CA Lalit Bajaj At present, for obtaining declaration or certificates under the Central Sales Tax Act, 1956, the dealer submits/uploads application called SOR (Statement of Requirement) electronically. This SOR is processed by the Central Repository Officer and if found in order the statutory declarations/forms are approved and sent throug...

FAQ for dealers requesting for CST Forms in Maharashtra 1. Where do I get the New Template of SOR? Answer- To download the new SOR template, please visit http://www.mahavat.gov.in/Select: ‘Downloads’ And Click on ‘Forms’. On the ‘Electronic Forms’ page, click on the New SOR Template. 2. May I require separate log in ID for ava...

MVAT : Instructions for uploading Annual Revised Returns U/s 20(4)(b) and 20(4)(c) • Please download the latest version (Ver 1.8.0) template from Mahavat website. • Dealer can upload the Revised return u/s 20(4)(b) & (c) with Annual periodicity only. • Dealer can upload the Original, Fresh and Revised return u/s 20(4)(a) as per ...

Haryana State Government has recently clarified vide Circular No. 41/St-1, Dated:-14.1.2014 that additional surcharge i.e. at the rate of 5% shall be applicable to all the composition dealers registered under Haryana Sales tax except the retailer dealer under composition scheme pursuant to Rule 52....

Pursuant to the power conferred by Section 107 of the Delhi Value Added Tax Act, 2004 (“the Act”or “DVAT”), the Lt. Governor of National Capital Territory of Delhi, in the interest of general public provides for the Delhi Tax Compliance Achievement Scheme, 2013 (“the Scheme”), subject to fulfilling the eligibility conditions a...

You may be familiar with the word “F”. But today I am here to demystify the concept of F forms under CST ACT. The following conversation between Ankur and Aashish will help you to understand the concept in a great manner. Ankur : Hi Aashish !!,  wassup buddy ?? Aashish : Nothing man, feeling anger […]...

Madras High Court in a very important case namely USA Agencies vs The Commercial Tax Officer has held that input tax credit under system of VAT is merely a concession granted by the Legislature under the sales tax law...

Goods Movement Form under CST Act 1956; C, F, E1- E2 Form at a glance 1. INTRODUCTION There are certain type of forms which has been prescribed under central sales tax rules 1957, form c for making interstate purchase at lower rate, form E1 and E2 used when interstate sale or purchase which are effected […]...

The scheme for Lump Sum Tax on plywood is optional. No Input tax cedit will be available to a taxable person opting for lump sum taxation scheme. Taxable person opting for lump sum scheme shall be issuing retail invoice only. ...

Section 4 of Punjab VAT Act has been amended, which relates to constitution of VAT Tribunal. It provides the constitution of Tribunal, number of members in Tribunal, their qualification, appointment office holding period, power and duties of Tribunal members, chairman and Vice – chairman ...