Declaration Forms Requirement: prescribed forms, loss safeguards and authorised signing to secure inter state sales compliance. The rule mandates use of prescribed forms (notably Forms C, F, E I/E II, H, I, J) for declarations and certificates relating to sales, transfers and inter-state transactions; separate declarations are required when deliveries cross financial years. Lost forms require an indemnity bond to the notified authority and duplicates may be issued with a specific red ink declaration and signature. Only authorised persons may sign; forms must be furnished within prescribed timeframes or by assessment, with permitted extensions and certain State specific sourcing and annexure rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration Forms Requirement: prescribed forms, loss safeguards and authorised signing to secure inter state sales compliance.
The rule mandates use of prescribed forms (notably Forms C, F, E I/E II, H, I, J) for declarations and certificates relating to sales, transfers and inter-state transactions; separate declarations are required when deliveries cross financial years. Lost forms require an indemnity bond to the notified authority and duplicates may be issued with a specific red ink declaration and signature. Only authorised persons may sign; forms must be furnished within prescribed timeframes or by assessment, with permitted extensions and certain State specific sourcing and annexure rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.