Manual of Central Repository

1
1. Contents
S.N Points Page
1 From To
2. Objectives / functions of the Central Repository.
History of forms issuance under the CT !ct in the pre"#!T period
Chan$e after introduction of #!T and reor$ani%ation of the ales Ta&
'epartment.
( )
* Or$anisation tructure and Reportin$ authority. + +
( Relevant tatutory provisions re$ardin$ issuance of forms
Relevant amendments, Trade and -nternal Circulars.
. /
) Process and 0rocedure of issuance of forms 1 in brief 2
0rocedure for re$istration for online facility.
0rocedure for submittin$ online application for forms.
-ssues 3hile submittin$ online application.
Facilities available to dealer availin$ online facility.
0rocedure to be adopted by the staff of the ales Ta& 'epartment after
receipt of online applications.
Facilities available to the authorities and staff of the Central Repository
for online applications.
0rocedure for submittin$ manual application for forms by a dealer.
0rocedure to be adopted by the staff of the ales Ta& 'epartment after
receipt of manual applications.
0rocedure for rectification of forms already issued to the dealer.
0rocedure for the issue of duplicate copy of the forms issued and lost
by a dealer.
0rocedure for the cancellation of the forms issued and returned.
0rocedure for the cancellation of the forms not issued.
14 21
+ Roles and responsibilities of various authorities. 22 2)
. Tar$ets and 5ey performance indicators. 2+ 2+
6 Reportin$ formats of the branch 2. 2.
/ Control re$isters of the branch 26 26
14 -nspection procedure and fre7uency. 2/ 2/
11 Comment on record filing system
0reservation of applications, re$isters and stoc5 of forms
*4 *4
12 Responsibility and date of 8pdatin$ of this manual. *1 *1
1* -nteraction 3ith other branches of the department *2 *2
Various formats.
1 format of application form prescribed for re$istration for online facility *4 *(
2 Format of the 9online application facility re$istration: in3ard re$ister *) *)
* Format of the re$ister for dealers re$istered for online facility *) *)
( Format of the daily courier statement printed by inspector *) *)
2
) Format of the manual application form submitted by dealer *+ *6
+ Format of details of the -nvoice of the hi$hest value in the period *6 *6
. Format of 9tatement of Re7uirement: in ; <&cel format */ */
6 99tatement of Re7uirement:: Form Fillin$ -nstructions (4 (1
/ Format of 9;anual application: in3ard re$ister (2 (2
14 Format of the defect memo (2 (*
11 Format of receipt of stoc5 of forms re$ister (* (*
12 Format of issue of forms manually to a dealer (* (*
1* Format of issue of forms throu$h courier to a dealer (* (*
1( Format of monthly reconciliation of forms (( ((
1) Format of !nne&ure to the application for issue of duplicate forms (( ((
1+ Format of details of the forms already issued and lost () ()
1. Format of indemnity bond () (.
16 Format of the letter to be $iven to a dealer in case of lost form in
;aharashtra
(6 (6
1/ Format of Re$ister of issue of 'uplicate copy of the forms earlier issued (/ (/
24 format of notification of cancellation of lost forms (/ (/
21 Format of re$ister of cancellation of forms issued to dealer )4 )4
22 Format of re$ister of forms not issued cancelled suo"motu by officer )4 )4
2* Format of !pplication for rectification of the statutory form under the
CT !ct
)4 )1
2( Format of Re$ister of rectification of forms issued )2 )2
2) Format of computer monitor, printer and C08 allotted. )2 )2
2+ Format of Certificate for rectification of details on the forms issued )2 )2
2. Format of monthly report to be submitted to =C/!ddlCT/CT office )* )*


Chapter 2

2.1Obe!ti"es # fun!tions of Central Repository$
a2 -ssuance of statutory f orms 1 C/F/H/<- and <--2 under the CT !ct,
b2 -ssuance of dupl i cate copy of forms i ssued earl i er and l ost,
c2 Recti fi cati on of forms i ssued, and
d2 Cancel l ati on of forms.
3
2.2 %istory of forms issuan!e un&er the CS' (!t in the pre)V('
perio&$
>ef ore the i ntroducti on of #!T i n ;aharashtra, the statutory
forms C#*#%#+, an& +,,, under the CT !ct 3ere issue& by e"ery
assessing offi!er of the al es Ta& 'epartment. The deal er appl yi n$ for
i ssuance of forms coul d $et the adhoc 7uanti ty of forms i n advance of
the actual i nter"tate sal e"purchase transacti ons on the basi s of
peri odi c forms re7ui rement. !fter the recei pt of the forms from the
al es Ta& 'epartment, the deal er used to manual l y fi l l "i n re7ui red
detai l s on the forms so recei ved before sendi n$ the sai d f orms to hi s
i nter"tate counterpart deal er.
2.- Change after intro&u!tion of V(' an& reorgani.ation of the
Sales 'a/ 0epartment?
!fter the i ntroducti on of #!T, the al es Ta& 'epartment has
s3i tched to the f uncti onal type of the or$ani %ati onal structure. 8nder
the chan$ed scenari o, the process of i ssuance of statutory forms under
the CT !ct al so, has been modi f i ed.
2.1 Salient features of the mo&ifie& pro!ess are as un&er.
1) cope of the Re$i strati on >ranch i n the al es Ta& 'epartment
has been 3i dened to i ncl ude the functi on, cal l ed as 9Central
Reposi tory: for i ssuance of statutory forms under the CT !ct.
22 -n case of ;umbai ci ty, a speci al uni t has been carved out of the
re$i strati on branch to deal 3i th the speci fi c acti vi ti es rel ati n$ to
the i ssuance of forms under the CT !ct.
*2 !t pl aces other than ;umbai ci ty, i n most of the l ocati ons,
Re$i strati on of fi cer i n"char$e of the l ocati on handl es the
addi ti onal j ob of i ssuance of the forms under the CT !ct.
(2 The deal er can no3 appl y for forms onl y after he has entered i nto
an i nterstate trade transacti on. Thus, forms i n advance of the
actual transacti on cannot be obtai ned.
5) The deal er can appl y throu$h onl i ne 1 3eb"based2 or physi cal
1 manual 2 mode. -f he deci des to appl y throu$h manual mode,
9tatement of Re7ui rement: has to be submi tted i n soft copy i n
; <&cel format al on$ 3i th the hard copy.
4
6) Cri ti cal detai l s i n the forms such as peri od covered by the form,
total number of i nvoi ces and val ue of the transacti ons covered by
the form are fi l l ed i n by the al es Ta& 'epartment before
i ssuance of the re7ui si te f orms.
7) Central Reposi tory staff i s supposed to perform basi c f uncti ons
such as i ssuance of f resh forms, i ssui n$ dupl i cate copi es of the
l ost forms, recti fi cati on of forms and cancel l ati on of forms.
8) -n case of the l ocati ons 3here a 92arge 'a/payer 3nit 42'35 is
functi oni n$, the functi ons rel ati n$ to i ssuance of fresh f orms,
i ssuance of dupl i cate copi es of the l ost f orms, recti fi cati on of
forms and cancel l ati on of forms, i n respect of the deal ers covered
under the j uri sdi cti on of a @T8 branch, shal l be carri ed out by
respecti ve @T8 branch onl y.
5
Chapter -
-. Organisation stru!ture an& Reporting authority for Central
Repository$
" a2 (t Mumbai ? The Central Reposi tory secti on i s l ocated at ;a%$aon
bui l di n$ of the al es Ta& 'epartment. The statutory forms C/F/H/<-
and <-- under the CT !ct rel ati n$ to deal ers havi n$ the pri nci pal
pl ace of busi ness i n ;umbai ci ty and ;umbai suburban di stri cts of
5url a, !ndheri and >ori val i are i ssued from thi s l ocati on. Thi s
provi si on i s based on the re$i strati on authori ty of the deal er. Central
Reposi tory, i n ;umbai , has been al l otted staff deal i n$ 3i th the speci fi c
and onl y functi on of i ssuance of statutory forms C/F/H/<- and <--
under CT !ct. For handl i n$ of onl i ne appl i cati ons and manual
appl i cati ons, every al es Ta& Off i cer i s supported by a team of t3o
i nspectors and t3o cl er5s.
Reporti n$ hi erarchy of thi s secti on i s as under.
1) !ddi ti onal Commi ssi oner of al es Ta& 1 #!T"22 .
22 =oi nt Commi ssi oner of al es Ta& 1 Re$i strati on2 .
3) 'eputy Commi ssi oner of al es Ta& 1 Re$i strati on "(2 .
4) al es Ta& Offi cer.
)2 al es Ta& -nspector.
+2 Cl er5.
" b2 (t Moffusil $ !t pl aces other than ;umbai , i n most of the
l ocati ons, Central Reposi tory secti on has mer$ed i n the mai n
Re$i strati on secti on si nce the Re$i strati on offi cer i s al so functi oni n$
as a Central Reposi tory offi cer. Hence there i s no separate Central
Reposi tory secti on /off i cer at these l ocati ons. Ho3ever, dependi n$
upon the vol ume of 3or5 separate sal es ta& i nspector and cl er5 may be
al l otted for the 3or5 of Central Reposi tory. Conse7uentl y, reporti n$
hi erarchy for re$i strati on secti on and Central Reposi tory secti on at
most of these l ocati ons i s same. <ven at pl aces 3here the re$i steri n$
authori ty and Central Reposi tory f orms i ssui n$ off i cer i s not one, the
reporti n$ authori ty f or Central Reposi tory secti on and re$i strati on
secti on 3i l l remai n same.
6
Chapter 1
1.1 Rele"ant Statutory pro"isions regar&ing issuan!e of forms$
12 Rule 12415 of the Central Sales 'a/ 4registration an& 'urno"er 5
Rules6 1789 A ! si n$l e decl arati on 1 i n form C2 may cover all
transa!tions of sal e, 3hi ch ta5e pl ace i n a 7uarter of a f i nanci al year
bet3een the same t3o deal ers? provi ded al so that 3here, i n case of any
transacti on of sal e, the &eli"ery of $oods i s spread over to di fferent
7uarters i n a finan!ial year or of di ff erent f i nanci al years, i t shal l be
necessary to furni sh a separate &e!laration or !ertifi!ate in respect
of $oods del i vered i n each :uarter of a finan!ial year. 1 Bote? @e$al l y,
a deal er may appl y for a f orm for a si n$l e i nvoi ceC ho3ever, i t i s not
admi ni strati vel y possi bl e for the al es Ta& 'epartment to i ssue
i nvoi ce"3i se forms. i mi l arl y, i t i s not physi cal l y possi bl e f or a deal er
to appl y for i nvoi ce"3i se forms. !ccordi n$l y, the of fi cers shoul d al l o3
forms onl y for a peri od and not for an i nvoi ce2 .
22 Rule 124754b5 of Central al es Ta& 1 re$i strati on and Turnover 2
Rul es, 1/)." The provi si ons of the second and thi rd provi so to sub"
rul e 1 12 of rul e 121 12 shal l , 3i th necessary modi fi cati ons, appl y to
certi fi cates i n Form D<"-D or Form D<"--D.
*2 Rule 1241;54 b5 of Central al es Ta& 1 re$i strati on and Turnover 2
Rul es, 1/)." The provi si ons rel ati n$ to Form C i n the rul e 12 shal l
mutati s mutandi s appl y to form H.
(5 Rule 12485 of the Central al es Ta& 1 re$i strati on and Turnover2
Rul es, 1/). " The decl arati on i n Form F may cover transfer of $oods,
by a deal er, to any other pl ace of hi s busi ness or to hi s a$ent or
pri nci pal as the case may be, effected duri n$ a peri od of one cal endar
month.
)2 Rule 1 of the CS' 4<ombay5 Rules $
) Sub rule 415 4a5 " the Commi ssi oner shal l consti tute a E Central
Reposi toryE for i ssuance of decl arati ons and certi fi cates prescri bed
7
under the Central al es Ta& !ct, 1/)+ i n each of fi ce 3here the
authori ty for $ranti n$ the certi fi cate of re$i strati on i s si tuated.
) Sub rule 415 4b5) The authori ty i n char$e of the E Central Reposi toryE
shal l carry out such functi ons as may be di rected by the Commi ssi oner
from ti me to ti me.
) Sub rule 425 The forms of decl arati ons or as the case may be,
certi fi cates prescri bed under," 1 i 2 sub"secti on 1 22 of secti on +C 1 i i 2 sub"
secti on 1 12 of secti on +!C 1 i i i 2 sub"secti on 1 (2 of secti on 6C 1 i v2 sub"rul e
1 142 1 a2 of rul e 12 of the Central al es Ta& 1 Re$i strati on and Turnover2
Rul es, 1/).,hal l be obtai ned from the sai d authori ty
) Sub rule 4-5 4a5 " Fhere the deal er has onl y one pl ace of busi ness
3i thi n the tate, he or the person authori sed by hi m shal l obtai n the
forms from Central Reposi tory si tuated i n the offi ce of the re$i steri n$
authori ty 3hi ch has j uri sdi cti on over such pl ace of busi ness.
) Sub rule 4-5 4b5) -f the deal er i s fi l i n$ separate returns i n respect of
any 9pl ace: or 9consti tuents: 1 Note$ ha"ing same CS' ',N an& Name
of business 2 of busi ness, other than the pri nci pal pl ace of busi ness,
he shal l obtai n such forms separatel y from the Central Reposi tory
si tuated i n the off i ce of the re$i steri n$ authori ty havi n$ j uri sdi cti on
over each such pl ace or consti tuents of busi ness.
) Sub rule4=5 " ! fee of rupee * i n court fee stamp shal l be char$ed f or
each such decl arati on i n Form E CE , Form E FE and certi fi cate i n Form E HE
and a fee of rupee 1 shal l be char$ed for each such certi fi cate i n Form
<"- or, as the case may be <"--.
) Sub rule4182 " -f, f or reasons to be recorded i n 3ri ti n$ the authori ty
i n char$e of the Central Reposi tory i s not sati sfi ed that 1 i 2 any
appl i cant for decl arati on forms prescri bed under sub"secti on 1 (2 of
secti on 6 has made bonafi de use of such forms previ ousl y i ssued to
hi m or that he bonafi del y re7ui res such forms appl i ed f or, he may
rej ect the appl i cati on of the appl i cant for such formsC 1 i i 2 any appl i cant
bonafi del y re7ui res such forms i n such numbers as he has appl i ed for,
he may i ssue such f orms to the appl i cant i n such l esser number as i n
8
the opi ni on of that authori ty 3oul d meet the reasonabl e re7ui rements
of the appl i cant.
) Sub rule 41>5) >efore i ssui n$ the decl arati ons or certi fi cates i n Form
C, <-, <--, F or H, the authori ty i n char$e of the Central Reposi tory,
shal l obtai n from the deal er the detai l s re$ardi n$ the peri od to 3hi ch
the transacti on rel ates, name and re$i strati on certi f i cate number of
the deal er 3ho i s to i ssue the form, name and re$i strati on certi fi cate
number of the deal er 3ho i s to recei ve the form, the total number of
i nvoi ces i n respect of 3hi ch the form i s to be i ssued, the val ue
represented by such i nvoi ces and such other i nformati on as may be
re7ui red by the Commi ssi oner from ti me to ti me and shal l fi l l i n the
necessary detai l s i n the form. !fter obtai ni n$ the forms so f i l l ed i n, the
deal er to 3hom the form i s i ssued shal l fi l l i n the other detai l s i n the
form, 3here appl i cabl e, and shal l affi & hi s usual si $nature i n the space
provi ded i n the f orm for thi s purpose. 'he forms ?ill be issue& only
in respe!t of transa!tions for ?hi!h an in"oi!e has been re!ei"e&6
or6 as the !ase may be6 has been issue&.
1.2 Rele"ant amen&ments6 'ra&e an& ,nternal Cir!ulars$
a2 !mendment to CT 1 >ombay2 Rul es, 1/). vi de noti fi cati on of the
fi nance department Bo. CT.1*4+/CR"14/T!G!T-OB"1 dated 2(
t h
February 244+ 1 re$ardi n$ chan$ed procedure of i ssuance of forms2 .
b2 Trade ci rcul ar Bo.(T of 244+ dated /
t h
=anuary 244+ 1 re$ardi n$
chan$ed procedure of i ssuance of forms2 .
c2 Trade Ci rcul ar Bo. 14T of 244+ dated 2/
t h
march 244+.
d2 Trade Ci rcul ar Bo. 1.T of 244+ dated 26
t h
=une 244+1 re$ardi n$
procedure for submi tti n$ onl i ne appl i cati on2 .
e2 Trade Ci rcul ar Bo.((T of 244. dated 1(
t h
=une 244. 1 re$ardi n$
procedure for submi tti n$ 9tatement of Re7ui rement: i n <&cel format2 .
e2 -nternal Ci rcul ar Bo. 1! of 244+ dated /
t h
=anuary 244+ 1 re$ardi n$
chan$ed procedure of i ssuance of forms2 .
f2 -nternal Ci rcul ar Bo. *+! of 244+ dated 2/
t h
Bovember 244+.1
re$ardi n$ scanni n$ of 9tatement of Re7ui rement: by ;/.<C-@2 .
$2 -nternal Ci rcul ar Bo. 2*! of 244. dated 1(
t h
=une 244.1 re$ardi n$
procedure for submi tti n$ 9tatement of Re7ui rement: i n <&cel format2 .
9
Chapter 8
8.1 Pro!ess @ Pro!e&ure of issuan!e of forms 4in brief5 $
0resentl y, a deal er has t3o opti ons for submi tti n$ appl i cati on for
see5i n$ statutory forms under the CT !ct.
a2 Onl i ne submi ssi on of appl i cati on throu$h i nternet, or
b) ;anual submi ssi on of appl i cati on at the respecti ve l ocati on
of Central Reposi tory accordi n$ to the j uri sdi cti on over the
pri nci pal pl ace of busi ness of the deal er.
-f the appl i cati on i s submi tted onl i ne then, the f orms 3i l l be sent to
the pl ace of busi ness of the deal er by the al es Ta& Off i cer throu$h a
couri er and i f the appl i cati on i s manual l y submi tted then, the deal er
or authori sed representati ve 3i l l have to approach the offi cer
physi cal l y and col l ect the forms.
8.25 Pro!e&ure for registration for online fa!ility ?
-n case of an online appli!ation, the deal er i s re7ui red to
fi rst $et hi msel f re$i stered for an onl i ne faci l i ty 3i th the respecti ve
forms i ssui n$ offi cer of the Central Reposi tory. For the purpose of one)
time registration , deal er i s re7ui red to fi l l and submi t manual
appl i cati on i n the prescri bed format 1 see f ormat Bo.1 2 . The deal er can
hi msel f prepare the appl i cati on or he can do3nl oad the format from
the 3ebsi te address 333.vat.maharashtra.$ov.i n of the al es Ta&
'epartment. There i s onl y one pre"condi ti on for re$i strati on f or onl i ne
faci l i ty that the appl yi n$ deal er must have on at l east one previ ous
occasi on ta5en the f orms throu$h manual appl i cati on. -n case of
;umbai ci ty, si nce there i s more than one i ssui n$ offi cer, the deal er or
hi s authori %ed representati ve i s re7ui red to approach appl i cati on
i n3ard cl er5 f or mar5i n$ the appl i cati on for re$i strati on to an off i cer.
The in?ar& !lerA shal l mar5 the appl i cati ons recei ved to al l the
offi cers one by one so that al l the of fi cers 3i l l $et e7ual proporti on of
the appl i cati ons. For thi s purpose the cl er5 shal l mai ntai n a separate
re$i ster 1 see f ormat Bo.2 2 .
The offi cer shal l assi $n the re$i strati on appl i cati on for
veri fi cati on to an i nspector on the basi s of 3or5l oad. The i nspector
10
shal l veri fy the contents such as name of the deal er and hi s CT T-B
and condi ti ons, such as ori $i nal payment chal an, chal an for l ast due
return fi l ed and the ori $i nal copy of any of the statutory form l ast
i ssued manual l y, for $rant of re$i strati on for onl i ne f aci l i ty. -f the
appl i cati on i s found i n order the i nspector shal l put hi s remar5s on
the sai d appl i cati on and for3ard the same to hi s offi cer. -f for any
reason the re7ui si te documents are not sel f attested by the deal er
then, the offi cer shal l hi msel f attest the photocopy of the sai d
documents after veri fyi n$ the ori $i nal copi es. The of fi cer shal l hi msel f
enter the al l the detai l s of re$i strati on and payment chal an on 3eb"
based appl i cati on screen on the 3ebsi te address
333.vat. maharashtra.$ov.i n of the al es Ta& 'epartment and then
re$i ster the deal er for onl i ne faci l i ty. For thi s purpose, a speci al
hyperl i n5 named as 9!dmi ni strati on: i s provi ded under the secti on 9Fe
at sal es ta&: on the 3ebsi te. !fter the re$i strati on, the off i cer shoul d
put hi s stamp and si $nature on the ori $i nal copy of the payment
chal an to i ndi cate that the credi t for thi s chal an shal l be uti l i %ed onl y
for the purpose of see5i n$ statutory forms under the CT !ct and not
for the purpose of adj usti n$ any dues of the deal er. econdl y, the
offi cer shal l mai ntai n the re$i ster 1 see f ormat Bo.* 2 of the deal ers
re$i stered f or onl i ne faci l i ty and payment of deposi t made for that
purpose.
8.-5 Pro!e&ure for submitting online appli!ation for forms$
!fter re$i strati on by the offi cer, the deal er 3i l l recei ve user
-' and pass3ord $enerated by the computer system, on hi s emai l
addresses $i ven i n the re$i strati on appl i cati on. The deal er can use thi s
i nformati on for the purposes at the l o$i n for the fi rst ti me on the
3ebsi te address 333.vat. maharashtra.$ov.i n of the al es Ta&
'epartment. For thi s purpose a speci al hyperl i n5 named as 9onl i ne
appl i cati on for CT f orms: i s provi ded at secti on 9!t your servi ce: on
the 3ebsi te. Once the deal er has made successful l o$i n, he can submi t
the data for the forms re7ui red by hi m. There i s no need to attach any
other document 3i th the onl i ne appl i cati on. !fter submi ssi on he 3i l l
recei ve ac5no3l ed$ment for the appl i cati on submi tted to a parti cul ar
offi cer i n the Central Reposi tory.
11
8.15 ,ssues ?hile submitting online appli!ation ?
" -t shoul d be borne i n mi nd by the deal er that 3hi l e appl yi n$ for
forms for a parti cul ar peri od to be submi tted to a parti cul ar i nter"
tate deal er, he shoul d i ncl ude al l the transacti ons of al l the branches
of hi s busi ness i n ;aharashtra tate or i f the deal er i s doi n$ busi ness
under vari ous names, then he shoul d ma5e appl i cati on i n the name of
onl y that busi ness for 3hi ch the CT T-B i s i ssued but i ncl ude the
detai l s of the transacti ons of al l the busi nesses under that CT T-B.
Thi s 3i l l al so appl y to transacti ons of a re$i stered deal er havi n$ a uni t
under pac5a$e scheme of i ncenti ves.
" The deal er shoul d i ncl ude the transacti on detai l s rel ati n$ to a
parti cul ar peri od on the basi s of i nvoi ces 1 pro"forma i nvoi ces not
al l o3ed2 and not on the basi s of date of transport chal an, date of
del i very of $oods or the date of payment for the $oods.
" eparate appl i cati on shoul d be f i l ed for peri ods pri or to hi s hol di n$
CT T-B and peri ods si nce hol di n$ hi s CT T-B.
" Bo forms shal l be i ssued for a i ndi vi dual i nvoi ce i n a 7uarter or a
month i n respect of any type of form i ncl udi n$ form H, form <- and
Form <--.
8.85 *a!ilities a"ailable to &ealer a"ailing online fa!ility ?
The deal er avai l i n$ the faci l i ty of onl i ne appl i cati on can?
a2 Chec5 onl i ne hi s forms appl i cati on status
b2 Chec5 onl i ne @ed$er 1 payment2 hi story
c2 Chan$e pass3ord and
d2 ubmi t 7uery to the offi cer.

8.=5 Pro!e&ure to be a&opte& by the staff of the Sales 'a/
0epartment after re!eipt of an online appli!ation$
a2 Offi!er ?
" <very i ssui n$ offi cer i s re7ui red to chec5, dai l y, the 3ebsi te address
of the al es Ta& 'epartment to 5no3 the pendi n$ onl i ne appl i cati ons
for CT forms.
" -f any onl i ne appl i cati on i s seen as pendi n$, acti on shal l be i ni ti ated
by hi m to di spose off that appl i cati on onl i ne.
12
" The off i cer may accept or rej ect the appl i cati on on the basi s of
detai l s furni shed by the deal er.
" Heneral l y, the forms can be rej ected on the basi s of bal ance of
deposi t not suffi ci ent, address of the deal er i s not under the
j uri sdi cti on of the of fi cer or i f the deal er had al ready recei ved the
forms on earl i er occasi on for the detai l s furni shed no3.
" -f the forms are accepted by the of fi cer, he shal l f or3ard the accepted
appl i cati on onl i ne to a parti cul ar i nspector.
b2 ,nspe!tor ?
" The i nspector i n turn shal l 9save 9the appl i cati on for3arded to hi m
and 9pri nt: the detai l s on the parti cul ar forms as5ed for usi n$ the
computer pri nter and the forms pri nti n$ soft3are.
" The i nspector i s re7ui red to si $n on al l the three porti ons of al l the
forms bei n$ i ssued to the deal er.
" !fter pri nti n$ of the forms the i nspector i s re7ui red to i mmedi atel y
fi l l the detai l s of the seri es and seri al number of the forms so i ssued
on the 3eb"based appl i cati on. " The i nspector shal l , al so, pri nt the
9tatement of Re7ui rement: usi n$ the pri nti n$ soft3are and hand over
the forms to a cl er5 for $etti n$ fi l l ed"i n, manual l y, the detai l s of the
seri es and seri al numbers of the forms so i ssued as a measure of
bac5up operati on.
" The i nspector shal l fi nal l y pri nt the couri er statement 1 see f ormat
Bo.( 2 and address l abel of the deal er.
c2 ClerA$
" The cl er5 shal l paste the address l abel on the envel ope and encl ose
al l the forms pri nted after veri fyi n$ the number of forms 3i th the
couri er statement $enerated by the i nspector.
" -t shal l be the duty of the cl er5 to mai ntai n the detai l s of the forms
i ssued throu$h onl i ne f aci l i ty i n the f orms i ssue re$i ster.
" The cl er5 i s al so re7ui red to mai ntai n the couri er statements pri nted
dai l y, so that the same can be compared 3i th the del i very statements
of forms submi tted by the couri er a$ency. Thi s i s al so re7ui red for the
purpose of veri fyi n$ monthl y, detai l s of the forms di spatched and the
del i very reports of the forms submi tted by the couri er a$ency.
13
8.95 *a!ilities a"ailable to the authorities an& staff of the Central
Repository for online appli!ations ?
Fol l o3i n$ faci l i ti es are avai l abl e to authori ti es and staff of Central
Reposi tory.
i 2 'o the issuing offi!er?
" end test e"mai l to the deal er before re$i steri n$ hi m for onl i ne
faci l i ty to chec5 3hether the emai l address i s 3or5i n$.
" re$i ster deal er onl i ne
" 'eposi t money onl i ne 1 at the ti me of re$i strati on and thereafter2
" !pprove/ rej ect onl i ne appl i cati on of the deal er.
" Chec5 transacti on l o$.
" Henerate, vi e3 and save vari ous stati sti cal reports of hi s offi ce.
" Chan$e pass3ord.
" Chec5 appl i cati on status
" <di t detai l s of the deal er $i ven at the ti me of re$i strati on.
" Recti fy forms i ssued to the deal er.
" Cancel forms i ssued to deal er.
i i 2 'o the ,nspe!tor?
" Forms save and pri nt
" Fi l l seri es and seri al number
" Henerate couri er statement
" Fi l l envel ope del i very detai l s
" Chan$e pass3ord.
i i i 2 'o the super"isory offi!er 1 !.C./'.C. /=.C./!ddl .CT/CT2 ?
" Henerate vari ous stati sti cal reports 1 such as re$i stered deal ers,
deposi ts made, pendi n$ appl i cati ons, monthl y and cumul ati ve '.O.2 of
any or al l the Central Reposi tory l ocati on i n the tate i n respect of
deal ers re$i stered for onl i ne faci l i ty.
" #i e3 current status of any onl i ne appl i cati on made.
" earch the detai l s of form i ssued on the basi s of type of form and
seri es and seri al number.
" Revert appl i cati on re7uest i n case of 3ron$ al l otment to offi cer or
i nspector.
" #i e3 forms i ssued hi story i n respect of any deal er.
14
8.>5 Pro!e&ure for submitting manual appli!ation for forms by a
&ealer$
8nder manual opti on, the deal er has to submi t the
prescri bed manual appl i cati on form 1 see f ormat Bo.) 2 , statement of
i nvoi ce of hi $hest val ue1 see format Bo.+ 2 and 9tatement of
Re7ui rement:: 1 see format no.. / see format Bo.6 2 i n soft copy
1 preferabl y i n a compact di s5 or pen dri ve2 as 3el l as hard copy on a
paper sheet i n prescri bed format usi n$ 9;i crosoft Of fi ce A<&cel :
computer soft3are. The deal er can $et the soft copy prepared at hi s
pl ace of busi ness or throu$h an approved data entry a$ency fi rm
appoi nted by the al es Ta& 'epartment. The appl i cati on form i s
re7ui red to be submi tted to an appl i cati on i n3ard cl er5.
8.75 Pro!e&ure to be a&opte& by the staff of the Sales 'a/
0epartment after re!eipt of manual appli!ations$
a2 ,n?ar& !lerA ?
" -n ;umbai , after recei vi n$ the appl i cati ons, al on$"3i th soft copy of
the 9tatement of re7ui rement: at the i n3ard counter, the cl er5 shal l
ma5e entry of the appl i cati ons i n the re$i ster 1 see format no./ 2 and
mar5 the appl i cati ons seri al l y one by one amon$ the offi cers.
" The i n3ard cl er5 shal l menti on the seri al number of the i n3ard
re$i ster and name of the offi cer on the appl i cati on form.
" The cl er5 shal l accept the appl i cati ons normal l y bet3een 14 am and
* pm from ;onday to Fri day.
" -t shal l be the duty of the i n3ard cl er5 to ta5e out the off i cer 3i se
summary of the dai l y appl i cati on forms recei ved and submi t the same
3i th the re$i ster f or the perusal of the supervi sory offi cer of Central
Reposi tory. The deal er shal l carry the appl i cati on form f rom i n3ard
cl er5 to assi $ned off i cer. The offi cer shal l , i n turn, si mpl y mar5 the
appl i cati on to an i nspector on the basi s of the 3or5l oad.
b2 ,nspe!tor ? The i nspector shal l veri fy the appl i cati on as under?
12 Fhether proper amount of court fee stamp i s attached fi rml y on
the appl i cati onI
15
2) Fhether hard copy of the J 9tatement of Re7ui rement:K attached
and properl y fi l l edI
*2 Fhether sel f attested photocopy 1 or photocopy attested by offi cer2
of the si n$l e i nvoi ce 1 pro"f orma i nvoi ce not al l o3ed2 of hi $hest
val ue rel ati n$ to the re7ui rements 1 i n the appl i cati on2 attachedI
4) Fhether sel f attested photocopy 1 or photocopy attested by offi cer2
of the @/R, R/R, >/@ rel ati n$ to the sai d i nvoi ce attached i f the
deal er i s appl yi n$ for the fi rst ti meI 1 ori $i nal to be sho3n for
veri fi cati on2
5) Fhether sel f attested photocopy 1 or photocopy attested by offi cer2
of the chal an of the #!T / CT l ast returns due attachedI
+2 Fhether counterfoi l s of any of the l ast i ssued rel evant
'ecl arati ons / Certi fi cates 0roducedI
.2 Fhether the detai l s i n the anne&ure and the appl i cati on
correl ateI
Note ? The purpose of veri fi cati on of above menti oned 7uesti ons i s to
chec5 the bonafi des of the appl i cant vi s"L"vi s the name and T-B of the
deal er menti oned i n the appl i cati on form. -n earl i er system of i ssuance
of forms the assessi n$ off i cer 5ne3 deal er or hi s representati ve.
Ho3ever, i n the modi fi ed system, deal er" off i cer ne&us i s del i n5ed.
Hence, i t i s necessary to veri f y above menti oned detai l s before i ssui n$
forms.
-f the appl i cati on i s i n order, the appl i cati on 3i l l be
for3arded to of fi cer for hi s orders for i ssuance of forms. -n many of the
cases i t i s found that the deal er submi ts that the i nvoi ce or transport
recei pt or counterfoi l i s not avai l abl e. -n such cases, l etter contai ni n$
the e&pl anati on for these defi ci enci es needs to be obtai ned by the
i nspector from the deal er bef ore f or3ardi n$ the appl i cati on to hi s
offi cer. ometi mes, the deal er or hi s authori %ed representati ve
produces ori $i nal copy of the chal an but the photocopy i s not attested
16
by the deal er, i n such as case, the offi cer i s supposed to attest the
photocopy on the basi s of ori $i nal copy sho3n to hi m.

!part from the above, the i nspector shal l al so veri fy "
i 2 Fhether the contents i n the hard copy of 9tatement of Re7ui rement:
and soft copy match i n detai l s provi dedI
i i 2 Fhether the peri ods 1 year/ 7uarter/ month2 i n respect of forms have
been correctl y 3ri tten i n the 99tatement of Re7ui rement::I
Ho3ever, i f the appl i cati on i s not found i n order i n respect of
above menti oned defi ci enci es and i f the soft copy of the 99tatement of
Re7ui rement: sho3s any error and f ai l s to open, the i nspector shal l
prepare a def ect memo 1 see f ormat Bo.14 2 and for3ard the same to hi s
offi cer.
!5 Offi!er ?
" -f the defect memo i s submi tted by i nspector, the offi cer 3i l l veri fy
and then i ssue the same.
"-f the appl i cati on i s i n order, he 3i l l as5 hi s cl er5 to process the
appl i cati on for i ssue.
d2 ClerA ?
" !fter recei pt of i ssue order f rom the of fi cer, the cl er5 shal l ta5e out
the bl an5 forms out of stoc5 and ma5e necessary entry i n hi s stoc5
i ssue re$i ster.
" He shal l then handover the forms to i nspector f or pri nti n$. -n no case
the forms shal l be handed over to the deal er or hi s authori %ed
representati ve before pri nti n$.
e2 ,nspe!tor ?
" The i nspector shal l pri nt the detai l s on the forms and veri fy the
correctness of detai l s pri nted on the forms.
" He shal l then si $n on al l the three counterfoi l s of al l the forms to be
i ssued and send the same for si $nature of the of fi cer on the l ast copy
of the forms.
17
" Fi nal l y, the i nspector i s re7ui red to update/ save the ;i crosoft <&cel
sheet 1 saved i n 9forms i ssue database: f ol der on hi s computer2 of
deal er by enteri n$ the seri es and the seri al numbers of the forms
i ssued to the deal er.
" The i nspector i s al so re7ui red to save/ bac5up dai l y al l the <&cel
sheets of the forms i ssued duri n$ the days on the computer of hi s
offi cer. Thi s i s very i mportant si nce thi s database of f orms i ssued 3i l l
be ported / transferred to ;!H!#-M! database of the al es Ta&
'epartment.
f2 Offi!er ?
!fter $etti n$ the forms dul y pri nted by the i nspector, the offi cer shal l
si $n on the l ast copy of the forms and handover al l the forms to a cl er5
for i ssue to the deal er.
$2 ClerA ?
" !f ter $etti n$ the forms from the offi cer, the cl er5 shal l ta5e
si $nature of the deal er or hi s authori %ed representati ve before handi n$
over al l the 0R-BT<' f orms.
" The cl er5 i s re7ui red to fi l l the detai l s of seri es and seri al number i n
the hard copy of the 99tatement of Re7ui rement:: for the purpose of
bac5up. Then he shal l 5eep the appl i cati on form i n i s custody f or
record5eepi n$.
8.1;5 Pro!e&ure for re!tifi!ation of forms alrea&y issue& to the
&ealer ?
1) The deal er shal l appl y for recti fi cati on of the detai l s al ready
pri nted on the forms i ssued by the al es Ta& 'epartment. For
thi s purpose he shal l have to submi t al l the copi es of the forms
al ready i ssued to hi m i n respect of 3hi ch he 3ants recti fi cati on.
2) He shal l appl y i n the format prescri bed 1 see f ormat Bo.2* 2 i n thi s
behal f al on$"3i th the reasons for recti fi cati on. For thi s purpose
no further document need to be attached f or veri fi cati on by the
staff of the al es Ta& 'epartment.
*2 The deal er can di rectl y approach the offi cer 1 i nstead of i n3ard
cl er52 3ho had earl i er i ssued the form.
18
4) The offi cer shal l veri fy the contents of the appl i cati on, put hi s
remar5s on the appl i cati on and f or3ard the same to hi s i nspector
for recti fi cati on i n the database 1 at present <&cel sheet2 .
5) The i nspector shal l ma5e recti fi cati on on the statutory form as
3el l as i n the database 1 i n <&cel sheet2 , pri nt Certi fi cate i n
respect of recti fi cati on1 see f ormat Bo.2+ 2 and for3ard the same
to the offi cer for hi s si $nature.
6) The offi cer shal l si $n the certi fi cate and send i t to the cl er5.
7) The cl er5 3i l l ma5e entry i n the re$i ster 1 see format Bo.2( 2 and
ta5e si $nature of the deal er/ representati ve for recei pt of copy of
the certi fi cate. Then the cl er5 shal l 5eep offi ce copy of the
certi fi cate al on$"3i th the appl i cati on i n hi s record.
8.115 . Pro!e&ure for the issue of &upli!ate !opy of the forms issue&
an& lost$
1) -f the forms are i ssued and handed over to the deal er and
subse7uentl y i f these forms are l ost then, the deal er shal l appl y i n
prescri bed format and submi t the necessary prescri bed documents
1 see f ormat Bo.1) / see f ormat Bo.1+ 2 f or thi s purpose.
2) The deal er shal l fol l o3 the normal procedure, as descri bed above,
for i ssuance of forms by submi tti n$ the manual appl i cati on to the
offi cer/ off i ce 3ho had ori $i nal l y i ssued the forms to hi m.
3) The rel evant provi si on of rul e 121 22 and 121 *2 CT 1 re$i strati on an
turnover2 rul es,1/). state that 9 Fhere a bl an5 or dul y
compl eted C f orm of decl arati on i s l ost, 3hether such l oss occurs
3hi l e i t i s i n the custody of the purchasi n$ deal er or i n transi t to
the sel l i n$ deal er, the purchasi n$ deal er shal l furni sh i n respect of
every such form so l ost an i ndemni ty bond i n Form H 1 see f ormat
Bo.1. 2 to the noti fi ed authori ty from 3hom the sai d f orm 3as
obtai ned, for such sum as the sai d authori ty may, havi n$ re$ard
to the ci rcumstances of the case, fi & . uch i ndemni ty bond shal l
be furni shed by the sel l i n$ deal er to the noti fi ed authori ty of hi s
tate i f a dul y compl eted form of decl arati on recei ved by hi m i s
l ost, 3hether such l oss occurs 3hi l e i t i s i n hi s custody or 3hi l e i t
i s i n transi t to the noti fi ed authori ty of hi s tate? 0rovi ded that
3here more than one form of decl arati on i s l ost, the purchasi n$
deal er or the sel l i n$ deal er, as the case may be, may furni sh one
19
such i ndemni ty bond to cover al l the forms of decl arati ons so l ost.
Fhere a decl arati on form C furni shed by the deal er purchasi n$
the $oods or the certi fi cate furni shed by the Hovernment has been
l ost, the deal er sel l i n$ the $oods may demand from the deal er 3ho
purchased the $oods or, as the case may be, from the Hovernment,
3hi ch purchased the $oods, a dupl i cate of such form or certi fi cate
and the same shal l be furni shed 3i th the fol l o3i n$ decl arati on
recorded i n red i n5 and si $ned by the deal er or authori sed off i cer
of the Hovernment, as the case may be, on al l the three porti ons of
such form or certi fi cate," - hereby decl are that thi s i s the
dupl i cate of the decl arati on form/certi fi cate Bo..... ...... ...... si $ned
on.... ...... ...... ..and i ssued to.... ...... ...... ..3ho i s a re$i stered deal er
of...... ...... 1 tate2 and 3hose re$i strati on certi fi cate number
i s.... ...... ...... .
(2 !s per rul e 121 /2 1 a2 of the CT 1 re$i strati on an turnover2
rul es, 1/)., the provi si ons of sub"rul e 1 22 and sub"rul e 1 *2 of rul e
12 shal l , 3i th necessary modi fi cati ons, appl y to decl arati on i n
Form DFD or the certi fi cate i n Form D<"-D or Form D<"--D.
)2 -f the offi cer has i ssued forms i n a seal ed envel ope to a couri er
a$ency on the basi s of onl i ne appl i cati on by a deal er and i f thi s
envel ope i s l ost by couri er a$ency then, the sai d a$ency shal l
i mmedi atel y i nti mate the sal es ta& offi ce i n 3ri ti n$ and after
obtai ni n$ the seri es and seri al numbers of the forms contai ned i n
the envel ope, fi l e Fi rst i nformati on Report 1 F-R2 3i th the pol i ce
stati on i n 3hose j uri sdi cti on the forms 3ere l ost. The couri er
a$ency shal l al so $i ve noti ce of l ost envel ope i n t3o l ocal dai l y
ne3spapers. The sal es ta& of fi cer shal l as5 the couri er a$ency to
fi l e F-R and copi es of the noti ce i n the ne3spaper bef ore i ssui n$
a$ai n the fresh f orms i n l i eu of the l ost forms. The sal es ta& off i cer
shoul d not, ho3ever, i nsi st the couri er a$ency to fi l e i ndemni ty
bond 3i th hi m, si nce onl y a seal ed envel ope contai ni n$ the forms
i s $i ven to the couri er a$ency. The sal es ta& offi cer shal l al so
proceed 3i th the further acti on of l evy of penal ty on the couri er
a$ency as per the a$reement.
6) !fter i ssuance of dupl i cate copy of the f orms l ost, the offi cer shal l
submi t the draft noti fi cati on 1 see f ormat Bo.24 2 to the respecti ve
20
=oi nt Commi ssi oner for publ i cati on i n the offi ci al $a%ette
re$ardi n$ cancel l ati on of the l ost forms.
7) -n case of forms i ssued i n other tate and l ost by the deal er i n
tate of ;aharashtra, the deal er i n ;aharashtra shal l f ol l o3 above
menti oned procedure and submi t the l etter of l ost forms to the
offi cer havi n$ j uri sdi cti on over hi s pl ace of busi ness. !fter
veri fyi n$ the cl ai m of deal er, the offi cer shal l i ssue hi m a l etter
1 see f ormat Bo.16 2 , so that the deal er i n other tate can obtai n
a$ai n the dupl i cate copy of the l ost form.
8) Note? The i ndemni ty bond shoul d be on Rs. 244 stamp paper and
the val ue to be i ndemni fi ed shoul d be for the amount of ta&
i nvol ved i n the transacti ons covered by the form l ost.
8.125 . Pro!e&ure for the !an!ellation of the forms issue& an&
returne&$
The deal er may return the forms i ssued to hi m on the fol l o3i n$
possi bl e $rounds.
12 ame f orms 3ere i ssued on earl i er occasi on.
22 The type of forms re7uested and i ssued 3as not re7ui red.
-n such a case, the deal er shal l appl y i n prescri bed format to the
offi cer 3ho had i ssued the sai d forms. The offi cer shal l for3ard the
appl i cati on to hi s i nspector 3ho shal l ma5e chan$es i n the <&cel
database i f the data i s not yet ported i n ;!H!#-M!, cancel al l the
copi es of the f orms and pri nt the cancel l ati on order. Then, the
i nspector shal l for3ard the cancel l ati on order to hi s of fi cer for
si $nature. Off i cer shal l veri fy the detai l s and si $n the order. The
offi cer shal l then send the same to hi s cl er5. The cl er5 shal l ta5e the
entry i n the re$i ster of cancel l ati on 1 see format Bo.212 . Fi nal l y the
cl er5 shal l ta5e entry i n the 9re$i ster f or forms sent for destructi on:
and send the cancel l ed forms to records secti on.
8.1-5 . Pro!e&ure for the !an!ellation of the forms not issue&$
ometi mes the forms 3i th the offi cers and not i ssued to
the deal er have to be cancel l ed because of pri nti n$ errors or any other
reason. -n such a case, the of fi cer shal l cancel the forms af ter
fol l o3i n$ above procedure. The cl er5 shal l then ta5e entry i n 9re$i ster
of forms not i ssued cancel l ed: 1 see f ormat Bo.22 2 and send them to
record secti on after approval from the offi cer.
21
Chapter =
=. 0uties an& responsibilities of "arious authorities $
" (t Mumbai? >roadl y, the roles an& responsibilities shal l be as
under.
A (&&itional Commissioner of Sales 'a/ 4V(')25 1 i n ;umbai 2
shal l be the supervi sory authori ty f or #!T. He 3i l l supervi se the
functi oni n$ and revi e3 the performance of #!T re$i strati on
functi ons i ncl udi n$ Central Reposi tory.
! Boint Commissioner of Sales 'a/ 4Registration5 1 i n ;umbai 2
shal l "
1) >e the supervi sory authori ty for al l the functi ons under the
re$i strati on branch i ncl udi n$ Central Reposi tory.
2) >e the Bodal Off i cer for coordi nati n$ 3i th other l ocati onal
supervi sory authori ti es i n the tate for Re$i strati on f uncti on
i ncl udi n$ Central Reposi tory.
3) >e the Bodal Offi cer for coordi nati n$ 3i th =oi nt
Commi ssi oner 1 HN2 "1, f or any l e$al i ssues pertai ni n$ to the
functi oni n$ of the Central Reposi tory vi s"L"vi s Central al es
Ta& !ct and rel ated rul es.
4) end for publ i cati on, i n the Offi ci al Ha%ette, the noti fi cati on
for cancel l ati on of l ost forms i ssued by the off i cers of the
Central Reposi tory.
5) <nter i nto contracts 3i th thi rd parti es rel ati n$ to the
outsourced functi ons of the Central Reposi tory.
6) Conduct peri odi c i nspecti on of subordi nate of fi ces.
7) Conduct yearl y i nspecti on of the forms i ssui n$ offi cers.
C 0eputy Commissioner of Sales 'a/ 4Registration )15 1 i n
;umbai 2 shal l A
1) >e the supervi sory authori ty l oo5i n$ after Central Reposi tory
secti on at ;umbai .
22
2) >e the Bodal Off i cer for coordi nati n$ 3i th al es Ta& Off i cer
i n"char$e of the tati onery secti on at ;umbai i n respect of
i ssues rel ati n$ to stoc5 of vari ous f orms 3i th the offi cers.
3) >e the Bodal Off i cer for coordi nati n$ 3i th Central Reposi tory
offi cers at other l ocati ons i n the tate.
4) >e Bodal Offi cer f or coordi nati n$ 3i th ;/. <C-@ rel ati n$ to
any probl ems of proper f uncti oni n$ of computer hard3are i n
the Central Reposi tory.
5) >e a Bodal Offi cer rel ati n$ to any i ssues of couri er.
6) Conduct peri odi c i nspecti on of subordi nate of fi ces.
.2 ubmi t peri odi c statements to =.C. offi ce.
8) Conduct si &"monthl y i nspecti ons of the al es Ta& Offi cer.
" Sales 'a/ Offi!er 1 i n ;umbai 2 shal l "
1) !pprove or rej ect, manual and onl i ne, forms i ssuance, forms
recti fi cati on, and forms cancel l ati on appl i cati ons.
2) >e responsi bl e f or mai ntai ni n$ suffi ci ent bal ance of al l types
of statutory f orms 3i th hi s offi ce. For thi s purpose he shal l
coordi nate 3i th the offi cer i n char$e of stati onery secti on.
*2 >ac5up dai l y ; <&cel sheets of the forms i ssued to the
deal er by hi m.
4) >e responsi bl e f or the saf e stora$e of the stoc5 of statutory
forms 3i th hi m.
)2 Re$i ster the deal er f or onl i ne faci l i ty on the basi s of
appl i cati on.
+2 Re$i ster payment for onl i ne faci l i ty after recei pt of chal an
from deal er.
7) Coordi nate 3i th and send <mai l to ;/s. CB0@
1 niti nmOcnpl .co.i n 2 for any probl em re$ardi n$ onl i ne
i ssuance of forms.
8) @od$e compl ai nt 3i th ;/. <C-@ hel pdes5 rel ati n$ to any
functi oni n$ of computer hard3are i n hi s offi ce.
/2 Fol l o3"up 3i th the couri er a$ency for proper del i very of
forms.
142 Conduct monthl y i nspecti on of the re$i sters mai ntai ned by
the cl er5s.
112 ubmi t peri odi c statements to '.C offi ce.
23
122 !ny other 3or5 al l otted by 'eputy Commi ssi oner.
# Sales 'a/ ,nspe!tor 4 assisting the Sales 'a/ Offi!er5 1 i n
;umbai 2 shal l "
1) >e mai nl y responsi bl e for veri fi cati on of the manual
appl i cati ons submi tted by a deal er i n respect of i ssuance,
recti fi cati on, and cancel l ati on of forms.
2) >e responsi bl e f or pri nti n$ the detai l s of forms 3i th the hel p
of computer pri nters.
*2 >e responsi bl e f or si $ni n$ on al l the three counterfoi l s of the
statutory form bei n$ i ssued to a deal er af ter veri fi cati on and
pri nti n$.
(2 >ac5up dai l y ; <&cel sheets of the forms i ssued to the
deal er by hi m.
)2 !ny other 3or5 al l otted by offi cer.
$ Sales 'a/ ,nspe!tor 4 0.C. Offi!e5 1 i n ;umbai 2 shal l "
12 !ssi st 'eputy Commi ssi oner i n day to day 3or5.
22 !ssi st 'eputy Commi ssi oner i n -nspecti on of ubordi nate
offi ces.
3) 0ut up fi l es to 'eputy Commi ssi oner for further acti on.
(2 upervi se the attendance of empl oyees i n the secti on.
)2 !ny other 3or5 al l otted by 'eputy Commi ssi oner.
% ClerA 4 ?ith the Sales 'a/ Offi!er5 1 i n ;umbai 2 shal l "
1) >e responsi bl e f or prepari n$ and custody of re$i sters
rel ati n$ to a2 manual and onl i ne i ssuance of forms, b2
recti fi cati on of f orms, c2 cancel l ati on of forms, and d2 stoc5
of forms.
2) >e responsi bl e f or preparati ons of vari ous peri odi c
statements.
3) >e responsi bl e f or safe custody of the fi l e"records of
appl i cati ons i n respect of forms i ssued, cancel l ed and
recti fi ed.
4) >e responsi bl e f or prepari n$ and custody of records rel ati n$
to di spatch, of forms i n envel opes, throu$h a couri er a$ent.
24
)2 !ny other 3or5 al l otted by offi cer.
& ClerA 4 0.C. Offi!e5 1 i n ;umbai 2 shal l "
12 !ct as appl i cati on i n3ard cl er5.
2) ;ai ntai n Heneral i n3ard A out3ard re$i ster of off i ce
correspondence.
*2 Re$ul ar updati n$ of -nternal and Trade ci rcul ar fi l es.
(2 0repare statements, monthl y '.O. and confi denti al
i nf ormati on.
5) ;ai ntai n record of attendance, l eave etc of the staff of
Central Reposi tory.
6) ;ai ntai n stoc5 re$i ster of staff"3i se 9Computers/
0ri nter/moni tors: the Central Reposi tory.
.2 !ny other 3or5 al l otted by 'eputy Commi ssi oner.
) (t Moffusil $ The rol e of vari ous authori ti es i n ;offusi l i s si mi l ar to
the f uncti ons performed by authori ti es at ;umbai , subj ect to the
fol l o3i n$.
i The desi $nati on of !ddi ti onal Commi ssi oner and =oi nt
Commi ssi oner 3i l l be di fferent.
ii al es Ta& Offi cer may report to !ssi stant Commi ssi oner, 'eputy
Commi ssi oner or =oi nt Commi ssi oner dependi n$ upon structure
of re$i strati on branch at each such l ocati on.
25
Chapter 9
9. 'argets an& Aey performan!e in&i!ators ?
a2 *inan!ial targets " Bo fi nanci al or revenue tar$ets can be set for
Central Reposi tory functi on.
b2 Physi!al targets" i nce the Central Reposi tory secti on deal s 3i th
the i ssuance of forms, i t i s e&pected that i n case of manual re7uests,
the forms shoul d be i ssued on the same day as f ar as possi bl e and i n
case of onl i ne re7uests, the forms shoul d be del i vered 3i thi n three
days.
"c2 Cey performan!e in&i!ators?
a2 -ssui n$ offi cer? <ffi ci ency of dai l y di sposal of appl i cati ons, offi ce
attendance and behavi our 3i th the deal ers or hi s representati ve 3i l l
mai nl y count as 5ey performance i ndi cators.
b2 -nspector? <ffi ci ency of correct veri fi cati on of the appl i cati on forms,
offi ce attendance and behavi our 3i th the deal ers or hi s representati ves
3i l l mai nl y count as 5ey performance i ndi cators.
c2 Cl er5? Ti mel y updati n$ the prescri bed re$i sters, safe record5eepi n$
of deal erK s appl i cati ons and offi ce attendance 3i l l mai nl y count as 5ey
performance i ndi cators.
26
Chapter >
>5 Reporting formats of the bran!h $
"0resentl y, every offi cer i n the Central Reposi tory shal l submi t monthl y
stati sti cal report 1 '.O.2 of the forms i ssued, as prescri bed i n the
anne/ure, to hi s supervi sory offi cer,. The =oi nt Commi ssi oner havi n$
j uri sdi cti on over the central reposi tory l ocati ons shal l fi nal l y
consol i date al l '.O.K s of central reposi tory l ocati ons and submi t the
same onl i ne on ;!H!#!T mai l to
"-t 3i l l be possi bl e to $enerate peri odi c, deal er"3i se, l ocati on"3i se and
form" 3i se anal yti cal reports of the branch i n the forms control modul e
of the ;!H!#-M! system.
" <very offi cer shal l , at the end of each year, submi t cri ti cal
i nformati on on i ssues of admi ni strati ve and l e$al matter i n hi s secti on
duri n$ the year to hi s supervi sory of fi cer. The supervi sory offi cer shal l
offer hi s remar5s and for3ard the same to the =oi nt Commi ssi oner
1 re$i strati on2 ;umbai . On the basi s of col l ected i nformati on from al l
l ocati ons, consol i dated annual report of the Central Reposi tory branch
shal l be publ i shed.
27
Chapter 7
75 Control registers of the bran!h ?
" <very forms i ssui n$ offi cer shal l mai ntai n fol l o3i n$ control re$i sters.
a2 Re$i ster for deal ers re$i stered f or onl i ne faci l i ty 1 see format Bo.* 2 ,
b2 Re$i ster of recei pt of stoc5 of forms 1 see format Bo.11 2 ,
c2 Re$i ster of i ssue of f orms manual l y to a deal er 1 see f ormat Bo.12 2 ,
d2 Re$i ster of i ssue of forms throu$h couri er to a deal er 1 see f ormat
Bo.1* 2 ,
e2 Re$i ster of monthl y reconci l i ati on of f orms 1 see format Bo.1( 2 ,
f2 Re$i ster of forms recti f i ed 1 see format no. 2( 2 ,
$2 Re$i ster of 'upl i cate copy of forms i ssued 1 see f ormat Bo.1/ 2 ,
h2 Re$i ster of f orms i ssued to deal er cancel l ed 1 see format Bo.21 2 ,
i 2 Re$i ster of forms not i ssued to a deal er cancel l ed 1 see f ormat Bo.22 2 ,
j 2 Re$i ster of ol d !ppl i cati on forms and cancel l ed forms sent to record
secti on.
52 Re$i ster of ;onthl y report to be submi tted to =C/!ddl CT/CT2 1 see
format Bo.2. 2
" -n case of ;umbai , a separate re$i sters f or?
a2 manual and onl i ne 9appl i cati ons recei ved and mar5ed to offi cers:
shal l be mai ntai ned by an i n3ard cl er5,
b2 Computer moni tors, pri nters and C08 shal l be mai ntai ned, staff"
3i se, by a cl er5 i n the 'C off i ce 1 see format Bo.2) 2 .
28
Chapter 1;
1;. ,nspe!tion pro!e&ure an& fre:uen!y$
a2 >y the al es Ta& Offi cer? He shal l conduct monthl y i nspecti on of al l
the re$i sters mai ntai ned by hi s cl er5. For thi s purpose he shal l veri f y
that al l the prescri bed re$i sters are pa$i nated and al l the entri es i n
the re$i sters are updated. He shal l al so ensure that the hand3ri ti n$ i n
the re$i sters i s easi l y readabl e. The offi cer shal l al so ensure that the
database of f orms i ssued to deal ers on the moni tors of hi s i nspectors
i s updated i n respect of fi l l i n$ of seri es and seri al numbers of the
forms i ssued. The offi cer shal l submi t monthl y report of every such
i nspecti on underta5en to hi s ne&t supervi sory offi cer.
b2 >y the 'eputy Commi ssi oner 1 i n ;umbai 2 ? He shal l conduct si &
monthl y i nspecti ons of al l hi s off i cers. For thi s purpose, he shal l al on$
3i th hi s i nspector veri f y the correctness of the monthl y reports
submi tted by hi s of fi cers. He shal l submi t report of hi s i nspecti on to
hi s ne&t supervi sory offi cer.
c2 >y the =oi nt Commi ssi oner? He shal l conduct yearl y i nspecti on of
al es Ta& Offi cer re$ardi n$ mai ntenance of re$i sters and fol l o3"up of
procedures.
29
Chapter 11
115 Comment on re!or& filing system
Preser"ation of appli!ations registers an& sto!A of forms$
" <very offi cer shal l mai ntai n separatel y the records of appl i cati ons i n
respect of the forms i ssued by them i n the stora$e cupboards or rac5s
i n the Central Reposi tory secti on.
" The appl i cati ons shoul d be mai ntai ned by the respecti ve cl er5, date"
3i se, so that the appl i cati on can be traced easi l y for future acti on.
" The off i cer shal l 5eep the statutory forms recei ved by hi m from
stati onery secti on and al l the re$i sters mai ntai ned by hi s cl er5 i n hi s
safe custody.
30
Chapter 12
125 Responsibility an& &ate of up&ating the manual$
Thi s manual i s prepared consi deri n$ the present
status of the forms i ssuance process. -n f uture, the process of
recei vi n$ appl i cati on forms may under$o some chan$e. econdl y, the
forms control modul e i n ;!H!#-M! i s not yet devel oped. Hence,
procedure i n that re$ard 3i l l have to be i ncorporated once that modul e
i s l i ve. Thus, thi s manual 3i l l need updati n$ from ti me to ti me. For
thi s purpose 'eputy Commi ssi oner, Central Reposi tory, ;umbai shal l
ta5e the necessary acti on.

31
Chapter 1-
1-5 ,ntera!tion ?ith other bran!hes of the &epartment$
0resentl y, the detai l s of forms i ssued by Central
Reposi tory to a deal er duri n$ a parti cul ar peri od or for a parti cul ar
peri od i s not avai l abl e to other branches of the department. Thi s i s
because, at present, the deal er can $et the f orms manual l y f rom any of
the offi ce l ocati ons i n the tate and the offi ces of Central Reposi tory
are not yet connected throu$h ;!H!#-M! i ntranet. Ho3ever, once the
data of manual and onl i ne i ssuance of forms i s ported on the
;!H!#-M!, and T-BGP 1 ta& i nformati on e&chan$e system2 , i t 3i l l
be possi bl e for any offi cer to $et the re7ui si te i nformati on of forms
i ssued to any deal er. The offi cers of the department can al so $et the
i nformati on of bonafi des of the forms recei ved to any deal er i n the
tate by l o$$i n$ on to the 3ebsi te address 333.ti n&sys. com .
32
12 format of appli!ation form pres!ribe& for registration for online
fa!ility?
To,
The ales Ta& Officer
Central Repository,
ales Ta& 'epartment.
""""""""""""""""""""""""""
ub? !pplication for re$istration of online submission of details and
delivery of forms facility.
Ref? Trade Circular Bo. 1. T of 244+ dated 26 =une 244+ .
ir,
- hereby apply to re$ister for the facility of online submission and delivery
of statutory forms, under the CT !ct 1/)+, at my place of business. - am
submittin$ the re7uired details as under.
12 Bame of the >usiness? ;/ """""""""""""""""""""""""""""""""
22 CT T-B? """"""""""""""""""""""""""""""""""""""""""""""""""""""""
*2 #!T T-B 1if applicable2? """"""""""""""""""""""""""""""""""""""""""""""""
(2 'ate of effect of CT T-B? """"""""""""""""""""""""""""""""""""""""""
)2 Q CT RC? """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
+2 'ate of effect of CT RC? """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
.2 Complete postal !ddress of the 0rincipal 0lace of >usiness 1as per T-B
re$istration application2 1includin$ 'istrict and Talu5a2.
"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
.62 <mail -'?
a. """"""""""""""""""""""""""""""""
b. """"""""""""""""""""""""""""""""
/2 0hone Bo 1includin$ T' Code2? """""""""""""""""""""""""""""""""""""
142 ;obile Bo. """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
112 QQ 'etails of the payment 1paid by chalan2?
a. !mount paid """"""""""""""""""""""""""""""""""""""""""
b. 'ate of payment """"""""""""""""""""""""""""""""""""""""""""""
33
c. >an5 and branch name """"""""""""""""""""""""""""""""""""""""""""""""""
122 QQQ 'ate on 3hich the forms 3ere last obtained from the Central Repository""""""
1*2 QQQQ @ast CT / #!T return is filed for the period """"""""""""""""""""""""""""""""""""""
- hereby authorise hri"""""""""""""""""""""""""""""""""""""""""3ho is """"""""""""""""""""""
1Relationship 3ith the dealer2 to appear on my/our behalf for re$istration of this
facility. He has si$ned belo3 in my presence.
i$nature of the authori%ed person of the dealer 13ith date2 """""""""""""""""""""""""""
"""""""""""""""""""""
BOT<?
Q CT RC is to be mentioned for the dealers re$istered prior to 1s t !pril 244+
QQ 0lease sho3 the ori$inal chalan and attach a self attested copy of the same
QQQ 0lease sho3 the counterfoil of the last issued statutory form1s2
QQQQ 0lease sho3 the ori$inal chalan1s2 and attach self"attested copy of the same
3n&ertaAing.
12 - state that - have understood the conditions laid do3n in the above mentioned
Trade Circular and 3ill abide by the re7uirements/ provisions for the issuance of
the statutory forms under the CT !ct , 1/)+.
22 - underta5e that - or my employee only shall accept the delivery of the
statutory forms sent to my place of business throu$h post /courier and 3ill
ac5no3led$e 1alon$"3ith the tamp of the firm2 the receipt of the same. -
understand that in case of 3illful default in acceptin$ the same, this facility
3ill be discontinued.
*2 - $ive my consent for the adjustment of the re7uired fee for issuance of statutory
forms and posta$e and handlin$ e&penses from the ad"hoc payment
made by me from time to time.
(2 -n case of non"delivery or 3ron$ delivery of forms, - shall immediately brin$
it to the not ice of the concerned Central Repository.
)2 - shall ta5e utmost care to maintain the secrecy and sanctity of the pass3ord
issued to me for this purpose and 3ill report any accidental lea5 of the same
to your notice immediately.
+2 - understand that if my pass3ord is revealed to anybody in any manner, - shall
be held responsible for any probable misuse of this facility.
Pours sincerely,
'ate?
i$nature and Bame of the dealer
34
0lace?
tamp/ eal of the dealer.
22 *ormat of the online appli!ation fa!ility registration in?ar&
register$
Bame of the in3ard cler5 and date?
erial
number
Bame of
dealer
CT
T-B
Bame of
officer
*2 *ormat of the register for &ealers registere& for online fa!ility?
erial
number
'ate of
re$istration
/date of
submission
of payment
chalan
Bame of
dealer
CT T-B 0ayment
made and
date of
chalan
(2 *ormat of the &aily !ourier statement printe& by inspe!tor?
r. Bame and
address of
dealer.
Re7uest
-'
Bumber
of forms
in the
envelope.
'ate of
delivery
to the
dealer
'elay in
delivery.
1in days2
Remar5s
35
85 *ormat of the manual appli!ation form submitte& by &ealer$
CT RC Bo. /
T-B?
Bame of business
!ddress?
Telephone Bo
To
The ales Ta& Officer 1RRRRRRRRR2
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Sub$ (ppli!ation for supply of statutory form C#*#%#+,#+,, for interstate
transa!tions.
ir,
0lease supply me the follo3in$ forms. The 9tatement of Re7uirement: is enclosed here3ith.
Type of form Nuantity 1 in fi$ures2 Fee paid 1in Rs.2
C
F
H
<-
<--
'O'(2
- have filed all the CT and #!T returns due till today and enclosed to this application the
self"attested copy of the last return/returns due.
1i$nature of dealer2
<!@/T!;0 of the dealer. 1Bame2
'!T< ? 1tatus2
-/Fe hereby authorise hriRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR, 3ho is
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR 1relationship 3ith the dealer2, to receive on my/our
behalf, the forms as indented above. He has si$ned belo3 in my presence.
i$nature of the authorised person i$nature of the dealer
(CCNOD2+0E+M+N'
Received application for 17uantity2 C/F/H/<-/<-- forms 1F 2 from ;/s """""""""""""""""""""""
36
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR Further called on RRRRRRRRRRRRRRRRRRRRRRR
'ate? i$nature of the officer.
tamp of the officer
1Q2 core out 3hichever is not applicable.

(For office use only)
4'o be fille& in by ,nspe!tor5 4please G the appropriate bo/.5
1 Fhether proper fees for obtainin$ the forms paid and proof attachedI Pes
Bo
2 Fhether J9tatement of Re7uirement:K attached and properly filledI Pes
Bo
3 Fhether self attested photocopy of the sin$le invoice of hi$hest value relatin$ to the
re7uirements attachedI Pes Bo
4 Fhether self attested photocopy of the @/R, R/R, >/@ relatin$ to the said invoice
attached if the dealer is applyin$ for the first timeI 1ori$inal to be sho3n for verification2
Pes Bo
5 Fhether self attested photocopy of the chalan of the #!T / CT last returns due
attachedI Pes Bo
6 Fhether counterfoils of any of the last issued relevant 'eclarations / Certificates
0roducedI Pes Bo
37
7 Fhether the details in the anne&ure and the application correlateI Pes

38

Bo
i$nature of the -nspector?
Name$
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
RemarAs of the Sales 'a/ Offi!er
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
i$nature of the officer?
Name?
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
Re!ei"e& the forms as per the appli!ation.
12 i$nature of the dealer / the authorised person ?
22 Bame?
3) 'ate?
=5 *ormat of &etails of the ,n"oi!e of the highest "alue in the perio&$
Bame and
address of
the dealer to
3hom the
form 3ill be
issued by the
applicant
dealer.
CT RC
BO / T-B
-nvoice
Bumber
'ate of
-nvoice
'escription of
the Commodity
purchased
#alue 1Rs2.
<!@/T!;0 OF '<!@<R. i$nature
1'ealer/authorised representative2
Bame?
'esi$nation?
39
'ate?
40
95 *ormat of Statement of Re:uirement in MS +/!el format ?
Statement of
Re:uirement of
Statutory forms
1To be filled in
capital letters2
Bame of the Form
-ssuin$ 'ealer


CT T-B
'ate of !pplication
1dd"mmm"yyyy2


Form type !cceptin$ 'ealer
CT RC/CT
T-B of the form
acceptin$ dealer
0eriod of Transaction
Total
number of
transactio
ns
Total value
of
transaction
includin$
ta&
'escription
of the major
$oods
eries of
the form
erial Bo.
of the form
1 2 * ( 1From2 ) 1To2 + . 6 /! />
C
F
H
<"-
<"--

41
>5 Statement of Re:uirement *orm *illing ,nstru!tions$
Eeneral instru!tions$
1 Hou shoul& use only the +/!el ?orAsheet either as &o?nloa& from our ?ebsite .
&efault e"ery e/!el ?orAbooA !onsists of - ?orA sheets4Sheet16 Sheet26 sheet-5
ho?e"er &ata shoul& be fille& in only Sheet1
2 Separate *iles shoul& be pro"i&e& for CS' Number <ase& (ppli!ation 4Perio& before
1)(pr)2;;=5 an& CS' ',N <ase& (ppli!ation 4(fter 1
st
(PR)2;;95.
-. +ntries of the forms 4C#%#*#+),6+),,5 shoul& start from Ro? Number > only
1. 'here shoul& not be any blanA#%i&&en or partially fille& ro?4s5.
5 Merging of t?o or more !ells shoul& not be &one..
Ro?#Cell Spe!ifi! ,nstru!tions$
Field Bame Cell
Reference
Formattin$
Re7uired
'escription/Remar5
Bame of the
Form -ssuin$
'ealer.
>* T<GT e.$. 1!nil Mumar S Company2
Bo need to mention ;/s. before actual name
CT T-B >( T<GT T-B number must be provided only for the period
on or after !pr"244+.
T-B Bumber must be follo3ed by character C,
3ithout space or dash1"2 etc...
e.$. 2./)12*()+.C
CT Bumber must be used for period before !pr"
244+
CT Bumber must have complete 0-BCO'<
follo3ed character C 1incase of BRC, it should be
character BRC instead of C2 and the full number
e.$ ? (44441C122*(
'ate of
!pplication
>) T<GT
1BOT TO ><
COB#<RT<'
-B '!T<
FOR;!T2
'ate should be entered as "
'ate A 2 character141/42/4* T*12 follo3ed by
dash1"2 follo3ed by ;onth A *
Character1=!B/F<> /;!R /!0R/;!P
/=8B/=8@/ !8H/<0/OCT/BO#/'<C2 follo3ed
by dash1"2 follo3ed by ( character year. 1Bo space
or any other character should be provided in
bet3een2
e.$ 12"=8B"244.
Form Type !6 T !1444 T<GT e.$ C/H/F/<"-,<"--
42
<"- and <"-- should be < follo3ed by dash 1"2
follo3ed by roman - or --.
Form re7uest 3ith Bumeric 1 or 2 3ill not be
accepted e$. <"1 or <"2
!cceptin$
'ealer
>6 T >1444 T<GT e.$ 1!nil Mumar S Company2
Bo need to mention ;/s. before actual name
Bo need to mention the !ddress of the dealer
CT"RC/CT"
T-B of the form
acceptin$
dealer
C6 T C1444 T<GT Only the CT RC / CT T-B of the acceptin$
dealer.
0eriod of
Transaction
From
'6 T '1444 T<GT
1BOT TO ><
COB#<RT<'
-B '!T<
FOR;!T2
;onth A * Character1=!B/F<> /;!R /!0R/;!P
/=8B/=8@/ !8H/<0/OCT/BO#/'<C2 follo3ed
by dash1"2 follo3ed by 2 character year. 1Bo space
or any other character should be provided in
bet3een2
e.$ !0R"4.
0eriod of
Transaction TO
<6 T <1444 T<GT
1BOT TO ><
COB#<RT<'
-B '!T<
FOR;!T2
;onth A * Character1=!B/F<> /;!R /!0R/;!P
/=8B/=8@/ !8H/<0/OCT/BO#/'<C2 follo3ed
by dash1"2 follo3ed by 2 character year. 1Bo space
or any other character should be provided in
bet3een2
e.$ =8B"4.
Total number of
transactions
F6 T F1444 Bumber
Total value of
transaction
includin$ ta&
H6 T H1444 Bumber !mount follo3ed by decimal
Bo need to mention " Rs. 'ash1"2 <7ual 1U2 etcT
<.$. 1(444..+
'escription of
the major $oods
H6 T H1444 T<GT Only ;ajor $oods description should be provided
1not more than t3o2.
eries of the
form
-6 T -1444 T<GT To >e Filled by the -ssuin$ ales Ta& -nspector
Only
erial Bo. of the
form
=6 T =1444 T<GT To >e Filled by the -ssuin$ ales Ta& -nspector
Only
75 *ormat of the manual appli!ation in?ar& register $
Bame of the in3ard cler5 and date?
'aily erial
number
Bame of dealer CT T-B Bame of officer
43
1;5 *ormat of the &efe!t memo?
0+*+C' M+MO
1 -n respect of the appl i cati on for the statutory f orms under the CT !ct2
Bame of deal er?
R.C.Bo /T-B?
'ate of appl i cati on?
Fol l o3i n$ mi sta5es are found i n submi tted appl i cati on submi tted by you?
1. !ppl i cati on i s not submi tted i n proper format.
2. !ppropri ate court fee stamp not aff i &ed
3 9tatement of Re7ui rement: i s not fi l l ed properl y i n prescri bed
format
(. tatement of detai l s of i nvoi ce of the hi $hest val ue i n the peri od i s
not f i l l ed properl y i n prescri bed format.
5 el f"attested photocopy of the hi $hest val ue i nvoi ce menti oned i n
the 9tatement of Re7ui rement: i s not submi tted.
+. el f"attested copy of proof of transfer rel ati n$ to sai d i nvoi ce i s not
submi tted, as appl i cati on for forms i s made for the fi rst ti me.
7 el f"attested photocopy of the l ast #!T/CT due and fi l ed return i s
not submi tted.
8 Counterfoi l , of the decl arati ons or certi fi cates l ast i ssued, i s not
sho3n.
9 of t copy of the 9tatement of Re7ui rement: i s not submi tted.
10 of t copy of the 9tatement of Re7ui rement: does not open.
11 'etai l s i n the soft copy and hard copy of the 9tatement of
Re7ui rement: do not match.
12.0eri ods i n respect of forms re7ui red are not correctl y menti oned.
1*.The name/si $nature of authori %ed person i s mi ssi n$.
Pou are re7uested to 5i ndl y recti f y the mi sta5es and resubmi t the
appl i cati on.
44
'ate? al es Ta& Of fi cer.
Central Reposi tory
112 *ormat of re!eipt of sto!A of forms register$
r. 'ate
of
receip
t
Type
of
form
eries of
form
erial
number of
form
1From2
erial
number of
form 1To2
Total
number
of forms
i$nature
of officer.
125 *ormat of issue of forms manually to a &ealer$
r
.
'ate
of
issu
e
Bame
of
deale
r
C
T
T-B
Typ
e of
form
erial
numbe
r from
erial
numbe
r to
Total
form
s
-nspecto
r
i$natur
e of
officer
1-5 *ormat of issue of forms through !ourier to a &ealer$
r
.
'at
e of
issu
e
Bam
e of
deale
r
C
T
T-B
Typ
e of
for
m
erial
numb
er
from
erial
numb
er to
Tota
l
form
s
-nspect
or
i$natu
re of
officer
'ate
of
deliver
y of
forms
115 *ormat of monthly re!on!iliation of forms $
Type
of
form
Openin
$
>alanc
e
Received
durin$ the
month
-ssued
durin$ the
month
;isprinted or
;utilated and
Cancelled durin$
the month
Closin$
>alance of
forms.
C
F
H
<-
<--
45
185 *ormat of (nne/ure to the appli!ation form for issue of &upli!ate
forms$
4Dhile applying for 0upli!ate of the &e!laration forms #Certifi!ates2
42ost6 to be submitte& to the offi!er ?ho has issue& original forms.5
To
The ales Ta& Officer.

- am enclosin$ here3ith copy/copies of the follo3in$ documents?
12 -ndemnity >ond 1in case form lost by applicant dealer in ;aharashtra2.
22 !dvertisement in t3o ne3spapers 1in case form lost by applicant dealer in
;aharashtra2.
*2 F.-.R. 3ith police 1in case form lost by applicant dealer in ;aharashtra2.
(2 @etter from the officer of the other tate. 1in case form lost dealer in other
tates 2.
)2 Gero& copy of the counterfoil of the forms issued and lost.
+2 'etails of the forms already issued and lost. 1to be $iven in the format
attached here3ith2.
'ate?
i$nature of the dealer/authori%ed person.
Bame and address rubber stamp of the dealer.
1=5 *ormat of &etails of the forms alrea&y issue& an& lost .?
0esignation#Name of the issuing offi!er$
2o!ation of issuing offi!er?
Sr. 'ype of
form
Series of form Serial number
of form
0ate of issue by
the &epartment.
'ate?
i$nature of the dealer/authori%ed person.
46
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
"""""""""""""""""
19 5 *ormat of in&emnity bon&$
*ORM E
*ORM O* ,N0+MN,'H <ON0
V Rule 12122 and 121/2 W
Mno3n all men by these presents that Q- .................................... /o
....................................... re$istered dealer under the Central ales Ta& !ct,
1/)+ under re$istration Bo. ................................ dated........................... in
the tate of ....................... QFe ;/s .............................................. Qa firm/ Qa
company re$istered under the la3s of -ndia and havin$ its re$istered office
at.................................. re$istered dealer under the Central ales Ta& !ct,
1/)+, under Re$istration Bo. .................................. in the tate of
...................................... 1hereinafter called the Obli$or2 Qis/areQ held and
firmly bound onto the 0resident of -ndia/Hovernor of.................................
1hereinafter called the Hovernment2 in the sum of Rs. .................... VRupees
.............................................................. 1in 3ords2W 3ell and truly to be paid
to the Hovernment on demand and 3ithout demur for 3hich payment to be
3ell and truly made Q- bind myself and my heirs, e&ecutors, administrators,
le$al representatives and assi$nees/Q3e bind ourselves our successors and
assi$nees and the persons for the time bein$ havin$ control over our assets
and affairs.
i$ned this ........................ day of ........................ one thousand nine
hundred and................................
Fhereas sub"rule 122 of Rule 12 of the Central ales Ta& 1Re$istration and
Turnover2 Rules, 1/)., re7uires that in the event a blan5 or a duly completed
form of declaration is lost 3hile it is in the custody of the purchasin$ dealer or
in transit to the sellin$ dealer, the purchasin$ dealer and, as the case may be,
also a sellin$ dealer each to furnish an indemnity bond to, in the case of
purchasin$ dealer, the notified authority from 3hom the said form 3as
obtained and in case of sellin$ dealer, the notified authority of the tate.
!nd 3hereas the obli$or herein in such Qpurchasin$ dealer/Qsellin$ dealer.
!nd 3hereas the obli$or has lost the declaration inQ Form C/QForm F/Qthe
certificate in QForm <"-/QForm <"--, bearin$ Bo. ............... Q3hich 3as
blan5/,Qduly completed, and 3as issued to him by............................ 1name
and desi$nation of the authority2 .......................... and sent to ................
(selling dealer)/*received by him from......(name of the purchasing
dealer).......and sent to.....(notified authority of the selling dealer's State..............-
in respect of the goods mentioned below (hereinafter referred as the 'Form').
47
l.
Bo.
Bo. of >ill/
-nvoice/Chalan
'ate 'escription
of Hoods
Nuantity !mount


BOF the condition of the above 3ritten bond or obli$ation is such that the
obli$or shall in the event of a loss suffered by the Hovernment 1in respect of
3hich the decision of the Hovernment or the authority appointed for the
purpose shall be final and bindin$ on the Obli$or2 as a result of the misuse of
the Form, pay to the Hovernment on demand and 3ithout demur the said sum
of Rs.............................................. VRupees
..................................................................... 1in 3ords2W and shall other3ise
indemnify and 5eep the Hovernment harmless and indemnified a$ainst and
from all liabilities incurred by the Hovernment as a result of the misuse of
such Forms. Then the above 3ritten bond or obli$ation shall be void and be of
no effect but other3ise shall remain in full force, effect and virtue. The Obli$or
further underta5es to mort$a$e/char$e the properties specified in the
chedule hereunder 3ritten by e&ecution of proper deed of mort$a$e/char$e
for the payment of the said sum 3henever called up to do so by the assessin$
authority.
SC%+032+
(Give details of properties mortgaged/charged)
!nd these presents also 3itnesseth that the liability of the obli$or hereunder
shall not be impaired or/dischar$ed by reason of any forbearance, act or
omission of the Hovernment, or for any time bein$ $ranted or indul$ence
sho3n by the Hovernment, or by reason of any char$e in the Constitution of
the obli$or in case 3here the Obli$or is not an
individual.........................................
The Hovernment a$rees to bear the stamp duty, if any, char$eable on these
presents.
-n 3itness 3hereof the obli$or Qhas set his hand/Qhas caused these presents
e&ecuted by its authorised representatives, on the day, month and year above
3ritten.
i$ned by the above named obli$or in presence of ?
1.
48
2.
1Obli$orEs si$nature2
!ccepted for and on behalf of the 0resident of -ndia/Hovernor of
................................................ by name and desi$nation of the officer duly
authorised in pursuance of !rticle 2//112 of the Constitution, to accept the
bond for and on behalf of the 0resident of -ndia/Hovernor
of..................................................
-n presence of ?
1.
2.
Bame and desi$nation of the officer
Qtri5e out 3hichever is not applicable.
1>5 *ormat of the letter to be gi"en to a &ealer in !ase of lost form in
Maharashtra $
From?
ales Ta& Officer .
To,
;/s. !>C
CT Bo?
CT T-B?
Bo. """"""""""""""" dated """""""""""""""""""
ub? @oss of tatutory forms under CT !ct.
Ref? Pour letter dated """""""""""""""""
49
Hentleman,
Pou have e&ecuted and submitted indemnity bond in form 9H:as
prescribed under the rule 12122 of CT 1re$istration and turnover2 Rules, 1/).
for Rs. """"""""""""" for the loss of form""""""" bearin$ series number """""""and
serial number """"""""""""""" issued to you, by ;/. """"""""""""""""" of the tate
of """"""""""""""""" , for the period """"""""""""""""" . The indemnity bond furnished
by you has been accepted by the undersi$ned.
Pou have also submitted, photocopy of advertisement in the t3o
local ne3spapers and the First -nformation report lod$ed 3ith the police.
!ccordin$ly, you may no3 obtain the duplicate copy of the above
referred lost form.

0lace? i$nature of officer
'ate? Bame of the officer
175 *ormat of Register of issue of 0upli!ate !opy of the forms earlier
issue&$
r. 'ate of
issue of
duplicate
Bame
of
dealer
CT
T-B
Type
of
form
eries
of form
erial
number
of form
'etails
of earlier
issue of
forms.
i$nature
of officer
2;5 *ormat of notifi!ation of !an!ellation in !ase of lost forms$
BOT-F-C!T-OB
50
1Botification under sub"rule 1.2 of rule (! of the Central ales Ta& 1>ombay2
Rules, 1/).2
Bo.=CT/C FO;R/-B#!@-'/244./>"12*( dated"""""""""""""""""""""""".
Fhereas , it has been reported by ;/s. !>C Corporation , holder of R.C. Bo.
2.12*()+.6/ that the declarations referred to in sub"section 1(2 of section 6 of
the Central ales Ta& !ct ,1/)+ 1@GG-#2 of 1/)+ in form C issued to them
bearin$ series number ;H4+ and serial number 12*()+ has been lost. The
advertisement 3as $iven in lo5satta ;arathi ne3spaper dated 1
st
=une 244+.
-, """"""""""""", =oint Commissioner of ales Ta& , """" 'ivision, in e&ercise of the
po3ers vested in me under sub"rule 1.2 of rule (! of CT 1>ombay2
Rules,1/)., hereby declare that the said declaration in form C bearin$ series
number """ and serial number """"""""" is hereby treated as invalid and
cancelled.
1 2
=oint Commissioner of ales Ta&
"""""""" 'ivision.
215 *ormat of register of !an!ellation of forms issue& to &ealer$

r
'ate of
cancellati
on of
form
Bam
e of
deal
er
C
T
T-
B
Typ
e of
for
m
eri
es of
form
erial
numb
er of
form
Reason of
cancellati
on
'etails of
notificati
on for
cancellati
on
i$natu
re of
officer
225 *ormat of register of forms not issue& !an!elle& suo)motu by offi!er$
r 'ate of
cancellation
of form
Bame
of
dealer
CT
T-B
Type
of
form
eries
of
form
erial
number
of form
Reason of
cancellation
i$nature
of officer
51
2-5 *ormat of (ppli!ation for re!tifi!ation of the statutory form un&er
the CS' (!t.
To, ;r.
The ales Ta& Officer , 0lace"

- hereby apply for the rectification of the form already issued to me by the
ales Ta& 'epartment, ;aharashtra. 'he reasons for re!tifi!ation are as
un&er.
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
1!ttach separate paper if necessary2.
Type of form? C / F /H /<- / <--. 1tri5e"off the type of form not applicable2
eries of form?
erial Bumber of the form?
Bote? Fill only those fields 3here rectification re7uired. 0ut 1"2 si$n in the
remainin$ fields. <nclose three parts of the ori$inal form for rectification.
r.
Bo.
0articulars 'etails as per ori$inal form
1to be rectified2.
'etails of Rectification
1 Bame of issuin$ dealer
2 CT Bo./T-B of
issuin$ dealer
* Bame of !cceptin$
dealer
( CT Bo./T-B of
acceptin$ dealer
) 0eriod of form
+ Bumber of
transactions
. #alue of transactions
52
Bame, i$nature , status, date and address of dealer.
)))))))))))))) 4*or Offi!e use5 )))))))))))))))))
File number of the form?
Remar5s of ales Ta& Officer?
"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
""""""""""
Bame and i$nature of the ales Ta& Officer.
'ate?
215 *ormat of Register of re!tifi!ation of forms issue& $
r
.
'ate of
rectificatio
n
Bame
of
deale
r
C
T
T-B
Typ
e of
for
m
erie
s of
form
erial
numbe
r of
form
Bature of
Rectificatio
n
i$natur
e of
officer
285 *ormat of register of Computer monitor6 printer an& CP3 allotte&.
r. Bame of
staff
'esi$nation 'evice
name
erial
number of
device
i$nature
of staff
date
2=5 *ormat of Certifi!ate for re!tifi!ation of &etails on the forms issue&$
To,
;/s. GPX
Bo. ales Ta& Officer/form" /rectification/period/ dated"""""""""""
53
ub? Rectification of details on the statutory form.
Ref? 12 Pour application for rectification dated""""""""""""""
22 A form bearin$ series """" and serial number issued by my office.
Hentleman,
This is to certify that follo3in$ details have been rectified by my
office.
Sr.No. +arlier &etails on form 0etails on the form no?.

0lace / date i$nature of the ales Ta& Officer
Bame of officer.
2.2 *ormat of monthly report to be submitte& to BC#(&&CS'#CS' offi!e ?
S'(',S',C(2 R+POR' O* ,SS3(NC+ O* CS' S'('3'ORH
*ORMS
P(R'),
2o!ation"
*or the month of Month of )
r.
!pplicatio
ns
Received
Forms
Re7uested
O.
>.
'ur
in$
;o
nth
Tot
al
C
for
m
Ot
her
Tot
al
Bo of
applica
tions
dispos
ed
Bo of
forms
issued
C
for
m
Ot
her
Tot
al
Bo. of
applica
tions
Rectifi
ed
Bo. of
forms
rectified
C
for
m
Ot
her
Tot
al
Bo.of
forms
cance
lled
Closin
$
>alanc
e of
applica
tions
!$e of
0ende
ncy
Y
.
da
ys
Z .
day
s
1 2a 2b 2c *a *b *c ( )a )b )c + .a .b .c 6 /
14
a
14
b
P(R'),,
54
PROER+SS,V+ figures
r. Bo.
Total
applicatio
ns
Received
Forms
Re7uested
C
for
m
Ot
her
Tot
al
Bo of
applica
tions
dispos
ed
Bo of
forms
issued
C
for
m
Ot
her
Tot
al
Bo. of
applica
tions
Rectifi
ed
Bo. of
forms
rectified
C
for
m
Ot
her
Tot
al
Bo.of
forms
cance
lled
Closin
$
>alanc
e of
applica
tions
!$e of
0ende
ncy
Y
.
da
ys
Z .
day
s
1 2 *a *b *c ( )a )b )c + .a .b .c 6 /
14
a
14
b
55