01 August 2013

Sales Tax Forms (CST)

Important Forms under the C.S.T. Act, Rules and Notifications



Particulars

CST Form

Time Limit

Registration

Application for Registration



A
(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.


Documents

Bond for surety for obtaining documents / C form duplicate



G


When required

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)







MTR-6

III-E


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




C

E-I / E-II


F


H




I


J


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

Appeals

IXB

Within 60 days from the date of service of order.


Other
Declaration of Manager


VB

Within 30 days from the date of obtaining registration.



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