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Whether CST Return to file ? if OMS Sale of Retailer is NIL


Our Retailer  has MVAT  and CST Registration. The Retailer has OMS Purchase against C-Form.

The Sales are purely  within Maharashtra.  OMS Sales are=NIL.

We have been filing MVAT Quarterly Return regularly. But we did not file CST Return due to NIL  OMS Sales.

However, our MVAT Auditor insist that since we are holding CST Registration and having OMS Purchase against C-Form, we have to file NIL CST Return.

Also, he says that in MVAT Audit Report = Form 704, Schedule VI= relating Computation of tax laibility under CST  is applicable and to be filled.

 

Dear Experts, kindly give adivce.

 


 

 
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freelancing, industry


Yes. the position taken by your VAT Auditor is absolutely correct. Since you have a CST registration no. you should be submitting the E-CST returns even if your OMS sales are NIL.

 
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IT IS NOT COMPULSORY UNDER MVAT ACT BUT YOU MAY FILE AS PREVENTION IS BETTER THAN CURE.


 

 
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In the Trade Circular No 52T of 2007 dated 31-7-2007, it had been clarified that where there are no inter state sales in any return period, no return is required to be filed under the CST Act, 1956, provided the return filed under the MVAT Act, 2002 for the same period shows NIL turnover of inter state sales.

When a dealer has OMS purchase against Form C. Then in case of non-submission of Form C, Seller will face the sale tax liab and subsequent he may raise that liab from OMS purchaser. In eye of law  When OMS purchaser file the return never mention the CST turn-over even incase of default ,

hence in my opinion OMs purchaser is not required to file Return.


Total thanks : 1 times

 
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B.Com, ,C.A. Final


Yes. If you have obtain CST Registration No. then you have to file CST return whatever it "NIL"or not.

 
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Originally posted by : Sanjay Agarwal


Our Retailer  has MVAT  and CST Registration. The Retailer has OMS Purchase against C-Form.

The Sales are purely  within Maharashtra.  OMS Sales are=NIL.

We have been filing MVAT Quarterly Return regularly. But we did not file CST Return due to NIL  OMS Sales.

However, our MVAT Auditor insist that since we are holding CST Registration and having OMS Purchase against C-Form, we have to file NIL CST Return.

Also, he says that in MVAT Audit Report = Form 704, Schedule VI= relating Computation of tax laibility under CST  is applicable and to be filled.

 

Dear Experts, kindly give adivce.

dear sir i have already received penalty of rs 10000  for same case

not to file cst returns...

how i can solve it

r n bhawar
 


 


 
Reply   
 

Yes. If you have obtain CST Registration No. then you have to file CST return whatever it "NIL"or not.

 


Total thanks : 1 times

 
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Artical Assistant


Trade Circular No. 20 T of 2014 Dated 25th November, 2014)
in case there are
no interState sales in any return period , no return was required to be filed under the Central Sales Tax Act, 1956(CST Act) provided that the Maharashtra Value Added Tax Act, 2002 (MVAT Act) return for the same period shows
'NIL' turnover of inter-State sales



Attached File : 1419942 1411766 mvat withdrawal exemption.pdf downloaded 194 times
 
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