Revised return under cst act - tamilnadu

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 December 2012 Assessments are deemed to be assessed as deemed assessments under TNVAT act for the years 2007-08 to 2011-12 as on 30.06.2012. The same should apply for CST also in Tamilnadu.

For those years, at the time of CST notice for submission of F forms and C Forms,E-1 Forms etc, whether the CST returns can be revised incorporating revised cst turnover and revised stock transfer turnover.

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2013 test message

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

22 July 2025 Regarding revised CST returns in Tamil Nadu for the years 07-08 to 11-12 where assessments are deemed done under TNVAT Act as on 30.06.2012:

Key points:
The CST Act and TNVAT Act are separate statutes but interlinked for interstate sales and turnover reporting.
Once assessments are deemed completed (like on 30.06.2012), normally, revisions of returns for those years are restricted.
However, for genuine reasons like revised turnover figures or stock transfer details (especially due to correction in stock or turnover reported), some revision may be allowed subject to departmental permission.
Usually, CST authorities allow filing supplementary or revised returns before the closure of assessment or if a specific notice is issued.
If the assessment is already finalized/deemed, rectification or revision is difficult but can be requested through:
Filing revised returns with proper justification and supporting documents.
Submitting an application explaining the need for revision, such as incorrect turnover or stock transfer figures.
Waiting for any notice or reopening order before revising returns.
Practical advice:
Check if there is a time limit for revising CST returns in Tamil Nadu for those years as per TNVAT/CST rules.
File revised CST returns only if allowed, with proper supporting documents (revised C Forms, E-1 Forms, stock transfer details).
If not allowed directly, you may approach the assessing officer or CST authority with a request for revision or rectification.
Keep in mind that any revision may trigger scrutiny or demand notices.

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