Who is liable issue form f

Save Share

This query is : Resolved

awadhesh (Querist)
Follow

11 September 2013 Res Sir , We ABC LTD. - HARYANA have received a goods from M/S. XYZ LTD.- RAJASTHAN for job work . and we have processed the goods and retuned to M/S. XYZ LTD. view of this transection who is lible to issue - F - FROM , ONLY - ABC LTD.
OR M/S. XYZ LTD.
OR BOTH.

thanks,

regards
essarr

awadhesh

awadhesh (Querist)
Follow

11 September 2013 Res Sir , We ABC LTD. - HARYANA have received a goods from M/S. XYZ LTD.- RAJASTHAN for job work . and we have processed the goods and retuned to M/S. XYZ LTD. view of this transection who is lible to issue - F - FROM , ONLY - ABC LTD. OR M/S. XYZ LTD. OR BOTH. thanks, regards essarr

Read more at: https://www.caclubindia.com/experts/ask_query.asp?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

03 August 2025 In the case of goods sent for job work, Form F (under CST Act) is generally issued to claim exemption from Central Sales Tax (CST) on interstate sales.

Here’s how it works for your situation:

M/S XYZ Ltd. (Principal) sends goods to ABC Ltd. (Job worker) for processing.

Goods are returned back to M/S XYZ Ltd. after job work.

Who should issue Form F?
M/S XYZ Ltd. (the principal) should issue Form F.

Reason:

Form F is issued by the buyer of goods to the seller to claim concessional CST.

In the case of job work, the principal (owner of goods) is the one making the interstate purchase.

The job worker (ABC Ltd.) is not purchasing goods but processing them.

When goods are returned from the job worker to the principal, the principal can issue Form F to get concessional CST on transfer of goods.

Summary:
M/S XYZ Ltd. (buyer/principal) issues Form F for purchase from outside state.

ABC Ltd. (job worker) does not issue Form F as they are not the buyer.

If the goods are being sold by ABC Ltd. to XYZ Ltd., then ABC Ltd. (as seller) may need Form F from XYZ Ltd. But as per your question, it’s a job work process and no sale is involved, so only the principal issues Form F.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now