CST compliances???

Ruchika

Following complinaces under CST act. -:

- Every dealer liable to pay Central Sales Tax has to register himself with sales tax authority  in prescribed form ‘A’ as per CST (Registration and Turnover) Rules; within 30 days from the date when dealer becomes liable to CST

- The Registering authority can ask for proper security from the applicant . Other documents required at the time of registration vary from State to State

-  After he is satisfied and after obtaining required security, the dealer will be issued a Certificate of Registration in prescribed form ‘B’. A copy of the same will be issued for every additional place of business in the State.

- A dealer has to issue certain declarations in prescribed forms to buyers/sellers. These forms are  forms C, E-I, E-II, F and H which are printed and supplied by Sales Tax authorities and are supplied by them.

C Form used for SALE AT CONCESSIONAL RATE

E-I & E-II form used for SUBSEQUENT SALE

F Form used for Stock Tranfer

H Form used for Export

- Due date for the payment of CST is as per the due date of VAT.