Section 31: Possession and submission of certain records by owners etc., of vehicle and vessels

Q: What does Section 31 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 31 CST Act pertains to "Possession and submission of certain records by owners etc., of vehicle and vessels". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 31 of The Central Sales Tax Act, 1956 (CST Act) governs possession and submission of certain records by owners etc., of vehicle and vessels. As verified on 19 May 2026.

Q: Is Section 31 CST Act still in force?

Yes, Section 31 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 31 CST Act?

धारा 31 CST Act is the Devanagari Hindi reference for Section 31 of the The Central Sales Tax Act, 1956. Section 31 of The Central Sales Tax Act, 1956 (CST Act) governs possession and submission of certain records by owners etc., of vehicle and vessels. As verified on 19 May 2026.

Q: What is Dhara 31 CST Act?

Dhara 31 CST Act is the Roman Hindi reference for Section 31 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 31 of The Central Sales Tax Act, 1956 (CST Act) governs possession and submission of certain records by owners etc., of vehicle and vessels. As verified on 19 May 2026.

Q: How to cite Section 31 of The Central Sales Tax Act, 1956?

Cite as: "Section 31, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 31 (India).

Law on Tips Editorial Board

- The owner or other person in charge of a vehicle or vessel shall, while transporting any consignment of goods exceeding such quantity or value as may be prescribed under sub-section (2) of section 29, carry with him, -

(i) a bill of sale, delivery note, way bill or certificate of ownership, and

(ii) such other documents as may be prescribed, relating to the goods under transport and containing such particulars as may be prescribed, and shall submit to the prescribed authority, having jurisdiction over the area in which the goods are delivered, the documents aforesaid or copies thereof within such time as may be prescribed,

(iii) any person who undertakes to transport or delivery any consignment of notified goods in any vehicle or vessel or any other conveyance exceeding the value of rupees two thousand and five hundred or such amount as notified by the Government from time to time shall have a permit obtained from the authority as prescribed in subsection (7) of Section 30E.