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Procedures under CST Act and Rules prescribe very few procedures like forms for
State Vat law applies registration and concessional rate of purchase. In case of other
to CST in many cases procedures like returns, appeal, refund, interest, penalties, recovery etc.,
provisions as per State laws apply.
Registration of a Every dealer who effects inter-state sale is required to register with State
dealer sales tax authorities who are empowered to grant registration under CST
Act. Application should be in form A. Security has to be furnished.
Certificate of registration will be in form B.
All items must be All items of purchase and sale must be included in CST Registration
included in Certificate. Otherwise, these are not eligible for purchase at concessional
registration certificate rate.
Forms under CST Act Form C, E-I/E-II, F, G, H, I and J have been prescribed to avail
concessional rate of CST. Form C and E-I/E-II and F are required to be
collected and submitted on quarterly basis. In case of forms H, I and J,
no time limit has been prescribed. F form is to be obtained on monthly
basis.
Loss of C form If C form is lost, indemnity bond in form G is to be given and then
duplicate C form can be issued.
Following are the forms prescribed under CST (Registration and Turnover) Rules, 1957.
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