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21. Declaration forms

(1) A dealer, who claims partial or full exemption from payment of tax on sale of goods;

(i) to another dealer or person in the State, shall furnish a duly filled in declaration or certificate or declaration in Form VAT-72 obtained from the purchasing dealer or person, required to be furnished under any notification issued under the Act, to his assessing authority up to the date of filling of annual return or audit report , as the case may be;

(ii) in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), shall furnish a declaration in Form VAT-15 obtained from and duly filled and signed by the prior to the date of filing of annual return or audit report, as the case may be:

Provided that the Commissioner on being satisfied and after recording reasons for doing so, may by notification in the Official Gazette, extend the period of furnishing such declaration form/certificate for a period not exceeding one year:

"Provided further that for the assessments completed up to March 31, 2011, the dealers may furnish declaration forms/certificates up to June 30, 2010"*]

(2) Blank declaration Forms VAT-15 shall be obtained from the authorized officer on payment in Government Treasury, authorized bank or the office of the authorized officer, a sum of rupees fifty for each book containing twenty five declaration forms.

(3) For obtaining any declaration forms referred to in sub rule (1), the registered dealer shall apply in Form VAT-16 to the authorized officer stating his requirement of such forms and shall furnish such other particulars, statements, information and documents as the said authority may require for his satisfaction about the bona fide use of such forms issued to the applicant on previous occasions and the bona fide purpose of the applicant’s present requirement of such forms.

(4) (a) If the applicant is found to have failed to comply with an order demanding initial or additional security under section 15, the authorized officer may reject the application.

(b) The authorized officer may, for reasons to be recorded in writing, reject the application of the applicant, on being satisfied that he has not made proper use of such forms previously issued to him or that he does not require the forms applied for.

(i) in making payment of any outstanding demand; or

(ii) in paying tax under the provisions of section 20; or

(iii) in furnishing any return or returns in accordance with the provisions of section 21 and rule 19 of these Rules; till such time as the defaults referred to in sub-clauses (i), (ii) and (iii) are removed or made good; however, where the said authority in a particular case is satisfied that the interest of the State revenue so requires, it/he may, instead of withholding the declaration forms, issue such forms in such numbers and subject to such conditions and restrictions as may be considered reasonable.

(d) Where the authorized officer does not proceed under clauses (a), (b) and (c), it shall issue the requisite number of declaration forms to the applicant or such lesser number of declaration forms which in his opinion, could satisfy the reasonable requirements of the applicant.

(5) All declaration forms shall be authenticated by the authorized officer with the seal of the office of issue, registration number and name of the dealer, date of issue and the period of its validity, while issuing the said forms to the dealer, and such forms shall remain valid for two years from the date of issue or for such further extended period of one year, as may be permitted by the authorized officer.

(6) No registered dealers to whom declaration forms are issued by the authorized officer shall either directly or otherwise, transfer the same to any other person.

(7) Every registered dealer shall keep the declaration forms received by him in safe custody and shall be personally responsible for the loss of Government revenue, if any, directly or indirectly from any theft, loss or destruction thereof. If any such form is stolen, lost or destroyed, the dealer shall immediately report the fact to his assessing authority or the authorized officer and shall issue public notice of theft, loss or destruction, and take such further action as directed by the assessing authority or the authorized officer.

(8) The dealer who reports theft, loss or destruction from his custody of any blank or duly completed form, shall be required to furnish security by way of an indemnity bond in Form VAT-65 against any possible misuse of the form; and when any form duly completed and signed is reported to have been stolen, lost or destroyed while in transit between the purchasing dealer and the selling dealer or between the selling dealer and the assessing authority, the purchasing dealer or the selling dealer, as the case may be, shall be required to furnish an indemnity bond as aforesaid.

(9) Where an indemnity bond under sub-rule (8) is to be furnished by the selling dealer, it shall be of such amount having regard to the circumstances of the case, as may be required by the assessing authority within such period as may be specified.

(10) Before furnishing of a declaration form to the selling dealer, the purchasing dealer or his business manager or any person specifically authorized by him in this behalf shall fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for the purpose. Thereafter, the purchasing dealer shall retain the counterfoil of the form and the other two portions marked “original” and “duplicate” shall be handed over by him to the selling dealer.

(11) No purchasing dealer shall furnish and no selling dealer shall accept a declaration form, which is,

(i) forged or fake, or not obtained under sub-rule (2); or

(ii) time-barred for being used under sub-rule (5); or

(iii) reported stolen, lost or destroyed under sub-rule (7); or

(iv) declared obsolete and/or invalid by the Commissioner under sub-rule (14).

(12) Any unused declaration form or forms remaining in stock with a registered dealer on the permanent discontinuance or closure of his business shall be surrendered by him to his assessing authority within a period of 30 days from the date of such discontinuance or closure.

(13) Where both the foils “original” and “duplicate” of a declaration form are lost, the selling dealer may obtain a duplicate declaration form from the purchasing dealer and the purchasing dealer shall record the following certificate thereon in red ink duly signed by him:

“I hereby declare that this is the duplicate of declaration form No……. signed on ……..... and issued to M/s……… on (date) ……... (Signature of the issuing/purchasing dealer)”

(14) The Commissioner may, by notification in the Official Gazette, declare that forms of a particular series, design or colour shall be deemed obsolete and/or invalid for use with effect from such date as may be specified in the notification.

(15) Notwithstanding anything contained in the sub rule (2) and (3) above, duly filled in declaration Form VAT- 15 may be obtained by a dealer electronically through the official website of the Department.