The Punjab Government has extended the due date for submission of all statutory forms under CST Act (C,E-I, E-II, F forms etc) from 20th November 2010 to 31st March 2011 by an official notification dated 16th February 2011. It is here to be noted that normally the Excise and Taxation Department, Punjab normally asks for to give all statutory forms under CST Act along with the annual statement to be filed on 20th November every year under the PVAT Act 2005.
However C forms and other statutory forms can be submitted even after such date, at the time of assessment or even at appellate level as the law has been well laid down by Hon’ble Punjab & Haryana High court in R.S cotton Mills case v State of Punjab and in many other cases.
The relevant notification is being produced herebelow for ready reference of readers:
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
The 16 February,2011
NO. G.S.R /P.A.8/2005/S.70/Amd. ( 32)/2011- In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax, 2005 (Punjab Act No. 8 of 2005). and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely:-
1 (1) These rules may be called the Punjab Value Added Tax (1st Amendment) Rules, 2011.
(2) They shall come into force on and with effect from the date of their publication the Official Gazette.
2 In the Punjab Value Added Tax Rules, 2005, in rule 40, in sub-rule (2) in the last proviso, at the end, for the sign ”. “ the sign ” ; “shall be substituted and thereafter the following proviso shall be added namely:-
“Provided further that for the year 2009-10, the statutory declaration under the Central Sales Tax Act, 1956 shall be filled up to 31st day of March, 2011”.
SHIVINDER SINGH BRAR,
Financial Commissioner Taxation and
Secretary to Government of Punjab.
Department of Excise and Taxation.