CST

This query is : Resolved

Srinivas (Querist)
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11 July 2011 Hi,
1.C Form and F Form who will issue Buyer or seller.
2.from where we will get this these forms ,what is form No
3.What are the formalities for “C”&”F” Forms
Please Explain Briefly

U S Sharma

U S Sharma (Expert)
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12 July 2011 1. buyer or receipent of goods will issue C/F form

2. from the vat office of the buyer/ receipent the forms are available on requisition.

3. C forms are issued against interstate purchase, while F forms are issued for transfer of stock to own company interstate.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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12 July 2011 C form is issued by the buyer to the Seller for charging lower rate of CST as he is the registered dealer. Ifr no C form is issued then the rate of CST will be equal to the VAT rate prevailing in that State.

C forms are issued by the concerned Sales Tax Office where the purchaser is doing business. He has to apply for C form by giving the details of the purchases made by him and the officer shall issue C form on deposit of payment fixed for each C form.

F form is for transfer of Stock or goods from one branch to another branch of the seller. In case of F form no CST is payable. This form is also issued by the concerned Sales Tax Office of the branch from where there goods are transferred.