Sales Tax Rules, 2006

CHAPTER-XIII

ELECTRONIC INTERMEDIARIES

From: 2023-12-07 - To: 0000-00-00 150N. Responsibilities of e-intermediary.-- (1) The e-intermediary shall be responsible for security and confidentiality of the ‘Unique User Identifier’ allotted to him, and where any e- declarations is transmitted to the computerized system by using his ‘Unique User Identifier’, transmission of that e-declaration shall be deemed to have been transmitted by the e-intermediary to whom such ‘Unique User Identifier’ has been allotted. (2) The e-intermediary shall retain the data relating to all e-declarations transmitted by him electronically on behalf of a registered person, for a period of five years…