Return cum chalan under rule 5 of the central sales tax bombay rules, 1957 in excel form iiibb for maharashtra. Cst is levied at 2%, provided purchasing dealer issues form c. Form f, form of declaration to be issued by the transferee. What is a formc, why is it used, and who can issue a form. Form c under central sales tax act 1956 caclubindia. It is a form given by buyer to seller in case of interstate sales it can be given by registered buyers only it is given quarterly party vise. Central sales tax forms department of commercial taxes. 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. Form vi, form of return under rule 14a1 of the central sales tax andhra pradesh rules, 1957. In case no form c is released, then the cst will be charged at the imposed vat rate. C form is an important and foremost common among dealers registered.
Form3, register of declaration form c, 160 kb, pdf, download. C form is an important and foremost common among dealers registered under cst act. No tax was payable under the cst act in view of the general exemption referred to in subsection 2aor in. If buyer and seller are situated in different states then central sales tax comes into picture. Hc directs issuance of form c to assesses holding a valid registration certificate in form bunder cst act in respect of interstate sale made for power transmission. Form a, application for registration under section 7172 of central sales.
Faquser manual for migration of dealers in gstn new. And jaibros tools are required to furnish the details of purchase under the act central sales tax act, 1956 in their quarterly return of sales tax and sales tax department will. Rules show that even when the original c form is lost the. Virtual legal assistant, query alert service and an adfree experience. Form c the central sales tax registration and turnover rules, 1957 counterfoil. Circular about single id registration list of sru in gujarat online cst forms wef 01072008 amendments online. Return by a dealer under the central sales tax act, 1956 in excel mtr 6. Download ecst form department of goods and services tax. C form is a declaration form under central sales tax act 2. In essence it is the tax one has to pay on the sale of goods which are sold. Central sales tax cst is a tax on sales of goods levied by the central government of india. 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. Form c is issued by a registered dealer or purchaser to seller in case of cst so as to charge him sales.
Cst central sales tax forms in excelfillable pdf finotax. Short title, extent and commencement 1 this act may be called the central sales tax act, 1956. Issues in issue of form c in cst by ca mahadev r following are the goods specified us 83 of cst act 1956 in respect of which an interstate sale to a registered dealer is liable to tax at concessional. The goods are taxed at 0% under section 85 of the cst act, read with section 84 against. However the cst rules may provide for non issue of blank c forms to a defaulting dealer in which case no blank forms may be issued. Purchases against c form will attract 2% central sales tax cst. Cst is applicable only in the case of interstate sales and not on sales made within the state or importexport. Cst is important when goods are moving from one state to another state. Central sales tax registration and turnover second amendment rules, 1973. Some issues pertaining to c forms under cst act 1956 taxguru. Every dealer is liable to pay tax under the central sales tax act, on all sales of goods other. An act to formulate principles for determining when a sale or purchase of goods takes place in the course of interstate trade or. Interstate sales have to be taxed at 0% cst rate against form c when.
Under cst act 1956 there are lot of forms and declarations which help in saving cst on the interstate transactions. Understanding various forms under central sales tax act 1956. Engage your students during remote learning with video. Central sales tax refers to the tax levied on sales generated during interstate trade and commerce in a country. Miscellaneous act carriage by road act 2007 procedure for s.
There are certain forms prescribed under sales tax rules, 1957. Use of c form, f form and h form under cst vat ca club. 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. Summary of different forms under cst different cst forms. I have added the content that i have found in caclub india below. Subject to the other provisions of this act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under general sales tax. Purpose a this form has been prescribed for application of registration under. Application for registration under section 7172 of the central sales tax act, 1956 in excel format by finotax. What is a formc, why is it used, and who can issue a formc. 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. If c form is lost, indemnity bond in form g is to be given and then duplicate c form can be issued. 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. 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.
Some issues pertaining to c forms under cst act 1956. Circular about specified goods and electronic system for form402403405. One c form for all purchases from one party in one quarter. 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. Due to security reason, 30 days password change policy is introduced. Last date of submission self assessment form18 for fy 1617 is 31032020. Interstate sales exempt e1, interstate sales e2, interstate sales exempt with form c the option is under cst exemption set to no trs interstate sales zero rated, sales zero rated form type.
Cst forms excise and taxation department himachal pradesh. Download forms welcome to commercial taxes department. Application for registration under section 7172 of central sales tax act, 1956. Provided further that form f in force before the commencement of the. Return of central sales tax payable for the quartermonthyear under the central sales tax. 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.
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