If vendor and customer are both based in Maharashtra, but delivery is given from Maharshtra to other state, can c-form be issued by customer in Maharashtra to vendor in maharashtra ?
(In this case customer is not registered in the state of receipt of delivery)
The condition is that
1.Both the Vendor and the Customer should have valid CST registration number.
2.Movement of goods from outside Maharashtra to be proved.
3.The destination to which the goods are sold should have the supporting from the Customer that at the destination either his buyer or the Customer himself should be registered under CST Act.
If any one of the above conditions not fulfilled, the transaction will attract Full CST i.e. local tax shall be applicable.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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