Declaration form f application of registration under section 7 17 2 certificate of registration. The following four copies of form ii cst challan gets printed. Jan 10, 2014 rules show that even when the original c form is lost the assessing authority, on the basis of indemnity bond may proceed with the assessment for giving the benefit of exemption under subsection 4 of the section 8 of the central sales tax act, 1956. Form i to be issued by the sez buyer, customs import. Cst is important when goods are moving from one state to another state. As per this circular existing procedure of issuing.
Legal remedy for nonreceipt of form c under cst act, 1956 if, for any reason form c is not forwarded by the purchasing dealer to the selling dealer, then, the only recourse available is to file a suit for recovery against the sales tax department from purchasing dealer or arbitration clause under the agreement. So in this case,ife1 form is given,cst charged only once and not twicethis form is given by first seller to first buyer which enables him to exempt future csthence e1 is a fo. Under the current system, even if a defaulting supplier admits and corrects his annexure, additional setoff credit is not made available to the purchaser automatically. Duplicate copy of form c accepted in case original form. Summary of different forms under cst different cst forms. There is no specific timelimit for submission of form i under cst rules as against quarterly time limit for form c or form f.
Central sales tax cst is an indirect, origin based tax on customers and is payable in the state where a particular product is. Section 84 of cst act which provides for furnishing of c form for concessional rate of cst, runs as under. Act, 1956 vi penalty for late submission of return under the c. Under cst act 1956 there are lot of forms and declarations which help in saving cst on the interstate transactions. Eapplication of cst forms under cst act in maharashtra state. Return of central sales tax payable for the quartermonthyear under the central sales tax. Download ecst form department of goods and services tax. State government cannot levy the tax on interstate transactions however all such transaction are administered by the state government thats why provisions relating to states vat in many situations are applicable even.
There are certain type of forms which has been prescribed under central sales tax rules 1957, form c for making interstate purchase at lower rate, form f used to transfer goods from one branch to other in different state without making it as sale form e1 and e2 used when interstate sale or purchase which are effected by mere transfer of document of title subsequent sale. Use of c form, f form and h form under cst vat jun 30, 2017 vat cst kewal garg to avoid cascading effects of cst vat and to avail concessions or exemptions, various forms, like c form, f form, h form, etc. I want to purchase some goods from chennai iam a cst dealer based in a. Under the act cst department of goods and services tax. Thus, the petitioner, having a valid registration certificate under the cst act, 1956 is still valid for the goods defined in section 2d of the cst act, 1956, including high speed diesel, and the petitioner though having migrated to gst regime by getting registration under the cgst act, 2017 with effect from 172017 is entitled for issuance. In essence it is the tax one has to pay on the sale of goods which are sold through interstate trade.
New procedure of application and issuance of cst e. The central sales tax act, 1956 page 2 of 20 i a local authority, a body corporate, a company, any cooperative society or other society, club, firm, hindu undivided family or other association of persons which carries on such business. Due to security reason, 30 days password change policy is introduced. Form of declaration by person objecting to the notice under section 45. Cst central sales tax forms in excelfillable pdf finotax. Issue of voluntary registration under subsection 7 of section 15. Tripsheet to be sumitted by the transporters or owner of the vehicle carrying the goods form19.
First of all it should be noted that availing of concessional rate of cst depends upon filing of the c form. Cst security bond infillable pdf form 1 for rajasthan. Form of certificate for making government purchases form e i. Oct 15, 2012 in this regard the relevant rules under cst act with regard to c and f forms are reiterated as under. Central sales tax forms department of commercial taxes. P should i raise c form and send to seller before receiving goods or after receiving them. I amwe are registered under the act counterfoil the central sales tax.
New procedure of application and issuance of cst edeclarations by ca rajendra shete january 29, 2014 1 comment the procedure for issuance of statutory declarationforms form c, form f, form h, form ei and form eiiunder central sales tax act 1956 has been changed with effect from 1. C form against interstate sales, value added tax vat cst. Some issues pertaining to c forms under cst act 1956. Form of certificate for making government purchases. Circular about specified goods and electronic system for form 402403405. Jan 20, 2017 i have added the content that i have found in caclub india below. Jan 29, 2014 new procedure of application and issuance of cst edeclarations by ca rajendra shete january 29, 2014 1 comment the procedure for issuance of statutory declarationforms form c, form f, form h, form ei and form eii under central sales tax act 1956 has been changed with effect from 1 st february 2014. Section 4e of cst act provides that state government may make rules regarding the authority from whom, the conditions subject to which and the fees subject to payment of which any form or certificate prescribed under clause a of the first proviso to subsection 2 of section 6ei and eii forms or of declaration prescribed under sub. Rules show that even when the original c form is lost the assessing authority, on the basis of indemnity bond may proceed with the assessment for giving the benefit of exemption under subsection 4 of the section 8 of the central sales tax act, 1956. Mar 21, 2016 this template will comprise of the annexures of sales and purchases and all the vat return forms viz.
The dealers will be required to fill invoicewise details in the sales and purchase annexures which have been integrated with the returns. Return by a dealer under the central sales tax act, 1956 in excel mtr 6 for maharashtra. Circular about single id registration list of sru in gujarat online cst forms wef 01072008 amendments online forms received a quick guidance to obtain cst forms online. Form c received from purchasing dealer with name of state of issue iv number and date of the railway receipttrip sheet of lorryor any other document of other means of transport i we the selling dealer mentioned above do certify that a. Register to be maintained by registered dealers who obtain forms from the commercial tax department. Form number with details will be displayed as shown in the tabular column. Forms and downloads of commissioner of labour industrial dispute act 1947. A dealer, registered under central sales tax act, is liable to file periodic returns as per periodicity and due dates as may be prescribed under the local sales tax vat law.
Thus, in all practical perspective, form i should be submitted at the time of completion of assessment audit. No tax was payable under the cst act in view of the general exemption referred to in subsection 2aor in pursuance to any exemption or concession granted under subsection 5 of section 8, on the sale of the goods covered by. Certificate under subsection 2 of section 6 form f. Sc upholds hc decision on form c availability after gst.
The hc said the cst act does not restrict the usage of form c only for the purpose of resale, but can be used for resale, manufacture, processing or generationdistribution of electricity. Ii amount of itcitr adjusted under rule 8d of cst wb rules,1958 iii net tax payable under the c. May 29, 2018 e1 formin case, we purchase goods interstate and then again sell interstate,repay cst twice. In the state of maharashtra, there was an old circular whereby the dealers holding cst registration certificate, but not having any tax liability under the cst act. Assessee can issue cform for high speed diesel under cst act. Circular on validity of form i under central sales tax act. What is a formc, why is it used, and who can issue a form. This template will comprise of the annexures of sales and purchases and all the vat return forms viz. Use of c form, f form and h form under cst vat ca club. The department had launched an online application for cst forms. Form c the central sales tax registration and turnover rules, 1957 counterfoil. Generating ecst waybill or evat waybill for ap state vat. If you continue browsing the site, you agree to the use of cookies on this website.
Form of declaration to be issued by the transferee. Central sales tax refers to the tax levied on sales generated during interstate trade and commerce in a country. Dec 30, 20 rules show that even when the original c form is lost the assessing authority, on the basis of indemnity bond may proceed with the assessment for giving the benefit of exemption under subsection 4 of the section 8 of the central sales tax act, 1956. Circular about specified goods and electronic system for form402403405.
Form of authorisation under section 78 to appear before the tax authority other than the high court. In this regard the relevant rules under cst act with regard to c and f forms are reiterated as under. Challan c to be attached by the dealer with return or application. Application for registration under section 7172 of the central sales tax act, 1956 in excel format by finotax. C form purchase from registered dealer buyer to seller d form sale to government now abolished buyer to seller e1e2 form subsequent sales in transit seller to buyer f form sale to branchconsignment agent buyer to seller g form indemnity bondgiven if any form lost person who has lost form h form sale to exporter buyer to seller. Each purchaser has to establish that credit by running another match report. Purpose a this form has been prescribed for application of registration under central sales tax act 1956. Challan b to be returned to the assessing authority by the treasury. What is a formc, why is it used, and who can issue a formc. I have added the content that i have found in caclub india below. Understanding various forms under central sales tax act 1956. Commissioner of sales tax has issued a trade circular no.
Form c is issued by a registered dealer or purchaser to seller in case of cst so as to charge him sales tax. Application for registration under section 7172 of central sales tax act, 1956. The institute of chartered accountants of india set up by an act of parliament. We are applying for c form for he period of 14 q1, but the returns are already revised once and also the dealer is not liable for vat audit, plz suggest in.
Tnvat forms tamil nadu vat registration, return forms. If any person purchasing goods is guilty of an offence under clause b or clause c or clause d of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a. Although the cst act 1956 is on the verge of its end with the advent of gst knocking at the doors waiting to change the whole picture of indirect taxation in india. They can be view and download from the view download link. Application for registration under section 7172 of central sales tax act.
Chalan mtr6 for amount payable under cst act in excel form xiii b for maharashtra. Allocation of gst taxpayers to state authorities as on 08. Hc allows issuance of form c for interstate purchase of highspeed diesel to be used in manufacture of cement, after the promulgation of cgst sgst act. Cst forms excise and taxation department himachal pradesh. Return of turnover under the central sales tax act, 1956 in excel form 1 for west bengal.
Duplicate copy of form c accepted in case original form c. Duplicate copy of form c accepted in case original form c is lost by the authorities on interstate sale transactions in india, central sales tax cst is leviable on the sale value of the goods. Tnvat forms tamil nadu vat registration, return forms, tn. Procedure for submission of application for cst edeclarations certificates and issuance of the same electronically.
Although the cst act 1956 is on the verge of its end with the advent of gst knocking at the doors waiting to change the whole picture of indirect taxation inindia. Jun 16, 2009 we are applying for c form for he period of 14 q1, but the returns are already revised once and also the dealer is not liable for vat audit, plz suggest in this situation how the dealer will give c forms. Form of certificate for making government purchases form e1. Forms and downloads quick links commissioner of labour. Aug 16, 2018 the hc said the cst act does not restrict the usage of form c only for the purpose of resale, but can be used for resale, manufacture, processing or generationdistribution of electricity. Unique id in the form of tax identification number under mvat act, cst act, luxury tax act, and maharashtra tax on the entry of goods in to local areas act, 2002. Form can be downloaded from the website of state vat or can be obtain. Assessee can issue cform for high speed diesel under cst. Jan 24, 2019 download central sales tax cst form a. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. All forms from the commissioner of labour will be displayed in this section with details. It is further certified nonliability to tax under the central sales tax act, 1956 in respect of goods referred to in certificate i has not been claimed from any other person and that no other certificate for such nonliability has been issued to any other person in respect of those goods. The procedure for issuance of statutory declarationforms form c, form f, form h, form ei and form eii under central sales tax act 1956 has been changed with effect from 1st february 2014.
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