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of <h1>Rule 6A Details Handling of Form 'J' for Diplomatic Purchases Under Central Sales Tax Rules, 2005</h1> Rule 6A of the Central Sales Tax (Delhi) Rules, 2005 outlines the use, custody, and maintenance of certificates in Form 'J' for purchases by diplomatic missions, consulates, and international bodies. An authorized officer must complete and sign the certificate, retaining the counterfoil and providing the 'Original' and 'Duplicate' portions to the selling dealer. The counterfoil must be kept for five years or as specified by the Commissioner. Dealers claiming sales to these entities must submit the 'Original' certificate to the Commissioner within three months after the relevant quarter and present the 'Duplicate' if requested.
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