CST

Whether Form ‘C’ should be made available to an assessee even after implementation of GST?

Goods and Services Tax - Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services tax?...

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Sale in Transit as per CST Act & About First Stage Dealer & Availment of Input Tax Credit

Goods and Services Tax - Central Sales Tax Act 1956 envisages single point of taxation i.e tax at the first point of sales. Subsequent sales during the movement of the goods from one state to another have been exempted under section 6(2) of CST Act. The scheme of section 6(2) of CST Act is that once the first interstate sale has suffered CST then subsequent sales...

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Documents required for MVAT, CST, Luxury / Entry/ Profession Tax Registration

Goods and Services Tax - List of documents required for registration under 1. MVAT Act, 2002-FORM 101 2. CST Act, 1956-CST FORM A 3. Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 4. Maharashtra Tax on Luxuries Act, 1987 -Luxury- FORM 4 5. Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002- Entry Tax FORM 1...

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How to Register under CST in Maharashtra

Goods and Services Tax - 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)...

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New Due Dates for Filing of MVAT & CST Returns in Maharashtra

Goods and Services Tax - Much awaited Circular for Introduction of New Automation Process for Filing of MVAT and CST Returns has been issued under no. 22T of 2016 dated 26.08.2016 and accordingly Revised Scheduled for Filing of Returns from 01 April 2016 is also been announced...

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Waiver of Late Fee for late filing of VAT, CST, PT & Luxry Tax returns

Goods and Services Tax - Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra The Trade has represented that many technical difficulties are being faced by them while filing their returns and therefore the late fees for delayed filing of returns should be waived. The issue was examined and in order to provide relief to […]...

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CII wants CST to reduced to 1%

Goods and Services Tax - CII suggested the removal of anomalies in customs duty and reducing the CST rate from 2% to 1% due to the delay in implementation of GST. The short-term stimulus package involving reduction of excise duty on certain goods to continue up to March 15, 2015 was strongly emphasized by CII....

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Share of States in Central Taxes

Goods and Services Tax -   As per accepted recommendations of 13th Finance Commission (FC-XIII), the States’ share has been fixed at 32% of the net proceeds of sharable Central Taxes for the period from 1.4.2010 to 31.03.2015, and accordingly, devolution is being made to the State Governments.             The details of net proceeds of Central Taxes...

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Uploading the MVAT and CST Returns for period ending on 31st March 2012

Goods and Services Tax - All the dealers are requested to use latest templates for uploading their Returns. (Version1.2.5 for MVAT Returns and Version 1.2.6 for CST Returns.) Ø There is no change in the due dates, for filing the Returns for the period ending on 31.3.2012, in case of dealers liable to file e-704. The dealers liable to file e-704 are request...

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State Govt wants CST rate to be hiked to 4%

Goods and Services Tax - States have asked centre for adequate compensation for their revenue loss due reduction in the Central Sales Tax -CST. Otherwise, the levy should be increased to the earlier rate of 4 per cent. Empowered Committee of the State Finance Minister in New Delhi also finalised a negative list of 35 services, which will notbe taxed under propose...

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Form- “C” available even after GST implementation: P&H High Court

Carpo Power Limited Vs.State of Haryana and others (Punjab & Haryana High Court) - Punjab & Haryana HC in the case of Carpo Power Limited vs. State of Haryana in CWP No. 29437 of 2017 has held that Form C is available to assesse even after implementation of GST....

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CST exemption on sale of zip fasteners to readymade garment manufacturer / exporter allowed by Madras HC

M/s. Zip Industries Ltd. Vs. The Commercial Tax Officer (Madras High Court) - The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a ready made garment manufacturer, who has exported the ready made garments outside the territory of India. ...

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Mere Non-Filing of C Form or Defects in its declaration would not Attract Penalty

Sri Balaji Valves Pvt. Ltd. Vs. The Deputy Commercial Tax Officer (Madras High Court) - There is no allegation of any suppression of turnover. It is only with regard to non filing of Form C declaration or certain defects in Form C declaration. Thus, it is not a case where any penalty can be levied more so when there was no proposal in the revision notice dated 28.05.2007....

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Rejection of C Forms without giving opportunity to Rectify Defects is invalid

M/s. Srinidhi Oil Products Vs Additional Commissioner (CT) (Andhra Pradesh High Court) - Before rejecting the C-Forms as containing discrepancies, the revisional authority should have returned the C-Forms and given an opportunity to the dealer to rectify the defects....

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GVAT: C Form cannot be disallowed only on the basis of data available on tinxsys web site

M/s. Jyoti Cnc Automation Ltd. V/S The State Of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) - In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that C Form cannot be disallowed merely on the basis of data available on tinxsys [tax information exchange system] website without investi...

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Issuance of Form ‘I’ under Central Sales Tax Act, 1956.

Trade Circular No. 27T of 2018 - (11/10/2018) - All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallow the claims made under section 8(6) of the CST Act, merely on the ground that the declarations in Form 'I' are issued by Sales Tax/Commercial Tax authorities of other St...

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Reg. ADM Relief for Un-registered period to dealers who obtained Registration late

Trade Circular No. 16T of 2018 - (24/05/2018) - Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the application, consideration of the facts as also the report in this behalf, obtained from the Nodal Officer concerned, the request for ADM Relief was either rejected or g...

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Central Sales Tax (Bombay) (Amendment) Rules, 2018

No. CST. 1418/CR 44/Taxation-1. - (09/05/2018) - 1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2018. 2. In rule 9A of the Central Sales Tax (Bombay) Rules, 1957 (hereinafter referred to as "the principal Rules"), for clause (b) the following clause shall be substituted, namely:—...

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New Return filing process on MAHAGST portal under MVAT and CST Act

Trade Circular No. 12T of 2018 - (28/03/2018) - Above referred Trade Circulars were issued by Maharashtra Sales Tax Department explaining the new automation process of filing of returns under Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956. Return filing in new automation processes and changes in procedures were explained in...

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MVAT: How to obtain e-CST declarations for periods prior to 01/04/2016

Trade Circular. No. 11 T of 2018 - (13/03/2018) - 1.1. You are well aware that for the period starting from 1st April 2016, the Department had provided facility to obtain the e-CST declaration(s) and certificate(s), as per the provisions of Central Sales Tax Act, 1956 (hereinafter referred to as CST Act). This facility is available on the new porta...

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Recent Posts in "CST"

Issuance of Form ‘I’ under Central Sales Tax Act, 1956.

Trade Circular No. 27T of 2018 (11/10/2018)

All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallow the claims made under section 8(6) of the CST Act, merely on the ground that the declarations in Form 'I' are issued by Sales Tax/Commercial Tax authorities of other States....

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Whether Form ‘C’ should be made available to an assessee even after implementation of GST?

Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services tax?...

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Reg. ADM Relief for Un-registered period to dealers who obtained Registration late

Trade Circular No. 16T of 2018 (24/05/2018)

Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the application, consideration of the facts as also the report in this behalf, obtained from the Nodal Officer concerned, the request for ADM Relief was either rejected or granted....

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Form- “C” available even after GST implementation: P&H High Court

Carpo Power Limited Vs.State of Haryana and others (Punjab & Haryana High Court)

Punjab & Haryana HC in the case of Carpo Power Limited vs. State of Haryana in CWP No. 29437 of 2017 has held that Form C is available to assesse even after implementation of GST....

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Central Sales Tax (Bombay) (Amendment) Rules, 2018

No. CST. 1418/CR 44/Taxation-1. (09/05/2018)

1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2018. 2. In rule 9A of the Central Sales Tax (Bombay) Rules, 1957 (hereinafter referred to as "the principal Rules"), for clause (b) the following clause shall be substituted, namely:—...

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New Return filing process on MAHAGST portal under MVAT and CST Act

Trade Circular No. 12T of 2018 (28/03/2018)

Above referred Trade Circulars were issued by Maharashtra Sales Tax Department explaining the new automation process of filing of returns under Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956. Return filing in new automation processes and changes in procedures were explained in Trade Circular 22T of 2016 Dt. 26th Aug...

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MVAT: How to obtain e-CST declarations for periods prior to 01/04/2016

Trade Circular. No. 11 T of 2018 (13/03/2018)

1.1. You are well aware that for the period starting from 1st April 2016, the Department had provided facility to obtain the e-CST declaration(s) and certificate(s), as per the provisions of Central Sales Tax Act, 1956 (hereinafter referred to as CST Act). This facility is available on the new portal i.e. www.mahagst.gov.in for all the de...

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Form ‘C’ can be issued for non-GST goods even under GST Regime

Circular No. 16/2017-18 (02/03/2018)

Representations have been received from different dealers regarding issuance of declarations in Form-C under the Central Sales Tax Act, for inter-state purchase of High Speed Diesel for use in Captive power generation, mining activity etc., in view of implementation of Goods and Services Tax with effect from 1st July 2017....

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CST exemption on sale of zip fasteners to readymade garment manufacturer / exporter allowed by Madras HC

M/s. Zip Industries Ltd. Vs. The Commercial Tax Officer (Madras High Court)

The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a ready made garment manufacturer, who has exported the ready made garments outside the territory of India. ...

Read More

Mere Non-Filing of C Form or Defects in its declaration would not Attract Penalty

Sri Balaji Valves Pvt. Ltd. Vs. The Deputy Commercial Tax Officer (Madras High Court)

There is no allegation of any suppression of turnover. It is only with regard to non filing of Form C declaration or certain defects in Form C declaration. Thus, it is not a case where any penalty can be levied more so when there was no proposal in the revision notice dated 28.05.2007....

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