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Forms and Procedures under CST

Procedures under CST

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.

Prescribed forms under CST

Following are the forms prescribed under CST (Registration and Turnover) Rules, 1957.

Form Description Frequency

A Application for registration Once

B Certificate of Registration Once

C Declaration by purchasing To be obtained


registered dealer to obtain goods at for every
concessional rate quarter and
submitted on
quarterly basis

D Form of certificate for making No question


government purchases (D form arises after 1-4-
cannot be issued in case of sale 2007.
made to Government on or after 1-
4-2007)

E-I/E- Certificates for sale in transit To be obtained


II for every
quarter and
submitted on
quarterly basis

F Form by branch/consignment Monthly, but to


agent for goods received on stock be submitted to
transfer authorities
quarterly

G Indemnity bond when C form lost When required

H Certificate of Export Upto the time


of assessment
by first
assessing
authority.

I Certificate by SEZ unit Not specified


in rules (but
should be
submitted
before
assessment).

J Certificate to be issued by foreign Upto the time


diplomatic mission or consulate in of assessment
India or the UN Agency by first
assessing
authority.

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