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        VAT - Delhi

        Rule 13 - Maintenance of particulars of inter-State sales

        Central Sales Tax (Delhi) Rules, 2005

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        Maintenance of particulars: registered dealers must keep prescribed Form for inter State sales; commissioner may grant class exemptions. Registered dealers effecting inter State sales must maintain a register in the prescribed Form containing full particulars of such sales; the Commissioner may, for reasons recorded in writing, exempt a class of registered dealers from maintaining particular entries in that Form if satisfied they are unnecessary.
                          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.

                                Maintenance of particulars: registered dealers must keep prescribed Form for inter State sales; commissioner may grant class exemptions.

                                Registered dealers effecting inter State sales must maintain a register in the prescribed Form containing full particulars of such sales; the Commissioner may, for reasons recorded in writing, exempt a class of registered dealers from maintaining particular entries in that Form if satisfied they are unnecessary.


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