15 February 2010
I require the Notification number wherein stated that It is not mandatory to file CST Return for such period in which there is no OMS Sale.
15 February 2010
In the Trade Circular No 52T of 2007 dated 31-7-2007, it had been clarified that where there are no inter state sales in any return period, no return is required to be filed under the CST Act, 1956, provided the return filed under the MVAT Act, 2002 for the same period shows NIL turnover of inter state sales. To remove the doubts, if any, it is further clarified that this exemption from filing of the CST return is applicable to the CST e returns also, in the situation described above.
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