Green City

Procedures under CST
|Procedures under State Vat law applies to |CST Act and Rules prescribe very few procedures like forms for registration and concessional |
|CST in many cases |rate of purchase. In case of other procedures like returns, appeal, refund, interest, penalties,|
| |recovery etc., provisions as per State laws apply. |
|Registration of a dealer |Every dealer who effects inter-state sale is required to register with State 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 included in registration |All items of purchase and sale must be included in CST Registration Certificate. Otherwise, |
|certificate |these are not eligible for purchase at concessional 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. |

Prescribed forms under CST
Following are the forms prescribed under CST (Registration and Turnover)