Important Forms under the C.S.T. Act, Rules and Notifications
Particulars
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CST Form
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Time Limit
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Registration
Application
for Registration
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A
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(i)
30 days from date of liabilities u/s 3;
(ii)
30 days from the date of transfer of business u/s 44(4);
(iii)
60 days in case of succession upon death of the dealer u/s
44(1);
(iv)
30 days for additional place.
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Documents
Bond for
surety for obtaining documents / C form duplicate
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G
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When required
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Returns and Payments
Challan
for payment of tax, otherwise than with returns
(Form
IIIE is substituted by MTR-6 w.e.f. 5-2-2010)
(Form
IIIB was substituted by III-E w.e.f. 14-3-2008)
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MTR-6
III-E
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Certificates & Declarations
By
purchasing dealer for interstate purchases
By
interstate seller to purchasing dealer who effects sales u/s 6(2) (sale in transit)
By Receiving Branch / Consignment
Agent for goods received on stock transfer
By a purchasing Dealer to the
selling Dealer who can claim exemption of sales deemed to be in the course of
export out of India, u/s 5(3) of the CST Act
By Developer of SEZ / SEZ unit
By Diplomatic Mission / Consulate,
UN and other International bodies
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C
E-I / E-II
F
H
I
J
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To be obtained for every quarter
and submitted on quarterly basis
To be obtained for every quarter and
submitted on quarterly basis
Monthly, but to be submitted to
authorities quarterly
Upto the time of assessment by
first assessing authority.
Not specified in rules (but should
be submitted before assessment)
Upto the time of assessment by
first assessing
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Appeals
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IXB
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Within 60
days from the date of service of order.
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Other
Declaration
of Manager
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VB
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Within 30
days from the date of obtaining registration.
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