Cst purchases shown in vat return

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yogesh mahajan (Querist)

28 October 2013 Dear All experts,
My query regarding M-vat return. Our client is register delar as per M-vat Act. Last month we are purchase interstate. Party charged Cst as 5% it is local vat rate. So my problem regarding vat return. Can i shown Net amount & vat amount in interstate purchases or in local purchase.

Thanks

ANIL SULEGAI PREMANATH

ANIL SULEGAI PREMANATH (Expert)

28 October 2013 You are not suppose to claim any input tax credit on C S T. The total tax amount and frieght is therefore added/taken as the cost of purchases.

You shall compulsorily show the total value of Inter State Purchases in the field "Purhcases without 'C' Form". And you cannot show it in local purchase as it is not a local purchase.

yogesh mahajan

yogesh mahajan (Querist)

29 October 2013 Thanks for your valuable feedback sir. But in M-vat return 231 there are only two options in vat returns regarding interstate purchase
1) Interstate purchase (excluding purchases against h form

2)purchase taxable goods (either local or interstate against form H"

no any option regarding " purchase without c form"

So can i shown total amount of interstate purchases in 1 option & then demanding to c form in our local vat authorities.

Ex. Interstate value vat 5% cst2% Total
2000 100/- 2100/-
3000 60/- 3060/

as above example we are demanding c form for only 2nd example.

We are shown total value 5160/- in 1st option.

Please tell me this is right or wrong

Thanks

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