Sub: download of Non-GST goods against Form C for use in the . issued by Commissioner of Sales Tax, Odisha. Copy of. There are certain type of forms which has been prescribed under central sales tax rules , form C for making interstate download at lower. Commercial Tax Department, Government Of Uttarakhand, India.
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THE CENTRAL SALES TAX. (Registration & Turnover) Rules, FORM 'C'. [ See rule 12(1)]. Form of declaration. Counterfoil. Duplicate. Original. applicable across the country. Forms like Form A,B,C, etc. prescribed in these rules are also applicable all over India. 2. The Central Sales Tax (Name of State) . Commercial Taxes Department. Government This manual is the primary reference for Auto Generation of C Forms. Central Sales Tax. CTD.
Total likes: At the time of collecting the C-Form booklet from the dept, the C-form numbers will be noted down by dept in a register given to the companies. C-form contains of 3 copies. One copy for the company and remaining two copies to the creditor. You should maintain a C-form register and mention the numbers for whom you are issuing the C-form and invoice break-up details should be attached with the respective C-form. At the time of assessement of sales tax, you should provide the details C-form register to the dept.
Recently the my customer issued me the Form-C with a request to issue E1 for the 1st. While filing application on-line for E1 Chattisgarh , it denied to accept the application for the year as because the date of Invoice Jan On enquiry at the department, it is learnt that the E1 could not be issued for due to the date of invoice.
And there is no provision in the state sales tax rule for manual issue of E1. My question is that although the matter is genuine and every compliance is there, why should I be deprived of the E1 and liable for consequences.
Regards Asis Protihar.
Ours is a SSI manufacturing unit in Punjab. Now after one year, the customer has informed us that they cannot issue Form I to us. The customer has instead sent us the C Form i. Can we now change the Sales from I form to C form? Sales tax officer is insisting to pay full VAT tax on the sales, with interest and penalty or I form only. The reason cited by him is that once annual return has been file no revision can be made what so ever, as per CST Punjab rules.
Can the sales tax officer refuse to accept C Form, when it is a genuine Inter-state sales with lorry receipt details etc. Sir we are a registered delaer in delhi. I have a query that in case of vat exempted on goods in a state,sells the goods to other state can impose CST on the said goods and require C form.
To carry out the purposes of the Central Sales Tax Act, , three types of rules have been framed under such Act. They have given then their own name. Certain forms have been prescribed in each type of rules. Other forms relate to list of registered dealers and format of certain registers. This form is divided in three portions marked Original, Duplicate and Counter Foil.
downloading dealer, after making relevant entries and after putting his signatures issues portions marked Original and Duplicate to the selling dealer of the goods, the details of which have been given on the form. The selling dealer presents Original Copy before its assessing authority for claiming exemption from or reduction in rate of tax, as the law may provide. In absence of Form-C, downloading dealer would have been liable for payment of tax at the same rate which is applicable to sale of such goods within the State of selling dealer.
Single Form C can cover transactions of sales made in between same two dealers during the period of one quarter of a financial year. Such sale is also referred to as sale in transit. In case of such a sale, selling dealer endorses document of title to goods in favour of downloading dealer.
The downloading dealer either may take delivery of goods from the common carrier on the basis of document of title to goods or he may also effect sale to another person by further transfer of such documents of title to the goods.
Before delivery of goods is taken in the State of delivery, several inter-state sales can be effected by way of transfer of documents of title to goods.
For single journey of goods from the State of sale to the State of delivery, first inter-state sale is taxed in the State from which journey of goods commences.
Where first selling dealer is liable to pay tax on first sale, all other sales, effected by transfer of document of title to goods, are exempt from levy of tax if the selling dealer- i obtains Form-C from the downloading dealer; and ii Form-E1 from the selling dealer where it is the second inter-state sale and Form-E2 where it is any inter-state sale subsequent to second inter-state sale.
Form-C is always received by the selling dealer form its downloading dealer. Form-E1 is issued on demand to the first downloading dealer and in all other cases, Form E2 is issued by selling dealer to their downloading dealer, if such downloading dealer require such form for the purpose of claiming exemption on inter-state sale effected by transfer of documents of title to goods.
A principal may transfer his goods to his agent, head office or manufacturing unit in one State may transfer its goods to its branches or depots in other States, a downloading agent may dispatch goods to its principal in other State.
In all such cases, there is no inter-state sale. Also no sale is effected during their movement of goods from one State to another. For claiming that goods have moved from one State to another other than by reason of sale, the consignor of the goods is required to produce Form F, duly filled and signed by the consignee of the goods. For this, consignee should be registered in the State in which goods are to be delivered. Form-F is issued by transferee of goods to transferor of goods and one single form may cover consignments of goods transferred during one calendar month.
FORM H Where an exporter direct exporter receives an export order and for fulfitting such order, makes download of the goods, under the export order, then such download of such goods by the exporter and the sale of such goods made by selling dealer to exporter, are also deemed to be in the course of export of the goods out of the territory of India subject to the condition that exporter issues certificate in Form H to the selling dealer.
For such sale to exporter, the exporter issues Form H to the selling dealer and in such Form H, he certifies that —. Provisions of furnishing of Form H do not apply where an exporter makes random downloads of goods and whenever he gets an export order; he supplies goods out of his stocks.
Also they do not apply where downloadd and exported goods are different.
FORM J Sub-section 3 of section 6 of the Central Sales Tax Act, provides for granting exemption from tax on inter-state sales of any goods made to any official, personnel, consular or diplomatic agent of- i any foreign diplomatic mission or consulate in India; or ii the United Nations or any other similar international body,. All other forms, prescribed in the Central Sales Tax Rule, can be presented before the assessing authority till the assessment by first assessing authority.
A dealer of Odisha send damaged tyres received from downloaders within the warranty period to its principal outside Odisha. Sir, I am registered in delhi sales tax in automobiles, and machinery items i can sale tax free goods shoes use for labour.
Sir, If I am supplier. I am selling goods to party at Tamilnadu. The party is sending me monthly C Forms. That means all 12 C forms will be valid or only 4 will be valid and remaining 8 forms will be rejected?
If yes then why? If no then please give me proper reference about that. Kindly reply urgently. If in E2 sale the seller and downloadr are from same state. Then shall we issue Form-C to the seller. But the E1 sale is of different states are Form-C is issued in E1 sale. Pls,reply me…. I am registered dealer in maharashtra. I want to download good from chattisgarh and sell it in chattisgarh. What will be sales tax liability and form reqd? Hi, I am shoes supplier from agra,recently i shiped shoes to some in pune but he rejected the shipment i asked for return but he said transporter is asking for form c.
C being the ultimate customer, as per yr illustration has no obligation to collect an EII form. Pl re-chk the provisions. Your email address will not be published. Post Comment.
Goods and Services Tax Articles Featured. CA Yogesh Sharma. One C form can be used for no of transactions for one quarter. Chandan Ultimately receives the goods.
The Delhi High Court in this regard observed as under: CST , Sales Tax. AAAR, Maharashtra. July 8, at Pradeep Kumar says: July 1, at June 21, at 7: Respected Sir, What we have to do.
We have taken adjusted such goods return in our Account. So let me inform us about it as early as possible. June 9, at 7: Neha says: November 26, at 3: Sunil Jadhav says: October 26, at 9: Sunil J.
Sugandh Srivastava says: May 20, at 4: Reshma says: May 4, at 9: April 18, at Vijay says: April 11, at 5: March 1, at 9: Suresh says: May 24, at 6: January 22, at 2: Total likes: At the time of collecting the C-Form booklet from the dept, the C-form numbers will be noted down by dept in a register given to the companies.
C-form contains of 3 copies. One copy for the company and remaining two copies to the creditor. You should maintain a C-form register and mention the numbers for whom you are issuing the C-form and invoice break-up details should be attached with the respective C-form.
At the time of assessement of sales tax, you should provide the details C-form register to the dept. The rate of tax without C-form in case of interstate trade or commerce is equal to the rate of tax applicable in the state of the seller. In fact C-form is the proof that the sales is made to a registered dealer of another state.
The concept of C form is very simple. When Goods are moving from one state to another state, CST comes into play. Thus Govt gets that tax on final selling price. In such case when goods are moved from one state to another if full tax is paid by downloadr to Seller, then there will price rise, as downloadr is not entitled for SETOFF of CST paid on downloads.
To avoid this double taxation C Form plays importnat part.
C form is used to get goods downloadd from outside the state at concessional rate of Central Sales Tax. Please suggest the consequences on non-submission of form C to tax deptt i. Your are not logged in. Set Content Preference.
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