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Trade Circular No. 2T of 2009, dated – 23.01.2009

Sub.: Procedure for online submission of application [Statement of Requirement] for the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and delivery at the place of business of the dealer.

Ref.: 1. Trade Circular No.4T of 2006 dated 09/01/06.

2. Trade Circular No.10T of 2006 dated 29/03/06.

3. Trade Circular No.17 T of 2006 dated 28/06/06.

4. Trade Circular No.1 T of 2008 dated 25/01/08

5. Trade Circular No.15 T of 2008 dated 19/04/08

Dear Sir/Madam,

The procedure for issuance of statutory forms under the CST Act, 1956 has earlier been revised by Trade Circulars at Ref.No.1,2,3, 4,5 above. Accordingly, Central Repository section has been established at all locations in the State for issuance of these forms. As a move towards e-governance, the facility for online filing of application for issuance of forms has also been introduced in the Central Repository all over the state. As a step towards achieving 100 % e- Governance, the procedure of issuance of statutory forms under the Central Sales tax Act, 1956 is being further changed. To make the entire process faceless and hassle-free; the following revised procedure is being introduced.

(2) The revised procedure for filing on-line application is made applicable to all locations of central repository offices in the state and shall be made effective from 2nd February 2009. Under the revised procedure it now becomes mandatory for all registered dealers to make an online application for obtaining CST declarations. The utility for making an online application is made available on the sales tax Department’s website www.mahavat. gov.in. The dealer required to obtain the statutory declarations has to first enroll for e- services facility. The enrollment for e-services is necessary to take the benefit of various e-services provided by the Department, like e- eturn, e-registration, e-annexure, e-declaration, e-704 etc. Presently many dealers have enrolled for e- services for filing of e-returns; they can use the same login & password which they have created for filing of e-return. The other dealers who are yet to enroll for e-services facility have to first enroll themselves on the website of the department at www.mahavat.gov.in . The detailed procedure of enrollment for e- services is explained separately in another Trade Circular.

(3) The procedure to use the system of online application for CST declaration is self explanatory. However, help desks are being created at every Central Repository locations in case of any difficulty. The dealer may also approach to the concerned Central Repository officers in case of any specific quarry.

(4) After submitting the application for CST declarations online, the same would be accessed by the concerned Sales Tax Officer In-charge of the Central Repository. The officer will verify the following points.

(a) Whether the applicant dealer has applied for more than one form for the same accepting dealer for the same period.

(b) Whether the applicant dealer has filed all the returns for the earlier period and the turnover of O.M.S. Purchases are properly disclosed in the return.

(c) Are any dues outstanding with the dealer?

(d)Whether the transaction covering the commodity is appearing in the dealer’s registration record.

Upon verifying these details the concerned officer of Central Repository would either approve or reject the application giving reasons. In some instances the concerned officer may hold the approval for issuance of declarations if it is found that,

a) The dealer has not filed the return /returns for earlier period or the return is not available on the sales tax department automation system (mahavikas)

b) If the concerned officer is of the opinion that further verification is necessary before issuance of declaration.

However, in any case, the dealer would be intimated about approval, hold or rejection through the e-mail address provided by him at the time of enrollment to e-services.

(5) Since the application is submitted online, the dealer is not required to submit any document in printed copy or otherwise separately. Once the application is submitted online, it is expected that an e-mail or sms, shall reach to dealer within 7 working days stating the decision regarding approval, rejection or holding the declaration. Once the application is approved the dealer should get declaration in another 10 days by post or courier. It will be the endeavor of the department to reduce this period as far as possible. However, dealer should make enquiries only after the above period is over. It may please be noted that request for any early issuance of declaration shall not be entertained in any case.

(6) If the application is kept on hold the dealer should comply the requirements mentioned in e- mail or communicated otherwise by the respective officers of the Central Repository.

(7) Once the application has been approved, the Central Repository staff would print the required number and type of statutory forms, sign and dispatch them to the dealer’s main place of business either through courier or Post. The dealer or his authorized representative available on the main business premises would be required to give acknowledgment / receipt of envelope containing the forms with dated signature indicating his name and designation and duly stamped with office seal / designation stamp.

(8)In case of non-delivery or wrong delivery of the forms, the dealer is required to approach the concerned Central Repository with full details after 17 working days of making online applications so that, necessary action can be taken as per due procedure.

(9)Sub Rule (6) of Rule 4 of the Central Sales Tax (Bombay) Rules, 1957 prescribes fees payable in the form of court fee stamp to be paid at the time of obtaining Forms or declarations. It has now been administratively decided that no fees shall be charged for issuance of any declarations and delivery of forms. Thus dealers need not pay any amount as prescribed in the rule for obtaining declaration or any amount towards delivery charges.

(10) This new procedure for issuance of declaration is available online for the declarations pertaining to period from 01.04.2008 onward. Any application seeking declarations for the period prior to 01.04.2008 shall be made as per the existing manual system only (on CD). However such application shall be made prior to 31.03.2009. It may please be noted that the declarations prior to period 01.04.2008 shall not be issued after 31.03.2009.

(11) It may be noted that the present procedure of manual submission of application (on CD) & online application facility available on the website of Govt. of Maharashtra (www.vat.maharashtra.gov.in ) will be discontinued w.e.f. 02.02.2009.

(12) The procedure for the cancellation, rectification and issuance of duplicate declarations will remain same as earlier.

(13) This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.

You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai

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179 Comments

  1. ca kc singhal says:

    sir,
    state government is issuing form c / f/ h for central sales and also on behalf of central government . how one state government can say no for form c to other state supplier specially their assessment or appeal is pending
    regards
    ca kc singhal
    9824102121
    kcsinghal.1958@gmail.com

  2. ca kc singhal says:

    sir,
    state government is issuing form c / f/ h for central sales and also on behalf of central government . how one state government can say no for form c to other state supplier specially their assessment or appeal is pending
    regards
    ca kc singhal
    9824102121
    kcsinghal.1958@gmail.com

  3. NITIN NAWARE says:

    Dear Sir,
    I have filled the e_CST_application.xls form. I am not able to validate even all the data is correct. When I validate, there is no action, no error message. Please advice.

  4. Naveen says:

    Madam ,

    as per Question when i request for c form it showing msg like this DEALERS ARE REQUESTED TO SUBMIT DETAILS OF INTERSTATE PURCHASES RELATING TO RETURNS FILED FOR THE MONTH OF JAN FEB MARCH 2013 BY USING THE OPTION INTERSTATE PURCHASE->NEW ENTRY/UPLOAD XML & THEREAFTER SUBMIT SO AS TO ENABLE THEM TO DOWNLOAD “C” FORMS –

    If u want to Auto Generate C-from First u should give bill details in
    VAT MAin Page- Purchase Statement -interstate -Direct entry (if your bill is afterApril 2014)

    If it is upto tax period April 2014 then
    VAt Main Page- Interstate Purchase(upto tax period April 2014) – New entry

    If u finish this above procedure then u can Auto Generate C-from

  5. Shalini says:

    Dear sir

    when i request for c form it showing msg like this DEALERS ARE REQUESTED TO SUBMIT DETAILS OF INTERSTATE PURCHASES RELATING TO RETURNS FILED FOR THE MONTH OF JAN FEB MARCH 2013 BY USING THE OPTION INTERSTATE PURCHASE->NEW ENTRY/UPLOAD XML & THEREAFTER SUBMIT SO AS TO ENABLE THEM TO DOWNLOAD “C” FORMS

    please reply soon

  6. Sangita Naik says:

    need procedure of online submission of H form . which website provide us . pls let us show how to apply H form – h.G7jdHOIP.dpuf

  7. LAKSHMAIAH SETTY says:

    how to obtan online acknowledment for C-forms..?
    we have received C-forms from the party who have purchased from us & the same has to be uploaded in website.. how to upload the C-forms in website.. pleasse help us in this regard

  8. Arun kumar Jha says:

    Dear Sir, Plse suggest that how to re issue cancelld c form in dvat site. I apply c form & download it, but only bill no. wrongly enterd. Than i Online Cancelled it 2013-14 period .Now Cancelled C form.C form Amount not show in onlin cform issue site. I contact Dvat Department & Help desk He Suggest that evised return / Submit letter in department. i revised return but not show amt.

    Please sir Suggst me how do it.

  9. Arun kumar Jha says:

    Dear Sir,

    Please suggest how to re issue cancelled c form. I issued c form 13-14 3rd qtr. but bill no. wrong enterd .but c form issued last month. I cancelled c form . how to again c form Issue.

  10. Arun kumar Jha says:

    Please suggest how tto re issue cancelled c form. I issued c form 13-14 3rd qtr. but bill no. wrong enterd .but c form issued .i cancelled c form . how to again c form.

  11. Sunil says:

    Dear Sir/Madam,

    We issued wrong form C for which we have not issued PO and payment. THis amount is wrongly mention by our seller in his list of form C.
    Please suggest how to cancel this form C.

    Matter Urgent

  12. ransexports says:

    Dear Sir/Madam

    please tell me how to apply for H form in online please reply me very urgent for my office. Tamil Nadu

    best regards

    kavitha

  13. diya says:

    our’s is p ltd company .in 2009 we applied for c form and get c form for the same .1 bill missing while applying .in balansheet it is included in purchase can i apply for the c form for f.y.2009-10

  14. Kousik Enterprises says:

    wrongly generated C form for the Year 2011-12 how to cancel and resubmit this as happened due to excel to website loading problem Please advice

    I need to cancel the C form . Already received from Local vat office because the entered values in the form was wrong. please help me how to cancel the c form applied by online .

  15. gayathri match industries-coimbatore-641005 says:

    dear sir
    i need form -h,and c-form application pls send as soon as possible
    thanking u
    with regards
    senthilkumar
    managing partner

  16. PARTHA says:

    Sir,
    Please tell me the procedure for getting E1-form after receiving C-Form F.Y-2011-12 . I am from West Bengal.

    please do the needful at earliest.

    Thanking You,

    Partha

  17. DEVRAJ SINGH SHAKTAWAT says:

    Dear Sir,

    I am from Rajasthan & now i required to load C form so u can tell me how i can load C form.

    kindly revert me as soon as possible
    Its urgent,

    Regards,
    Devraj singh Shaktawat
    Ph. 96102-49814

  18. K Sripath says:

    Sir
    I do not know how to generate C Forms.
    Please explain in detail. I have been regularly filing e returns for VAT/CST.
    For the whole of f/y 2013-14 I have not received C Form. What should I do.

  19. MODERN INSULATORS LIMITED says:

    01- we have submited wrong tin no, party name & destination and issue of C form on line from rajtax.gov.in what is the processor to cancellation of this c forms
    02- what is the processor for reject c form resubmitted
    pl reply us.

    ANAND KUMAR

  20. Manoj Badirake says:

    Dear Sir,

    Let me know the procedure of online uploading form H and cancellation of the same.
    kindly do the needful and revert me as your earliest.

    Thanks & Regards,
    Manoj Badirke

  21. Kusum Sen says:

    Can it possible to generate Form E1 Online through Sale tax website?
    If yes then please let me know the complete procedure.
    Waiting for your response

    Best Regards

  22. CLASSIC AIRTECH PVT. LTD. says:

    Sir,
    Please tell me the procedure for getting c-form online. I am from Gujarat.

    please do the needful at earliest.

    Thanking You,

    Regards.
    Dhruv

  23. oswal says:

    I would like to know procedure for c’form printout which details was submitted earlier and we have not recd C’form online or by post. Please give us procedure for (cancelation the c form & printout c form) earlier submitted details C’Form.

  24. SURESH SHENOY says:

    I wish to know the procedure for applying ON LINE for the c-form when I am importing goods form out side the state & wish to furnish the C forms to my suppliers as early as possible.

  25. Vasumitra Life Energies Pvt.Ltd. says:

    Dear Sir,

    I would like to know procedure for c’form printout which details was submitted earlier and we have not recd C’form online or by post. Please give us procedure for earlier submitted details C’Form.

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