Section 13 - Power to make rules

Rule-making power under Central Sales Tax Act governs registration, declarations, interstate turnover, state rules, and rule-making procedure.

Section 13 empowers the Central Government to make rules covering registration procedures, sale price determination and deductions for works contracts, forms and furnishing of declarations and certificates, turnover determination, cancellation conditions, particulars of goods used in manufacture or power generation, fees, and governance of the Authority under section 19; such rules must be laid before Parliament. State Governments may make non inconsistent rules concerning publication of registered dealers, accounts and records for inter State sales, information and inspection requirements, custody and use of certificates and declarations, appeal procedure, managerial declarations, and notification of business changes. Rule breaches may be made punishable with fines and daily continuing fines.