A dealer who has sold goods in accordance with the provisions of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956) and has claimed or intends to claim deduction under clause (b) of sub-section (1) of section 16 from his turnover of sales, shall, within three months from the end of the concerned return period to which such sale relates, furnish before the appropriate assessing authority the following:-

(a) a copy of contract or order for export of goods out of the territory of India, if any;

(b) a copy of the Customs Clearance Certificate;

(c) a copy of tax invoice, invoice, cash memo or bill issued to the purchaser;

(d) transport documents i.e. Bill of Lading, Airway Bill, or a like document;

(e) declaration in Form 35, or/and Form 36, or/and Form 37 as stated in sub-rule (2) of rule 76, and

(f) other relevant documents evidencing such export:

Provided that if such appropriate assessing authority, upon application by the dealer, is satisfied that the dealer has been prevented by sufficient cause from furnishing such Form(s) and documents within the time as stated, such appropriate assessing authority may allow the dealer further time, as he may deem fit, for furnishing the same.