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Central Sales Tax (Delhi) Rules, 2005

Section / Rule Number Content


1. Short title and commencement CST
2. Definitions CST
3. Periodic returns CST
4 Annual reconciliation statement CST
5. Authority from which Declaration Form `C' CST
6. Use, custody, maintenance, etc. of records of certificates in Form `D' CST
6A. Use, custody, maintenance, etc. of records of certificates in Form ‘J’
6B. Use, custody, maintenance, etc. of records of declaration in Form ‘I’
7. Use, custody, maintenance, etc. of records of certificates in Forms `E-I' and `E-II' CST
8. Authority from whom Declaration Form `F' CST
8A.
9. Burden of proof, etc. CST
10. Maintenance, production, inspection, etc. of accounts, entry into premises, etc CST
10A Amendment and cancellation of registration certificate
10B.Application for Refund.
10C Making of payment of tax, interest or penalty etc
11. Offences.CST
12. Declaration for goods sold locally CST
13. Maintenance of particulars of inter-State sales.CST
14. The manner in which the security may be furnished and matters incidental CST
15. Appeal under sub-section (3H) of section 7 CST
16. Repeal and savings.CST


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