Sales tex details

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 April 2013 Hi,

my company is starting export of textile materiel from India. As we are talking the material from Supplier and sell to our overseas client.

so i have to give H form to my supplier. Please guide me is their any registration required with sales tax department or alos tell how can i file the H form online.

thanks Mayur

CA. Hari Kishan

CA. Hari Kishan (Expert)
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20 April 2013 Mr. Mayur .. you shall require to obtain registration under the VAT laws of the state for export of goods. You shall then be eligible to obtain and issue H forms to your suppliers.

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2013 thanks Mr.Hari,

thanks for your reply.
But can you tell me should i registered with CST Gujarat and VAT, Gujarat,also i have to registered with excise department?

my question is need to registered with both above.

also advise me i can file H form online? from which govt website.

thanks

CA. Hari Kishan

CA. Hari Kishan (Expert)
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20 April 2013 You shall require to register with the Commercial tax authorities both for VAT and CST. H form shall be generated online upon obtaining registration from the department.

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2013 also advise me Should i register with central excise customs authority in India.?

thanks

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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23 July 2025 Here’s a clear guide based on your questions about **sales tax and exports of textile material** from India:

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### 1. **Registration Requirements:**

* **VAT and CST Registration:**

* You **must register under VAT** in the state from which you are purchasing or trading goods (e.g., Gujarat VAT if you are operating there).
* You also **need CST (Central Sales Tax) registration** to handle interstate sales and to comply with CST regulations.
* This registration allows you to legally buy from suppliers and issue **H Forms** for interstate sales eligible for concessional CST rates.

* **Excise Registration:**

* For textiles, excise registration depends on the nature of your business and turnover.
* If you are manufacturing textiles or fall under excisable goods category, you need to register with **Central Excise authorities**.
* If you are purely trading (buying and selling) textiles and not manufacturing, **excise registration may not be required**.
* Customs registration may be needed if you import or export goods physically from the country, but exports themselves are handled by **customs clearance** and related formalities.

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### 2. **H Form for Exports:**

* **H Form** is issued by the buyer to the seller for interstate sales and enables the seller to get concessional CST (zero or reduced rate).
* Since exports (outside India) are treated as **zero-rated supplies** under GST, **you must have VAT/CST registration to issue H Forms to your suppliers**.
* The **H Forms are generated online** on the respective state commercial tax department’s official website.

* For example, in Gujarat, you can access it via the **Gujarat Commercial Tax Department’s website**.
* Generally, you will need your VAT/CST registration number to log in and generate the H Form.

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### 3. **Filing H Forms Online:**

* **Steps to file H Forms online:**

1. Register on the state VAT department portal.
2. Login with your credentials.
3. Navigate to the section for generating H Forms.
4. Enter the buyer and supplier details, invoice details, and submit the form.
5. Print the H Form and send it to your supplier.

* You can check with your **state VAT website** for the exact process and availability of online filing.

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### 4. **Customs and Export Registration:**

* If you are exporting physically, you may need:

* **Import Export Code (IEC)** from the Directorate General of Foreign Trade (DGFT).
* Customs clearance registration with the Customs Department.
* Excise registration is separate and applies only if you manufacture excisable goods.

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If you want, I can help you locate the specific VAT/CST portal for Gujarat or any other state, or provide the link for IEC application and customs registrations. Would you like that?

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