Cst h form

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pradeept patra (Querist)
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10 April 2013 Is it absolute necessary to submit railway receipt or lorry receipt to issuance of H FORM . IF ANY ONE HAVE ANY CASE LAW PLS. SUGGEST.

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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11 April 2013 Mr P Patra,
'H' form is to be issued by an exporter to his supplier,for selling the exported goods to him,without charging CST/VAT.Along with H form he should also send copies of (1)foreign buyer's purchase order,(2) bill of lading (3) invoice (4) packing list to prove that he has exported such tax exempted purchases. A dealer has to submit H form along with these supporting documents to claim exemption from CST.No railway receipt or lorry receipt is required here...mjk

pradeept patra

pradeept patra (Querist)
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13 April 2013 Thanks sir,

Actually Dept. asking for railway receipt along with 2a,2b and copy of bills for issuance of H form ... my question is wheather railway receipt is mandatory or we can issue form without it. I am trying several times but not able issue form dept. as no railway receipt is available

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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13 April 2013 The seller of goods may deliver them by any means of transportation. It could be his own van,car,a cart,even as a headload.It need not come through a goods train,or a registered transporter,who issue an LR or an RR. It is not given in the rules as compulsory.....mjk