(1) Every registered dealer, while filing return under rule 7, for the month / quarter ending on 30th of June, 30th of September, 31st of December and 31st of March every year, shall furnish to the Assessing Authority, the declaration and/or certificates as referred to in sub-rule (7) of the rule 12 of the CST (R&T) Rules, received from the purchasing dealers / transferees for the transactions made in the quarter preceding to the quarter for which the return is filed as above showing the particulars of transactions in the statement of Form C, E-i / E-ii, F, H, I and J as applicable.

(2) The statement as referred to in sub-rule (1) above shall be submitted in duplicate, a receipted copy of which shall be returned to the dealer in token of acknowledgement of the declarations and/or certificates submitted.