Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated 9th May 2018.
THE CENTRAL SALES TAX ACT, 1956.
No. CST. 1418/CR 44/Taxation-1.—In exercise of the powers conferred by sub-sections (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956) and of all other powers enabling in this behalf, the Government of Maharashtra hereby makes the following rules further to amend the Central Sales Tax (Bombay) Rules, 1957, namely:-
1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2018.
2. In rule 9A of the Central Sales Tax (Bombay) Rules, 1957 (hereinafter referred to as “the principal Rules”), for clause (b) the following clause shall be substituted, namely:—
“(b) The order of assessment under the Act shall be in Form VII (B-1), if passed electronically, or in Form VII(B), if passed otherwise.”.
3. After FORM VII(B) of the principle Rules, the following Form shall be inserted, namely:-