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) Rules,...
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