Cst h form

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pradeept patra (Querist)

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)

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)

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)

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