the receipt of the return accompanied by Part-‘C’ of the receipted treasury challan. ”

(ii)  Form 1 under Central Sales Tax Rule 2005 shall be substituted.

Regards

CA. Mona Singhal

Partner

Arpit Gupta & Associates

Chartered Accountants

701, Nirmal Tower,

26, Barakhamba Road,

Connaught Place, Delhi-110001

Mobile:- +91-9873082769 

Website: www.caaga.co.in