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Form f

ASHUTOSH PANDEY (Asst.Manager Accounts) (63 Points)

15 April 2014

Dear All,

I want to know form f is issued by the VAT department to whom ,Manufacturer ,Retailer ,trader Or Job Work vendors.

please help me on urgent basis.

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1 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 15 April 2014

Originally posted by : ASHUTOSH PANDEY
	Dear All, I want to know form f is issued by the VAT department to whom ,Manufacturer ,Retailer ,trader Or Job Work vendors. please help me on urgent basis.

As per section 6A of The Central Sales Tax Act, 1956, a transaction in the nature of transfer of goods from the head office of the principal in one State to a branch or agent in another State or vice-versa does not attract CST.
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For this purpose, the dealer has to furnish to the assessing authority a declaration in 'Form F' along with the evidence of dispatch of the goods.
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If the dealer fails to furnish such declaration then the movement of goods shall be deemed as a movement occasioned as a result of sale and would be chargeable to tax. Therefore, the burden of proving the movement of such goods is on the dealer.