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Cst sales return in ecommerce

jitendra rawal (Others) (28 Points)

23 June 2015

Hello all,

I have started my ecommerce bussiness on flipkart and amazon. And i pay vat or cst whichever is applicable on it. We sell to direct end customers so no C form is needed. In such case where no C form is needed coz its an end customer is it possible to claim the cst paid for sales return?

Someone told me that if there was no C form then you can't claim CST sales return.

Thanks

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3 Replies

One Of A Kind (CA Final & CS Professional Student) (187 Points)
Replied 24 June 2015

I think you can't claim CST if you haven't been issued C Form and CST will be charged at 5%.

CA Raj Doshi (Practising CA) (8723 Points)
Replied 24 June 2015

You can claim CST paid on sales return. There is no such requirement of c-form. CST ( indirect tax ) is on consumption. If no consumption then no tax. Regards Raj Doshi

B.N.Dharmendra (Senior Manager Indirect Taxation) (136 Points)
Replied 25 June 2015

Only registered dealers are eligble for the Form-C, where the rate of tax on Commodity sold is CST-5% or 14.5% if the customer is a registered dealer you can sell the product at the concessional rate of tax @ 2% against Form-C (to promote the business Govt.given this concession) otherwise to all the dealers/customer you have to charge the actual tax ie. either 5% or 14.5% of that particular product. So if charged the full tax then you can claim the Sale Return with the Sales Tax Department at the time of filing the Return with Sale Return Credit Note.