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.

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