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Procedure of issuing h form

Karthik (B.Com) (26 Points)

05 January 2016

Dear Sir, my company is a multistate company, we have registered in both Kerala and Tamilnadu. Here we purchase goods against Form 'H' from maharastra state in our TN account, the part goods are used in Kerala Export, can we issue H form from TN for this Kerala Export? pls clarify

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4 Replies

JAGANATHAN R ACMA, SAP(Fi-Co) (Manager Accounts and Finance) (915 Points)
Replied 05 January 2016

form H applicable only export sales and form c applicalbe interstate sales

Karthik (B.Com) (26 Points)
Replied 06 January 2016

Thanks, But i am purchasing the Packing Material in TN account, but the goods were used to Kerala Export, now H form to be issued from Kerala or Tamilnadu

Kaushik Dedhiya (Associate CWA CA Final) (133 Points)
Replied 06 January 2016

According to me thats not possible. As Form H (Deemed Exports) mandates that once you purchase goods against form H in your state then you shall export it from the same state only. Once you transfer goods from one state to another nature of it takes place of is inter-state transfer (in your case branch transfer).

So, it is not possible to get H Form from tamil nadu. even if you get the H form you will subsequently have to submit proof of export to maharashtra and tamil nadu state sales tax (Airway Bill/Shipping Bill). That time it will be clear that it is export from kerela and not tamil nadu.

Please correct me if i am wrong. Thank YOu.

JAGANATHAN R ACMA, SAP(Fi-Co) (Manager Accounts and Finance) (915 Points)
Replied 06 January 2016

first of all you tell that sales is cst sales or export sales., the cst sales means the T.N. seller selling the goods to Kerala that is export sales., and T.N. seller selling goods to Germany i.e., abroad., it is called Export sales. in your question where the points is coming., the Form H only applicable., aborad sales.,