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Nil return of cst

This query is : Resolved 
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(Querist)
16 July 2013 Dear All,
Is Dealer liable to file their NIL CST return if there is no Transaction (i.e no sales is made out of maharashtra.)
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Suresh Mittal

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Suresh Mittal (Expert)
16 July 2013 Yes, if the dealer is registered under Central Act.
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