Central Sales Tax is an Act to formulate principles for determining, when a sale or purchase of goods takes place in the course of inter-state trade of commerce, or outside a State or in the course of imports into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of interstate trade of commerce and to declare certain goods to be of special importance in inter-state or commerce and specify the restrictions and conditions to which state laws imposing taxes on the sale or purchase of such goods is of special importance.
Eligibility criteria for CST registration is that the dealer should have entered into inter-state trade of commerce.
The process of registration commences with the submission of application by taxpayer. It ends unless application is rejected, with the grant of registration certificate bearing unique number called as TIN (Tax Identification Number).
The dealer need not visit the department with original documents. At the time of filing the application, a dealer can submit the scanned copy of the documents. Department will verify the soft copy of the documents online and issue Registration certificate online. If sales tax department has any query, they can call for physical presence of the dealer, if required
New dealer going for new registration:
New dealer in need of registration has to create a temporary profile to get a temporary login id, which will allow the dealer to fill up the form, make payment and finally submit the application to the tax officer to grant registration certificate( RC)
Existing dealer going for new registration :
Existing dealer can use his ! her permanent user id (TIN id) to get new registration for all the acts
Please make sure you go through below instructions before Registering online.
1. Make sure you are filling correct and valid details in the input fields as per the description. Read carefully before entering details.
2. Mobile Number fields will contain only 10 digit number. (Use of +91 is not allowed).
3. Do not use any initial prefixes (name or professional) before any names in the appl cation such as “ Mr. ! Mrs. ! Shri ! Shrimati ! Master! M!s ! Messrs.! any professional suffix (CA, Dr, Adv, Arch, CS etc.)“ .
4. Wherever ADD button is mentioned, you can add multiple details. E.g. Address, Bank details etc.
5. You can use DELETE button wherever multiple details are not needed as per your convenience.
6. Wherever multiple details have been entered make use of side arrows to navigate information.
7. Make sure you have all soft copies of the documents which will be uploaded during the registration process.
8. While filling FORM A, NEXT button will save all the data you have entered before clicking on NEXT.
9. PREVIOUS button will take you to previous page.
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3. Steps of Registration Process
We will be covering following steps for completing Registration under Central Sales Tax Act (CST).