TaxTMI 
TaxTMI 
Declaration and certificates. Manner of issue, maintenance of account and other allied matters
X X X X Extracts X X X X
X X X X Extracts X X X X
.... modifications.] ^2[***] ^3[Provided further that a single declaration may cover all transactions of sale, which take place in a quarter of a financial year between the same two dealers. Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different financial years it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year.] (2). Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in the transit to the selling dealer, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the declaration form/ certificate No..........Signed on, and issued to............. who is registered dealer of..................... (State) and whose registration certificate number is...............". (4) The certificate referred to in sub-section (2) of Section 6 shall be in Form E-I or Form E II as the case may be. ^6[(5) The declaration referred to in sub-section (1) of Section 6A shall be in Form "F". ^7[Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal, as the case may be, effected during a period of one calendar month: Provide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eriod, to which the declaration or the certificate relates. Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, authority may allow such declaration or certificate to be furnished within such further time as that authority may permit.] (8) (a) The person referred to in clause (a) of sub-rule (1) of Rule 3 shall alone be competent to sign the declaration in Form 'C' or Form 'F' or the certificate in Form E-I or Form E-II. ^11[Provided that where such person is a proprietor of any business or a partner of a firm or a K....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e rules framed by the respective State Governments under sub-section (3), (4) and (5) of Section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form H may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which 'any such forms may be used and any such certificate may be furnished in so far as they apply to declaration in form C prescribed under these rules shall mutatis mutandis apply to certificate in form H.] ^18[(11) The declaration referred to in sub-section (8) of Section 8 of the Act, shall be in Form I.] ^19[(11A) the certificate referred to in sub- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....16.9.2005 w.e.f. 1.10.2005. These provisions read as under: "PROVIDED FURTHER that a single declaration may cover all transaction of sale which take place in one financial year between the same two dealers: PROVIDED ALSO that where, in the case of any transaction of sale the delivery of goods is spread over to different financial year it shall be necessary to furnish a separate declaration or certificate in respect of goods so delivered in each financial year." 4. Inserted vide GSR No. 597(E) dated 30.12.1975. 5. Inserted vide GSR No. 597(E) dated 30.12.1975. 6. Sub-rule (5) to (9) inserted vide GSR No. 56(E) dated 1.4.1973. 7. Inserted vide GSR No. 519(E) dated 13.12.1973. 8. Substi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the prescribed authority a certificate in Form 'H' duly filled and signed by the exporter along with the evidence of export of such goods." Which was inserted by notification GSR 762(E) dated 17.12.1977. 16. Omitted vide GSR. 431(E), No. 24/2003-STF-No.31/72/2002-ST dated 25.05.2003. Earlier inserted vide Notification No. GSR. 36(E) dated 16.1.2003 w.e.f. 16.1.2003 and read as: "PROVIDED that where the claim of the dealer relates to sub-section (8) of section 8, the dealer shall get form H duly counter-signed and certified by the authority specified by the Central Government authorising the establishment of the unit in the Special Economic Zone [notified under-section 76A of the Customs Act, 1962 (52 of 1962), that the sale of good ....