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of <h1>Form D Certifies Government Purchases When Not a Registered Dealer Under Central Sales Tax Rules, 1957</h1> Form D under the Central Sales Tax (Registration & Turnover) Rules, 1957, is a certificate used for Government purchases when the Government is not a registered dealer. The form is issued by a designated ministry or department and includes the issuing office's name and address. It certifies that goods ordered through a specific purchase order and supplied under a specified challan are bought on behalf of the Government. The form requires the signature and designation of the authorized Government officer, along with the Government seal. The original is submitted to the prescribed authority, while duplicates are retained by the seller and the authorized officer.
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