Form c under cst act download

I amwe are registered under the act counterfoil the central sales tax. Central sales tax refers to the tax levied on sales generated during interstate trade and commerce in a country. Jan 20, 2017 i have added the content that i have found in caclub india below. Understanding various forms under central sales tax act 1956. Duplicate copy of form c accepted in case original form c.

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. Return by a dealer under the central sales tax act, 1956 in excel mtr 6 for maharashtra. Central sales tax cst is an indirect, origin based tax on customers and is payable in the state where a particular product is. Allocation of gst taxpayers to state authorities as on 08. Forms and downloads quick links commissioner of labour. When to submit the c form with the authorities by the selling dealer. Each purchaser has to establish that credit by running another match report. 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. Application for registration under section 7172 of central sales tax act, 1956. First of all it should be noted that availing of concessional rate of cst depends upon filing of the c form. 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.

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. The following four copies of form ii cst challan gets printed. 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. All forms from the commissioner of labour will be displayed in this section with details. Download ecst form department of goods and services tax. Form c under central sales tax act 1956 caclubindia.

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. 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. Issue of voluntary registration under subsection 7 of section 15. Please refer to above trade circular wherein it was stated that consequent to amendment in section 8 of central sales tax act w. Chalan mtr6 for amount payable under cst act in excel form xiii b for maharashtra. Assessee can issue cform for high speed diesel under cst act. 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. 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.

What is a formc, why is it used, and who can issue a form. 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. Declaration form f application of registration under section 7 17 2 certificate of registration. 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. Tnvat forms tamil nadu vat registration, return forms. Holds that assessees registration certificate under cst act rw cst registration and turnover rules continues to be valid for purpose of interstate trade of highspeed diesel despite migration. 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. Form c the central sales tax registration and turnover rules, 1957 counterfoil. 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. New procedure of application and issuance of cst e. Circular on validity of form i under central sales tax act. Oct 15, 2012 in this regard the relevant rules under cst act with regard to c and f forms are reiterated as under. C form against interstate sales, value added tax vat cst.

Summary of different forms under cst different cst forms. Cst security bond infillable pdf form 1 for rajasthan. P should i raise c form and send to seller before receiving goods or after receiving them. Form of certificate for making government purchases form e i. Forms and downloads of commissioner of labour industrial dispute act 1947. 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.

Under the cst laws, cst would be charged at the rate of vat as applicable in the sellers state on such goods. Ii amount of itcitr adjusted under rule 8d of cst wb rules,1958 iii net tax payable under the c. 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. 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. Jan 24, 2019 download central sales tax cst form a. If you continue browsing the site, you agree to the use of cookies on this website.

Cst is important when goods are moving from one state to another state. In this regard the relevant rules under cst act with regard to c and f forms are reiterated as under. In essence it is the tax one has to pay on the sale of goods which are sold through interstate trade. 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. Assessee can issue cform for high speed diesel under cst. Form can be downloaded from the website of state vat or can be obtain. What is a formc, why is it used, and who can issue a formc. Whereas rules 21 and 71 of the central sales tax act 1956,require that in the event a blank or duly completed form of declaration is lost while it is in the custody of the purchasing dealer or in the transit to the selling dealer, the purchasing dealer and as the case may be also a selling dealer, the assessing authority from whom 5the. Section 84 of cst act which provides for furnishing of c form for concessional rate of cst, runs as under. Use of c form, f form and h form under cst vat ca club. The dealers will be required to fill invoicewise details in the sales and purchase annexures which have been integrated with the returns. 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. 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. Challan c to be attached by the dealer with return or application.

Cst central sales tax forms in excelfillable pdf finotax. 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. Circular about specified goods and electronic system for form402403405. Some issues pertaining to c forms under cst act 1956. Tripsheet to be sumitted by the transporters or owner of the vehicle carrying the goods form19. Return of turnover under the central sales tax act, 1956 in excel form 1 for west bengal. They can be view and download from the view download link. I want to purchase some goods from chennai iam a cst dealer based in a. 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. Application for registration under section 7172 of the central sales tax act, 1956 in excel format by finotax.

Purpose a this form has been prescribed for application of registration under central sales tax act 1956. Certificate under subsection 2 of section 6 form f. 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. 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. Eapplication of cst forms under cst act in maharashtra state. 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. Form of authorisation under section 78 to appear before the tax authority other than the high court. Due to security reason, 30 days password change policy is introduced.

Central sales tax forms department of commercial taxes. 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. 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. 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.

Circular about specified goods and electronic system for form 402403405. Act, 1956 vi penalty for late submission of return under the c. Form number with details will be displayed as shown in the tabular column. This template will comprise of the annexures of sales and purchases and all the vat return forms viz. 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. C form is an important and foremost common among dealers registered under cst act 1956 engaged in interstate sales or purchases. Form of declaration to be issued by the transferee. Generating ecst waybill or evat waybill for ap state vat. May 29, 2018 e1 formin case, we purchase goods interstate and then again sell interstate,repay cst twice. Tnvat forms tamil nadu vat registration, return forms, tn. Thus, in all practical perspective, form i should be submitted at the time of completion of assessment audit. Challan b to be returned to the assessing authority by the treasury.

Application for registration under section 7172 of central sales tax act. 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. Return of central sales tax payable for the quartermonthyear under the central sales tax. Duplicate copy of form c accepted in case original form. Register to be maintained by registered dealers who obtain forms from the commercial tax department. Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Cst forms excise and taxation department himachal pradesh. Form i to be issued by the sez buyer, customs import. Commissioner of sales tax has issued a trade circular no. 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. Form of certificate for making government purchases form e1. Sc upholds hc decision on form c availability after gst. Under cst act 1956 there are lot of forms and declarations which help in saving cst on the interstate transactions.

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. Form of certificate for making government purchases. There is no specific timelimit for submission of form i under cst rules as against quarterly time limit for form c or form f. Form of declaration by person objecting to the notice under section 45. I have added the content that i have found in caclub india below. Mar 21, 2016 this template will comprise of the annexures of sales and purchases and all the vat return forms viz. Procedure for submission of application for cst edeclarations certificates and issuance of the same electronically. Under the act cst department of goods and services tax. The institute of chartered accountants of india set up by an act of parliament. Form c is issued by a registered dealer or purchaser to seller in case of cst so as to charge him sales tax. Form of the list of vat practitioners qualified under. 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. As per this circular existing procedure of issuing. The department had launched an online application for cst forms.