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of <h1>Rule 6B of Central Sales Tax Rules: Procedures for Form '1' Declarations, Issuance, and Record Maintenance</h1> The Central Sales Tax (Delhi) Rules, 2005, specifically Rule 6B, outlines the procedures for obtaining, using, and maintaining records of declarations in Form '1'. These procedures are analogous to those for Form 'C' as described in Rule 5. The rule specifies the authority responsible for issuing Form '1', the conditions for its issuance, and the requirements for its custody and record maintenance. These provisions ensure the standardized handling and furnishing of declarations, effective from March 17, 2006, as per the notification.
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