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of <h1>Central Sales Tax Rules: Manage Declarations with Forms 'C', 'D'; Procedures for Lost Forms, Indemnity Bonds Explained.</h1> The Central Sales Tax (Registration and Turnover) Rules, 1957, detail the issuance and management of declarations and certificates under the Central Sales Tax Act. Form 'C' and 'D' are used for declarations and certificates, with provisions allowing older forms to be used until a specified date. A single declaration can cover multiple transactions within a financial quarter, but separate declarations are required if deliveries span different financial years. If a form is lost, an indemnity bond must be provided. The rules outline procedures for obtaining duplicate forms, signing authority, and timelines for submission to the prescribed authority. Forms 'E-I', 'E-II', 'F', 'H', 'I', and 'J' are specified for various transactions, with conditions for their use and submission.
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