CST

This query is : Resolved

Jyoti (Querist)
Follow

19 May 2011 Form -2A
Form -2B
Form -2C

For What purpsose they are used?

Is Form 2A used for Requisition of C Form and Form 2B to show how C form is used.
No idea about Form 2C.

Please Tell me.

U S Sharma

U S Sharma (Expert)
Follow

20 May 2011 state to state such forms change, please mention state to discuss the matter

Jyoti

Jyoti (Querist)
Follow

20 May 2011 I don't have any idea about this. Otherwise i mentioned it.

I am talking about Delhi.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

20 July 2024 In the context of Delhi and Central Sales Tax (CST) compliance, Forms 2A, 2B, and 2C typically pertain to the requisition, submission, and utilization of "C" Forms. These forms were used under the CST regime for claiming concessional rates or exemptions on inter-state sales of goods. Here’s a breakdown of their purposes:

1. **Form 2A**:
- **Purpose**: Requisition of C Form
- **Usage**: Form 2A was used by registered dealers to request a "C" Form from the purchasing dealer (buyer) who is located in another state. The "C" Form was used to avail concessional CST rates or exemptions on inter-state sales.

2. **Form 2B**:
- **Purpose**: Declaration/Statement of C Forms issued and utilized
- **Usage**: Form 2B was used by the selling dealer (seller) to declare and submit details of "C" Forms issued to buyers located in other states. It included information on the invoices against which "C" Forms were issued and how they were utilized.

3. **Form 2C**:
- **Purpose**: Verification of C Forms issued and received
- **Usage**: Form 2C was used for the verification process of "C" Forms issued and received. It served as a reconciliation form to ensure that "C" Forms issued by one state were received and correctly utilized by the other state.

### Additional Points:

- **Obsolete Under GST**: With the implementation of Goods and Services Tax (GST) in India, these CST-related forms (2A, 2B, 2C) have become obsolete. GST has replaced CST and other indirect taxes, streamlining the tax system across the country.

- **Transition**: Any pending issues related to CST and forms like 2A, 2B, 2C were typically resolved during the transition to GST. For historical records or queries, businesses may need to refer to old CST records and documentation.

If you have specific queries or need further clarification on historical CST transactions in Delhi or under GST, it’s recommended to consult with a tax advisor or legal expert familiar with indirect tax laws in India. They can provide tailored guidance based on the specific circumstances and regulatory requirements.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now