THE

CENTRAL

SALES

TAX

TURNOVER)

(REGISTRATION

RULES,

AND

19571

In exerciseof the powers conferredby sub-section(1) of section13 of the Central
SalesTax Act, 1956 (74 of 1956), the Central Governmentherebymakesthefollowing
rules,namely:1. These rules may be called the Central Sales Tax (Registration and
Turnover) Rules, 1957.
2. In these rules, unless the context otherwise requires,(a) 'Act' means the Central Sales Tax Act, 195~ (74 of 1956);
2[(aa) 'authorised officer' means an officer authorised by the Central
Government under clause (b) of sub~section(4) of section 8;]
3[(aaa) 'company' means a company as defined in section 3 of the Companies
Act, 1956 (1 of 1956) and includes a foreign company within the
meaning of section 591 of that Act;]
(b) 'Form' means a form appended to these rules;
(c) 'notified authority' means the authority specified under sub-section
(1) of section 7;
2[(cc) 'prescribed authority' means the authority empowered by the Central
Government under 4[sub-section (2) of section 9J, or the authority
prescribed bya State Government under clause (e) of sub-section (4)
of section 13, as the case may be;]
(d) 'section' means a section of the Act;
(e) 'warehouse' means any enclosure, building or vessel in which a
dealer keeps a stock of goods for sale.
3. Certificate of registration.-(l)
An application for registration under
section 7 shall be made by a dealer to the notified authority in Form A and shall

be(a} signed by the proprietor of the business, or, in the case of a firm, by
one of its partners, or, in the caseof a Hindu undivided family, by the
karta or manager of the family, or, in the case of a company by a
direct~ , managing
agent or principal
officer
thereof,
or, in the case of
a Gov

rnment,

by an officer

duly

authorised

by

that

Government,

or,

in the ase of any other. association of individuals by the principal
officer anaging the business, and
(b) verified in the manner provided in the said form.
1. Vide S.R.O. 644,
Sec. 3, dated

28th

~ ted

28th

February,

February,

1957,

published

in

Gazette

19.!?7.

2. Ins. by S.R.O. 896 dated 23rd September, 1958 (w.e.f. 1-10-1958).3.
Ins. by G.S.R. 26( ), dated 1st February, 1974.
4. Subs. by G.S.R. 56 (E), dated 9th February, 1973 (w.e.f. 1-4-1973).
34

of

India,

Extra.,

Pt.

II,

Rule 7]

-The Central

Sales

Tax (Registration

and

Turnover)

Rules,

1957

35

(2) Where a dealer has more than one place of business within a State, he
shall make a single application in respect of all such places, name in such
application one of such places as the principal place of business for the purposes
of these rules and submit such application to the notified authority specified in
respect of the principal place of business so named:
Provided that any place so named shall not in any casebe different from the
place, if any, declared by him to be the principal place of business, by whatever
name called, under the general sales tax law of the State.
4. (1) An application for registration under sub-section (1) of section 7 shall
be made not later than thirty days from the date on which the dealer becomes
liable to pay tax under the Act.
(2) An application for registration under sub-section (2) of section 7 may be
made at any time after the commencement of the Act.
1[(3) A fee of 2[rupees twenty-five] shall be payable in respect of every
application for registration under sub-rule (1) or sub-rule (P) and such fee may
be paid in the form of court-fee stamps/local revenue stamps (for Union
Territory of Goa, Daman and Diu.)]
5. (1) When the notified authority is satisfied, after making such enquiry as
it thinks necessary, that the particulars contained in the application are correct
and complete l[and the fee referred to in sub-rule (3) of rule 4 has been paid], it
shall register the dealer and grant him a certificate of registration in Form 'B' and
also a copy of such certificate for every place of business within the State other
than the principal place of business mentioned therein.
1[(2)When the said authority is not satisfied that the particulars contained in
the application are correct and complete, or where the fee referred to in sub-rule
(3) of rule 4 has not been paid, he shall reject the application for reasons to be
recorded in writing:
Provided that before the application is rejected, the applicant shall be given
an opportunity of being heard in the matter and, as the case may be, or correcting
and completing the said particulars or complying with the requirements of sub-.rule
(3) of rule 4.]
6. The certificate of registration granted under sub-rule (1) of rule 5 shall be
kept at the principal place of business mentioned in such certificate and a copy
of such certificate granted under the said sub-rule shall be kept at every place of
business within the State other than the principal place of business, mentioned in
certificate.
7. (1) Where a dealer desires the certificates of registration granted to him
under these rules to be amended, he shall submit an application for this purpose
to the notified authority setting out the specific matters in respect of which he
desires such amendment and the reasons therefor, together with the certificate of
registration and the copies thereof, if any, granted to him; and such authority
may, if satisfied with the reasons given, make such amendments as it thinks
necessary, in the certificate of registration and the copies thereof, if any, granted
to him.
1. Ins. by S.R.O.896,dated 23rd September,1957(w.e.f. 1-10-1958).
2. Subs.by G.S.R.395,dated 14th April, 1987(w.e.f. 14-4:1987).

36

The Central

Sales

Tax (Registration

and Turnover) Rules,

1957

[Rule 7

(2) The provisions of rule 6 shall apply in relation to such amended certificate
and copies thereof, as, they apply in relation to the original certificate and copies
thereof.
1[8. (1) Where the certificate of registration granted to a dealer is lost,
destroyed, defaced or mutilated, he may on application made in this behalf to the
notified authority and payment of a fee of 2[rupees five] obtain a duplicate copy
of such certificate.
3[(2) The fee payable under sub-rule (1) shall be paid in the form of court-fee
stamps.]
3[9. Amendment or cancellation of certificate of registration.-'-(l) A notified
authority shall, before amending or cancelling, as the case may be, the certificate
of registration of a dealer under sub-section (4) of section 7 give him an
opportunity of being heard in the matter.
(2) If the certificate of registration is proposed to be amended, the dealer shall
forthwith produce to the notified authority the certificate of registration and the
copies thereof, if any, granted to him, for haying them amended.
(3) If the certificate of registration is cancelled, the dealer shall forthwith
surrender to the notified authority the certificate of registration and the copies
thereof, if any granted to him.]
10. If any dealer desires to apply under sub-section (5) of section 7 for the
cancellation of his registration, he shall submit within the time specified in that
sub-section to the notified authority an application in that behalf together with
the certificate of registration and copies thereof, if any, granted to him; and such
application shall be dealt with in accordance with the provisions of that subsection.
11. Determination of turnover.-(l) The period of turnover in relation to any
dealer liable to pay tax under this Act shall be the same as the period in respect
of which he is liable to submit returns under the general sales tax law of the
appropriate State:
Provided that in relation to a dealer who is not liable to submit returns under
the general sales tax law of the appropriate State, the period of turnover shall be
a quarter ending on the 30th June, 30th September, 31st December and 31st
March, as the case may be, in a financial year.
4[12. (1) The declaration and the certificate referred to in sub-section (4) of
section 8 shall be in Forms C and D respectively:
5[Provided that Form C in force before the commencement of the Central
Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the
commencement of the Central Sales Tax (Registration and Turnover)
(Amendment) Rules, 1976, may also be used upto the 6[31st December, 1979]
with suitable modifications:]]
1.
2.
3.
4.
5.
6.

Subs. by S.R.O. 3613;,d~ted 16th Novemb~, 1957.
Subs. by G.S.R. 395 (E), dated 14th April, 1987.
.!
Ins. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).
Subs. by S.R.O. 896, dated 23rd September, 1957 (w.e.f. 1-10-1958).
Subs. by G.S.R. 962 (E), dated 30th December, 1976.
Subs. by G.S.R. 603 (E), dated 30th December, 1977.

e.f.] G] to the notified it is in all the from and furnish dealers: or of declaration of declaration notified dealer.] 6[(5) The declaration referred to in of the declaration and (State) issued and to whose sub-section (2) of section . dated 30th December.f. 1-10-2005). 1968 (w. 2.R.S. fix.O. with dealer State such of his lost. than ink and the case one is lost.R. 2017. the goods goods. stood as under: Provided further that a single declaration may cover all transactions of sale which take place in one financial year between the same two dealers. 695 (E). dealer has which be. to received or while or the to 3[(3) Where Form year purchasing shall of sale. 1957 may year quarters it is in the so lost an indemnity the said form regard to the in the different be necessary while and declaration of a financial delivered a blank occurs selling a single where. dated 16th September. 597(E). form in Government. the form authority from dealer who shall be furnished by the on all been the the if a duly loss occurs authority may is furnish the the or three purchasing lost. 21-11-1998).e. by G.e. 1-10-1958)(also seeS. by S. or certificate. ~88(E). dated 20th November. 2017. 1958(w. dated 4th November. dated 4th November.O. 5.O. for second and third provisos (w. before substitution.O. Subs. Ins. over of goods loss form also years.The second and third provisos.R. . 1968 and omitted by G.S. 1998 (w. 1973 (w. 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 delivered in each financial year.e. by S.S.e. 1968).Rule 12] The Central 1[***] 2[Provided which take further place Provided of goods 3[(2) such to the that it shall Where to dealer. in the case of any transaction of sale.f. by G.R. Ins.S. 56 (E). the one such so lost. 6. furnished while the selling form that dealer bond or the may be.R. two of sale. respect that Tax (Registration in a quarter is spread financial in Sales the following authorised selling or. (1) 6 shall of section form/ registration 6A be in shall Form be in Form F.R. transit delivery different dealer in authority him as the case forms form by red by the year. 1-4-1973). Subs. dated 23rd September. dated 4th November. recorded cover demand the the more selling furnished may from where a declaration certificate the goods. 896. 2017.R.f.f.R. as the case may be. Such indemnity dealer custody State:] 4[Provided indemnity 3[in of declaration it is in his purchasing bond was obtained. Ins. Provided also that where. 1-12-1968). by G. circumstances by completed form of the same a financial of a financial custody dealer the a separate quarter 37 all transactions transaction in completed purchasing cover between of any to furnish in each or duly the case Turnover) Rules. Government. Ins. as the case a duplicate portions goods dealer of such declaration officer of s~ or the form or certificate:"1 hereby declare certificate who is registered No that this is the duplicate dealer signed ofon certificate number is "] 5[(4) The certificate referred to in sub-section E 1 or Form E II.] purchased purchased such whom may having bond shall be declaration be. 3. 1. of transit of every notified may by the Government signed may to the whether or in respect whether of declarations furnished the the same as or certificate of his is lost. 2005. dated 9th February. for such sum as the said authority of the case. 1975. by S. 4.

1973 may continue to be used up to 31st day of December.by G. the transferee in the State in which the goods covered by such form are delivered. 1-4-1973).519(E).26(E). 6. Ins. as the case may be. Subs.R.1974.] 3[(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 Ell]: 6[Provided that where such person is a proprietor of any Qusiness or a partner of a firm or a karta or manager of a Hindu Undivided Family.R.e.S.S.dated 16th September.38 The Central Sales Tax (Registrationand Turnover)Rules.S.56(E). by a dealer.f.dated 23rd September. 3. F.by G. by G.R.-Where.588(E). by S.] 5[(7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period 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. 1-10-2005).896. Form F referred to in sub-rule (5).dated 13th December.R. that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. by G. ~ the case may be.S.dated 9th February.1974. 4. 7. by reason of the purchasing dealer not being registered under section 7 in the State in which the goods covered by Form C referred to in sub-rule (1) are delivered.f. Subs. shall be the one obtained by the purchasing dealer or. as the case may be.2005(w. Ins.] 4[Explanation.26(E).1958(w.e.dated 1st February. effected during a period of one calendar month: Provided further that if the space provided in Form F is not sufficient fur making the entries. 1957 [Rule 12 l[Provided that a single declaration may cover transfer of goods. 1-10-1958).O.dated 1st February. any other person authorised by him in writing may also sign such declaration or certificate: ] l[Provided further that in the case of a company 7[such declaration or certificate] can also be signed by any other officer of the company authorised under the Memorandum or Articles of Association of the company or under any other special or general resolution of the company or under a resolution passed 1.R. Ins.e.dated 1st February. 5.1973. to any other place of his business or to his agent or principal. by G. Form C may be the one obtained by him in the State in which he is registered under the said section. the particulars specified in Form 'F' may be given in separate annexures attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is also signed by the person signing the declaration in Form F: Provided further that Form F in force /before the commencement of the Central Sales Tax (Registration and Turnover) (Second Amendment) Rules. he is not able to obtain the said form in that State. 2[1980] with suitable modifications. ] 3[(6) Form C referred to in sub-rule (1) or. Ins. 28/53/73 ST. 2.S.by Notification No.1974.R. .1973(w.f. Subs.

2. by G. 36 (E). dated 23rd April. 3. by G. dated 7th June. dated 14th April. dated 9th February.f. 1962 (52 of 1962).] 1[(12) If any person commits a breach of any of these rules. with necessary modifications. apply to the declaration in Form F or the certificate in Form E I or Form E II.R. selling goods in the course of inter-State trade or commerce to a registered dealer under sub-section (6) or under sub-section (8) of section 8 or under sub-section (1) of section 5 of the Central Sales Tax Act. Omitted by G. 16-1-2003)and omitted by G. dated 16th January. 469 (E). 7-6-2005). 469 (E). 7.S..e. apply to certificates in Form E I or Form Ell. 23-5-2003). Subs.Rule 12] The Central Sales Tax (Registrationand Turnover)Rules.] 6[***] 5[(b) The provisions of the rules framed by the respective State Governments under sub-sections (3). by G." (w.-(a) A dealer may in support of his claim that he is not liable to pay tax under this Act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of these goods out of the territory of India within the meaning of sub-section (3) of section 5. 2005 "Prescription of goodsfor certain purposes.e.e. Ins. furnish to the prescribed authority a certificate in Form H duly filled and signed by the exporter along with the evidence of export of such goods. 1979. Ins.R. 6. for sub-rule "(11) The dealer.S.] 1[(b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate.R. Renumbered by G. shall furnish a declaration for the purposes of sub-section (8) of the said section 8 in Form I duly countersigned 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.] 8[(11A) The certificate referred to in sub-section (4) of section 6 shall be in Form J and shall be furnished to the prescribed authority upto the time of assessmentby the first assessing authority.R.f. (4) and (5) of section 13 relating to authority from whom and the conditions subject to which any form of certificate in Form H may be obtained. 395 (E). 1957 39 by the Board of Directors of the company.S. to authenticate any document on behalf of such company. 4. he shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing offence. 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit in such Zone.R. 4[(b) The provisions of the second and third provisos to sub-rule (1) shall. 2003 (w. 5.R.e. 14-7-2005).R. with necessary modifications. 640.S. 1987. . 14-7-2005). 2005 (w. dated 23rd May. Proviso ins.f. 395 (E).S." (w. dated 14th July.S. by G. by G. Ins.e. shall be in Form I.R. 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 insofar as they apply to declaration in Form C prescribed under these rules shall mutatis mutandis apply to certificate in Form H. 1956 read with section 76A of the Customs Act.] 5[(10) (a) the declaration referred to in sub-section (4) of section 5 shall be in Form H and shall be furnished to the prescribed authority upto the time of assessmentby the first assessing authority. by G. 431 (E).S.f.] 7[(11) The declaration referred to in sub-section (8) of section 8 of the Act.S. 1973 (w. 8.e. 1987. dated 14th April. 56 (E). 2005. 2003 (w. 1-4-1973).] 1.f.] (9) 2[(a)] The provisions of 3[***] sub-rule (2) and sub-rule (3) shall.f.S. 374 (E). Subs. dated 14th July.R. with a daily fine which may extend to fifty rupees for every day during which the offence continues.

40 The Central Sales Tax (Registration and Turnover) Rules. etc. Complete list of the warehouses in the said State in which the goods relating to the business are warehoused and address of every such warehouse. 3. licence.g. 1957 [Form A FORMS FORM A (Seerule 3) APPLICATION FOR REGISTRATION UNDER SECTION 7(1)/7(2) OF THE CENTRAL SALES TAX ACT. of the dealer. 9. permission. List of the places of business in each of the other States together with the address of every such place (if separate application for registration has been made. Name(s) of the other place(s) in the said State in which business is carried on and address of every such place. """""""""""""""""""""""""'" son of . Act. director. 1956 in respect of any such place of business. manager. and give the following particulars for this purpose:1. 5. officer-in-charge of the Government business). (e. or separate registration obtained under the Central Sales Tax. Status or relationship of the person who makes this application. Name of the principal place of business in the said State and address thereof. particulars thereof should be given in detail). 7. Particulars relating to registration. 1956 ro I. The business is:wholly mainly partly partly partly 8. partner..""""""""""""""""""""""""""" on behalf of the dealer carrying on the business known as within the State of hereby apply for a certificate of registration under section 7(1) / 7(2) of the Central Sales Tax Act. 1956. 2. We are member of * . Name of the person deemed to be the Manager in relation to ihe business of the dealer in the said State. 6. issued under any law for the time being in force. 4. proprietor..

namely:18. Subs. our our every this on of 7 calendar We Indian make date up purchased which $ date)# date)# 15."'. 1-10-1958).R.f. Extent of Present Permanent Signature" interest in address address the business SI Name Father's/ Age No.ltion form or of in mining generate of or power. We language keepand ourscript.] extract goods following goods distribJ.1958(w. sale/resale. The is made. manufacture in insale mining the in of commerce the electricity (e) accounts day goods by (a) (b) year 8 application inter-State day day State 17. 1. the runs of in of classes and of generation .1[16. 1957 41 10.by S. etc.'.. Business in 13. tName(s) and address(es) of the proprietor of the business/partners of the business/all persons having any interest in the business together with their age. in full Husband's name 2 3 4 12.. of 6' in first the started course observe effected purposes 5 goods of for or form of power. 896.'. accounts in 11.Form A] The Central Sales Tax (Registration and Turnover) Rules.e.O. Signature and address of witness attesting signature in colS"" 9 . first was sale the 14." or trade year/year. father's name.. was We the on of (English respect accounts of end of month/quarter/half The following trade resale in use (d) (c) use use for the or use the We manufacture.dated 23rd September.. the following distribute or dealer any packing to the sales for from the (Indian English to date/ date at the classes of the goods course are of inter- foror of process or other process. The above knowledge statements and are true to the best of my belief.

. 1958 (w.. dated 23rd September.e.Signature of each of the persons concerned should be obtained and attested.f. t To be filled in if the applicant is not a company. 1. day of to the .R. Status in relation to the dealer Signature . FORM B [See rule 5(1)] CERTIFICATE OF REGISTRATION No. 1956. # In filling up these entries dealers who do not observe the English calendar should give the dates according to their own calendar and the corresponding date of the English calendar.42 The Central Sales Tax (Registration and Turnover) Rules. by S. Marwari or other calendar followed. The business is: wholly * mainly partly partly partly l[The class(es) of goods specified for the purposes of sub-sections (1) and (3) of section 8 of the said Act is/are as follows and the sales of these good~ in the course of inter-State trade to the dealer shall be taxable at the rate specified in that sub-section subject to the provisions of sub-section (4) of the said section:- (a) for re-sale (b) for use in manufacture or processing of goods for sale (c) for use in mining (d) for use in the generation form of power or distribution of electricity or any other (e) for use in the packing of goods for sale/resale. . $ Enter here English.Here enter the name of the Chamber of Commerce. i-lb~1958). Hijra.. 896. processes. 1957 [Form A Name of the Applicant in full. namely:- The dealer's year for the purpose of accounts runs from day of . The dealer manufactures. or extracts in mining the following classes of goods or generates or distributes the following form of power. of which the dealer is member.O. . (Central) This is to certify that whose principal place of business within the State of is situated at has been registered as a dealer under section 7(1)/ 7(2) of the Central Sales Tax Act. Trade Association or commercial body. Fasli. Subs. Bengali.

manufacturing. The dealer keeps warehouses at the following places within the State ofregistratio (1) (2) (3) ThIs certificate is valid from 1llntil cancelled Signed (Notified Date authority) (Seal) Enter here whether business is wholly agriculture. 1957 43 The dealer has no additional place of business/has additional place(s) of business as stated below: (a) in the State of registration (b) in other States.Form 8] The Central Sales Tax (Registration and Turnover) Rules. or any combination of two or more of them. horticulture. etc. retail distribution. . wholesale distribution. mining. contracting or catering..

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] (hereinafter called the Obligor) l[is]/ l[are] held and firmly bound untd/ the President of India Government) in the sum of IGovernor of (Rupees . Signed WHEREASthis sub-rule (2) of rule day 12of of the Central Sales Tax two (Registration thousand & Turnover) Rules. M.1976. the notified authority of his State. was issued to him and sent to (name of (notified the goods is such l[purchasing] mentioned below No.) well (in words) truly made and 1[1 bind called the and truly to myself legal representatives and assignsl l[we bind the persons for the time being having control and my ourselves over our affairs]. C I Form F I the l[which was blank (name and 'designation by (name and I duly of the designation . registered THAT 1[1. 56 The Central Sales Tax (Registration and Turnover) Rules. in l[Form the I l[selling] dealer.R."""""""". FORM FORM OF sl 0 . in Obligor Form E II Form E II]. NOW the conditions of the above written bond or obligation is such that the Obligor shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose shall be final and binding on the Obligor) as a result of the misuse of the Form. administrators. the notified authority from whom in the case of a selling dealer. .KNOW ALL MEN BY THESE 12 [Form G G INDEMNITY [See rule 1957 BOND (2) and 12 (9)] PRESENTS . in the case of purchasing the said form was obtained and be also a selling dealer each to furnish an dealer.demur the said sum of Rs."". (in words) and shall otherwise indemnify and keep the Government harmless and indemnified against and from all liabilities incurred by the Government as a result of the 1. our successors and assigns and assets and (hereinafter :. AND WHEREAS the Obligor herein AND WHEREAS the has lost the certificate completed]. pay to the Government on demand and without . 1957 requires that in the event a blank or a duly completed form of declaration is lost while it is in the custody of the purchasing dealer or in transit to the selling dealer.. (selling dealer) I l[received by him from purchasing dealer)] and sent to authority (hereinafter declaration dealer referred of the selling dealer's State) in respect of to as the 'Form'.S. 1956 under registration No in the State of . executors.962 (E). dealer under the Central Sales Tax Act.51. by G.. (Rupees """""". the purchasing dealer and as the case may indemnity bond to.. bearing and was issued to him by authority) 1which of the authority)] . Ins. be paid to the Government on demand and without demur for which payment to be well heirs.""". 1956 under registration No dated in the State of 1 l[We I M/s 1 a firm I a company registered under the laws of India and having its registered office at registered dealers under the Central Sales Tax Act. dated 30th December.

] SCHEDULE (Give details of properties mortgaged/charged) AND THESE PRESENTS ALSO WITNESSETH THAT the liability of the Obligor hereunder shall not be impaired or / discharged by reason of any . of India/Governor of presence of 2. 1. The obligor further undertakes to mortgage/charge the properties specified in the Schedule hereunder written by execution of proper deed of mortgage/charge for the payment of the said sum 1[whenever called upon to do so by the assessing authority. 1957 57 misuse of such Form. act or omission of the Government or for any time being granted or indulgence shown by the Government. if any chargeable on these presents. THEN the above written bond or obligation shall be void and of no effect but otherwise shall remain in full force. Signed by the above named Obligor In presence of : 1. Ins. month and year above written. on the day. Name and Designation .for~earance. effect and virtue. 2.dated 30th December. of the Officer . or by reason of any change in the l[constitution of.962 (E). by G. designation for and to on accept behalf of the the of Officer the bond for President duly authorised of India/Governor in pursuance and on behalf of the President of of of signature) Article 299(1) .R.[n Form G] The Central Sales Tax (Registration and Turnover) Rules. IN WITNESS WHEREOF the Obligor "has set his hand / "has-caused these] presents executed by its authorised representatives. The Government agrees to bear the stamp duty.Strike out which is not applicable.S.the Obligor in cases where the Obligor is not an individual. (Obligor's by name Acceptedand the Constitution..1976.

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