Utilization account of declaration forms requires detailed recording of issued Forms and supporting transport and invoice data for compliance. Form 2B prescribes a Utilization Account for declaration forms issued in advance under the Central Sales Tax (Delhi) Rules, 2005. It requires recording ward and registration details, authority from whom forms were received, return period, form type and numbers, seller/consigner identification, item description with classification code, date of issue, value of goods, bill references, transport documentation, total amount for forms issued, and the dealer's signature for periodic reporting and verification.