Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scen...
Goods and Services Tax : Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 195...
Goods and Services Tax : There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit ca...
Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...
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 mov...
Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...
Goods and Services Tax : AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under ...
Goods and Services Tax : Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms...
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 difficultie...
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 ...
Goods and Services Tax : NCLAT Delhi held that provisions of section 9(2) of the CST Act doesn’t create statutory charge on the assets of the Corporate D...
Goods and Services Tax : The Allahabad High Court ruled that parts replaced during warranty and AMC periods are taxable, applying the Supreme Court's Tata ...
Goods and Services Tax : Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. Th...
Goods and Services Tax : The Court accepted a previously rejected Form F worth ₹6.29 crore after verifying its authenticity. It held that genuine branch ...
Goods and Services Tax : The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel ...
Goods and Services Tax : The State Tax Department allowed taxpayers to pay profession tax using PAN after system migration caused portal access issues. Reg...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
Goods and Services Tax : The scope of C-Form facility for inter-state purchase of the above six goods is examined in the light of the amended provision of ...
Goods and Services Tax : Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. A...
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.
Declarations in Form ‘C’ for the periods starting from 1st July 2017 shall be issued only if such goods are purchased for the purposes enumerated in the Office Memorandum issued by Ministry of Finance, Department of Revenue, State Tax Division, New Delhi dated 7th November 2017 such as:-
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.
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 effected by transfer of documents during transit will be exempt provided conditions prescribed u/s 6(2) are satisfied. This has been done to remove the cascading effect.
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 […]
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
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)
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
Are there any changes in the format of annexure and return? Ans. Sales and purchase annexures are replaced with annexures J 1 and J2. In sales and purchase annexures, invoice wise data of sales and purchase is required to be entered. Copy and paste option is also available to insert the data in sales and purchase annexures.
Section 6A of the Central Sales Tax Act, 1956 provides that in case the goods are transferred by a dealer from the state of Rajasthan to his another place of business outside the state of Rajasthan or to his principal or his agent outside the state of Rajasthan then he is not required to pay tax on transfer of such goods outside the territory of Rajasthan.
